Mehmet Ünsal MEMİŞ, Koray TUAN, Faruk KAYGUSUZ, Zeinab CHEGINI

DENETİM RAPORU GECİKME SÜRESİ VE DENETİM FİRMASI ROTASYONU: TÜRKİYE ÖRNEĞİ

Bağımsız denetim sürecinden geçmiş finansal raporların yayımlanmasında yaşanan gecikmeler, sermaye piyasalarının etkin işleyişini olumsuz yönde etkileyebilmektedir. Bu çalışmada, bağımsız denetim firması değişikliğinin şirketin finansal raporlarını yayımlama süresi üzerindeki etkisi incelenmiştir. Bu doğrultuda, Borsa İstanbul’da işlem gören finansal olmayan kuruluşların 2010-2017 yıllarına ait yıllık faaliyet raporlarından elde edilen 1.200 şirket-yıl verisi analiz edilmiştir. Çalışmanın sonuçları, şirketin finansal raporlarını yayımlama süreleri ile bağımsız denetim firması değişikliği arasında istatistiksel olarak anlamlı pozitif yönlü bir ilişki olduğuna işaret etmektedir. Diğer bir ifadeyle, bağımsız denetim firması değişikliği sonrasında şirketin finansal raporlarını açıklama tarihi uzamaktadır. Çalışma sonucunun, sermaye piyasasının etkin işleyişi için gerekli olan zamanlı finansal raporların yayımlanmasında düzenleyici kurum ve kuruluşlara fayda sağlaması beklenmektedir.

AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY

Lengthy delays in the publication of financial reports may adversely affect the efficiency of capital markets.The current study investigates the effect of auditing firm rotation on financial report disclosure dates.Accordingly, 1,200 company-year observations obtained from annual reports of non-financial institutionstraded on the Borsa Istanbul for the years 2010-2017 are analyzed. The results of the current study indicatethat there is a statistically significant positive relationship between financial report disclosure dates and auditfirm rotation. In other words, financial report delay is longer following audit firm rotation. The results of thestudy are expected to provide benefits to regulatory authorities in the publication of timely financial reportsnecessary for the effective functioning of the capital market

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