Kurumsal Yönetim ve Denetim Kalitesi: Borsa İstanbul Şirketleri Üzerine Bir İnceleme

Bu calışmanın temel amacı, kurumsal yonetim ile denetim kalitesi arasındaki ilişkiyi araştırmaktır. Bu amacı gercekleştirmek üzere Borsa İstanbul (BİST)'e kayıtlı farklı sektorlerden 180 firmanın 2009-2013 yıllarına ait verilerinden yararlanılmıştır. Çalışmada denetim kalitesi gostergesi olarak denetim firması büyüklügü kullanılmıştır. Kurumsal yonetim gostergeleri olarak ise üc degişken kullanılmıştır. Bunlar; bagımsız üye, ikilik ve kurumsal sahipliktir. Ampirik analizlerde, Lojistik regresyon analizi kullanılmıştır. Yapılan analiz sonucunda denetim kalitesi ile kurumsal yonetim gostergesi olarak kullanılan bagımsız üye ve kurumsal sahiplik arasında pozitif buna karşın ikilik ile negatif ve istatistiksel olarak anlamlı ilişki tespit edilmiştir

Corporate Governance and Audit Quality: An Investigation on Borsa Istanbul Companies

The main aim of this study is to examine the relationship between corporate governance and audit quality. To fulfil this aim, the data between 2009 and 2013 from 180 companies from different sectors which are listed in Borsa Istanbul (BİST) is used. The size of auditing company has come into consideration as the indicator of audit quality in this study. Three variables are used as the indicator of corporate governance. These are independent member, duality and institutional ownership. In empirical analyses, logistic regression analysis is used. As a result, a positive relationship between audit quality and independent member which is used as an indicator of corporate governance and institutional ownership has been found; on the other hand a negative relationship has been found with duality.

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