Dünyada Denetim ve Muhasebe Standartlarının Gücünün Belirleyicileri İçin Ampirik Bir Analiz

Günümüzde, karar verme sürecinde kullanılan finansal ve finansal olmayan bilgilerin işletme ve ülke düzeyinde doğruluğu ve güvenilirliği daha da önem kazanmıştır. Bu bağlamda, bu çalışmada muhasebe ve denetim standartlarının gücünü etkileyen faktörler, 141 ülke için 2019 verileri kullanılarak ampirik olarak analiz edilmiştir. Ampirik sonuçlara göre, ülkelerde şeffaflık seviyesi arttıkça, kurumsal yönetişim seviyesi yükseldikçe, finansal sistem geliştikçe ve GSYİH büyüdükçe, denetim ve muhasebe standartlarının gücü de yükselmektedir. Denetim ve muhasebe standartlarının güçlendirilmesi, şirketlerin sunduğu mali tablolardaki bilgilerin güvenilirliğini ve doğruluğunu artırdığı için başta yatırımcılar olmak üzere tüm menfaat sahipleri için kritik önem taşımaktadır. Bu nedenle, ülkelerin şeffaflık düzeyini artırmaya, kurumsal yönetişim düzeyini artırmaya, finansal sistem geliştirmeye ve GSYİH büyümesine yönelik politika ve stratejiler geliştirmesi önemlidir.

Anahtar Kelimeler:

Denetim, Muhasebe, Standartlar

An Empirical Analysis for Determinants of Strength of Auditing and Accounting Standards in The World

Nowadays, the accuracy and reliability of financial and non-financial information used in the decision-making process at the enterprise and country level has become more important. In this context, in this study, factors affecting the strength of accounting and auditing standards were analysed empirically by using 2019 data for 141 countries. According the empirical results, in countries, as the level of transparency increases, the level of corporate governance improves, the financial system develops and the GDP grows, the strength of auditing accounting standards are also getting stronger. Strengthening of auditing and accounting standards is of critical importance for all stakeholders, especially investors, as it increases the reliability and accuracy of the information in the financial statements presented by the companies. For this reason, it is important for countries to develop policies and strategies aimed at improving the level of transparency, increasing the level of corporate governance, financial system development and GDP growth.

Keywords:

Auditing, Accounting, Standards,

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