Denetim ücretinin belirleyicileri : Borsa İstanbul'da bir araştırma
Yükleniyor...
Dosyalar
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Trakya Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmada Borsa İstanbul’da işlem gören işletmelerin bağımsız denetim kuruluşlarından aldıkları hizmete ilişki ödedikleri denetim ücretlerinin belirleyicilerinin tespit edilmesi amaçlanmıştır. Bu kapsamda çalışmada, denetim ücretlerine ilişkin veriler Borsa İstanbul’da işlem gören işletmelerin 2020 ve 2021 yıllarına ilişkin dönem sonunda Kamu Gözetim Platformu’nda yayımladıkları finansal tabloların dipnotlarında açıklanan bilgilerden elde edilmiştir ve bu veriler OLS- En Küçük Kareler yöntemi kullanılarak analiz edilmiştir. Ayrıca çalışmamızda kullanılan veriler yıllara göre de analiz edilmiştir. Çalışmamızın sonuçlarına göre, denetlenen firmanın aktif büyüklüğü, denetim firmasının Big4 denetim firmalarından biri olması, denetimi gerçekleştiren denetçinin kadın olması ve denetim firmasının yaşı ile denetim ücretleri arasında pozitif ve anlamlı ilişki bulunmuştur. Denetlenen firmanın kaldıraç oranı, denetlenen firmanın yaşı, denetim firması ile denetlenen firma ilişki süresi ve denetçinin aynı yılda denetlediği firma sayısı ile denetim ücretleri arasında negatif ve anlamlı bir ilişki bulunmuştur. Denetlenen firmanın aktif karlılığı, aktif büyümesi, denetçinin eğitimi ve denetçinin deneyimi ile denetim ücretleri arasında ise anlamlı bir ilişki bulunamamıştır. Yıllara göre yapılan analizin sonuçlarına göre ise 2020 yılında ve 2021 yıllında, denetlenen firmanın aktif büyüklüğü ve denetim firmasının Big4 denetim firmalarından biri olması ile denetim ücretleri arasında pozitif ve anlamlı bir ilişki bulunurken, denetçinin aynı yılda denetlediği firma sayısı ile denetim ücreti arasında negatif yönlü ve anlamlı bir ilişki bulunmuştur. Her iki yılda da denetlenen firmanın aktif karlılığı, aktif büyümesi ve denetçinin eğitimi ile denetim ücretleri arasında ise anlamlı bir ilişki bulunamamıştır. Çalışmamıza göre pozitif anlamlı çıkan verilerin denetim ücretlerini arttırdığı görülürken, negatif yönlü ve anlamlı çıkan verilerin ise denetim ücretlerini azaltıcı etkilere sahip olduğu görülmektedir. Anlamlı ilişki tespit edilemeyen verilerin ise denetim ücretleri üzerinde bir belirleyiciliği olmadığı görülmüştür.
In this study, it aimed to determine the determinants of the audit fees paid by the enterprises traded in Borsa Istanbul in relation to the service they receive from independent audit firms. In this context, the data on audit fees were obtained from the information disclosed in the footnotes of the financial statements of the enterprises traded in Borsa Istanbul published on the Public Oversight Platform at the end of the period for the years 2020 and 2021, and these data were analysed using the OLS-Least Squares method. In addition, the data used in our study were also analysed by years. According to the results of our study, a positive and significant relationship was found between the asset size of the audited firm, the audit firm being one of the Big4 audit firms, the auditor performing the audit being a woman and the age of the audit firm and audit fees. A negative and significant relationship was found between the leverage ratio of the audited firm, the age of the audited firm, the duration of the relationship between the audit firm and the audited firm, and the number of firms audited by the auditor in the same year and audit fees. There is no significant relationship between the return on assets, asset growth, auditor's education and auditor's experience and audit fees. According to the results of the year-by-year analysis, in 2020 and 2021, a positive and significant relationship was found between the size of the assets of the audited company and the fact that the audit firm was one of the Big4 and the audit fee, while a negative and significant relationship was found between the number of companies audited by the auditor in the same year and the audit fee. In both years, no significant relationship was found between the return on assets, asset growth and the education of the auditor of the audited company and the audit fee. According to our study, it was observed that positively significant data increase audit fees, while negative and significant data have a decreasing effect on audit fees. Data for which no significant relationship was found do not have a significant effect on audit fees.
In this study, it aimed to determine the determinants of the audit fees paid by the enterprises traded in Borsa Istanbul in relation to the service they receive from independent audit firms. In this context, the data on audit fees were obtained from the information disclosed in the footnotes of the financial statements of the enterprises traded in Borsa Istanbul published on the Public Oversight Platform at the end of the period for the years 2020 and 2021, and these data were analysed using the OLS-Least Squares method. In addition, the data used in our study were also analysed by years. According to the results of our study, a positive and significant relationship was found between the asset size of the audited firm, the audit firm being one of the Big4 audit firms, the auditor performing the audit being a woman and the age of the audit firm and audit fees. A negative and significant relationship was found between the leverage ratio of the audited firm, the age of the audited firm, the duration of the relationship between the audit firm and the audited firm, and the number of firms audited by the auditor in the same year and audit fees. There is no significant relationship between the return on assets, asset growth, auditor's education and auditor's experience and audit fees. According to the results of the year-by-year analysis, in 2020 and 2021, a positive and significant relationship was found between the size of the assets of the audited company and the fact that the audit firm was one of the Big4 and the audit fee, while a negative and significant relationship was found between the number of companies audited by the auditor in the same year and the audit fee. In both years, no significant relationship was found between the return on assets, asset growth and the education of the auditor of the audited company and the audit fee. According to our study, it was observed that positively significant data increase audit fees, while negative and significant data have a decreasing effect on audit fees. Data for which no significant relationship was found do not have a significant effect on audit fees.
Açıklama
Anahtar Kelimeler
Denetim ücreti, Aktif büyüklük, Big 4, Denetçi meşguliyeti, Firma yaşı, Denetçi cinsiyeti, OLS (En Küçük Kareler) Model, Audit fee, Asset size, Auditor occupation, Company age, Auditor gender, OLS (Least Squares) Method
