GERÇEĞE UYGUN DEĞER ÖLÇÜMÜNE İLİŞKİN AÇIKLAMALARIN DENETİM ÜCRETİNE ETKİSİ: BORSA İSTANBUL ÖRNEĞİ

Amaç: Bu çalışmanın amacı, gerçeğe uygun değerle ölçülen varlıklar ile denetim ücreti arasındaki ilişkinin araştırılmasıdır. Bu amaçla Borsa İstanbul’da işlem gören 243 şirket üzerinde araştırma yapılmıştır. Yaklaşım: Çalışmada çoklu regresyon analizi kullanılmıştır. Bulgular: Çalışmanın sonucunda, seviye 2 ve 3 girdileriyle ölçülen varlıklar ile denetim ücreti arasında anlamlı ve negatif ilişki tespit edilmiştir. Bunun yanında şirket büyüklüğü, yapısal risk ve dört büyük denetim firması ile denetim ücreti arasında anlamlı ve pozitif ilişki tespit edilmiştir. Özgünlük: Literatürde yapılan çalışmalar içinde gerçeğe uygun değer ölçümüne ilişkin açıklamalar ile denetim ücreti arasındaki ilişkinin incelendiği ampirik çalışmalar bulunmaktadır ancak Türkiye’de buna yönelik bir ampirik çalışma bulunmamaktadır.

Anahtar Kelimeler:

Gerçeğe Uygun Değer, Denetim Ücreti, Borsa İstanbul

THE IMPACT OF DISCLOSURES OF FAIR VALUE MEASUREMENT ON AUDIT FEES: EVIDENCE FROM BORSA ISTANBUL

Purpose: The purpose of this study is to investigate the relationship between assets measured at fair value and audit fees. For this purpose, this study was conducted on 243 companies traded in Borsa Istanbul. Approach: Multiple regression analysis was used in the study. Findings: As a result of the study, a significant and negative relationship was determined between the assets measured with level 2 and 3 inputs and audit fees. In addition, a significant and positive relationship was determined between company size, structural risk, big four audit firms and audit fees. Originality: Among the studies in the literature, there are empirical studies examining the relationship between the fair value measurement explanations and the audit fee, but there is no empirical study on this in Turkey.

Keywords:

Fair Value, Audit Fee, Borsa Istanbul,

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