DENETİM RAPOR ZAMANLILIĞI: TÜRKİYE ÖRNEĞİ

Denetim rapor zamanlılığı akademik literatürde daha önce hiç üzerinde çalışma yapılmamış bir alan değildir. Ulusal literatürde konuyla ilgili çok az sayıda akademik çalışma olmasına karşın, uluslararası literatürdeki çalışmalar oldukça fazladır. Bu çalışma iki açıdan literatüre katkı sağlamaktadır. İlk olarak, daha önceki çalışmalardan farklı olarak, kilit denetim konuları denetim rapor zamanlılığına etki edebilecek bir bağımsız değişken olarak analize dahil edilmiştir. İkinci olarak ise bu çalışmada, geçmişte yapılan çalışmalardan farklı olarak diğer çalışmalarda faydalanılan regresyon analizi yerine parametrik olmayan istatistiksel yöntemlerden faydalanmak suretiyle bir analiz gerçekleştirilmiştir. En iyi bilgiye dayanarak, literatürde sayılan bu iki özelliği taşıyan bir çalışma bulunmamaktadır.

Anahtar Kelimeler:

Denetim, denetim raporu, denetim rapor zamanlılığı, parametrik olmayan testler

AUDIT REPORT TIMELINESS: EVIDENCE FROM TURKEY

Audit report timeliness is not an area that has never been studied before in the academic literature. Although there are very few academic studies on the subject in the national literature, there are some studies in the international literature. This study contributes to the literature in two aspects. First, unlike previous studies, key audit matters were included in the analysis as an independent variable that could affect audit report timeliness. Second, in this study, unlike previous studies, an analysis was carried out by using non-parametric statistical methods instead of regression analysis used in other studies. To the best knowledge, there is no study in the literature that has these features.

Keywords:

Audit, audit report, audit report timeliness, non-parametric tests,

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