BAĞIMSIZ DENETİM KALİTESİ AÇISINDAN BAĞIMSIZ DENETİM KURULUŞLARININ ÖZELLİKLERİ VE DENETİM GELİRLERİ: BAĞIMSIZ DENETİM KURULUŞLARI ÜZERİNE BİR ARAŞTIRMA
Bu çalışmanın amacı, Türkiye’de faaliyette bulunan bağımsız denetim kuruluşlarının bağımsız denetim kalitesi açısından özellikleri ile bağımsız denetim gelirleri arasındaki ilişkiyi analiz etmektir. Bu araştırmada, Türkiye faaliyette bulunan 73 adet bağımsız denetim kuruluşunun 2017 yılına ait şeffaflık raporlarından elde edilen faaliyet yılı, ortak sayısı, yönetim kurulu üye sayısı, sorumlu denetçi sayısı, denetimi yapılan KAYİK sayısı ve uluslararası tecrübe durumu değişkenleri bağımsız denetim kalitesiyle ilişkilendirilen bağımsız denetim kuruluşlarının özellikleri olarak belirlenmiştir. Yapılan analiz sonucunda, faaliyet yılı, sorumlu denetçi sayısı ve denetimi yapılan KAYİK sayısının bağımsız denetim gelirlerini pozitif yönde etkilediği gözlemlenmiştir. Buna karşın, ortak sayısının, yönetim kurulu üye sayısının ve uluslararası tecrübe durumunun denetim gelirleri üzerinde herhangi bir etkisinin olmadığı sonucuna ulaşılmıştır.
CHARACTERISTICS OF INDEPENDENT AUDIT FIRMS IN TERMS OF INDEPENDENT AUDIT QUALITY AND AUDIT REVENUE: A RESEARCH ON INDEPENDENT AUDIT FIRMS
The purpose of this study is to investigate audit firm characteristics in terms of independent audit quality and the independent audit revenue of audit firms in Turkey. In this study, operation years, the number of partners, the number of executive board members, the number of responsible auditors, the number of audited public interest entities (PIEs) and international audit network variables, obtained from the 2017 transparency reports of 73 audit firms, are determined associated with the quality of the independent audit. According to the results of the analysis, operation years, responsible auditors and the number of audited PIEs have positive impact on the independent audit revenues. On the other hand, it is determined that the number of partners, the number of executive board members and international audit network have no impact on the audit revenues.
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