Firmaların Denetim Sonuçlarının Yönetim Kurulu Bileşenlerine Etkisi: Perakende ve Çimento Sektöründe İnceleme

İçinde bulunduğumuz yüzyılda yaşanan büyük muhasebe skandalları ile ortaya çıkan yeni düzenlemeler, beraberinde denetim kurumlarının faaliyetlerini hem dünya da hem de ülkemiz de kapsamlı bir şekilde yeni düzenlemelerin oluşturulması ve yasaların çıkarılmasına neden olmuştur. Bu firma içi düzenlemelerden, bağlı oldukları kurumlara ve yaptırımlara kadar değişiklik göstermektedir. Bu çalışma ile gelişmekte olan bir ekonomide perakende ve çimento sektöründe denetim raporlama sonuçlarının yönetim kurulu bileşenlerinden etkilenip etkilenmediği incelenerek firmalardaki finansal tabloların doğruluğu tespit edilmeye çalışılmıştır. Firmaların yönetim kurulu bileşenlerinden cinsiyet, büyüklük, bağımsızlık, hisse sahipliği gibi etmenler ile bağımsız denetçi görüşleri ilişkisine panel veri analizi yöntemine göre perakende ve çimento sektöründe bakılmıştır.

Relationship Between Company Audit Results And Board Of Directors Components: Examination In Retail And Cement Sector

In the framework of the new regulations appeared in the big accounting scandals of the last century we were inresult of our audit institution of the activities of both worlds in both countries has also been linked to a comprehensive manner to the new regulations and laws. This change varies from in-house regulations to the institutions and sanctions to which they are affiliated. This study, it was tried to determine the correctness of the financial statements in the firms by examining how the audit reports of the board components affect the retail and cement sector operating in a developing economy. The gender, age, education status, size, leadership structure and independence of the management board of the companies shall be determined and examined in relation to the opinions of the independent auditors and examined in the retail and cement sector according to the panel data analysis.

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