BAĞIMSIZ DENETİM KALİTESİNİ ETKİLEYEN FAKTÖRLERİN BULANIK DEMATEL YÖNTEMİ İLE DEĞERLENDİRİLMESİ

Çalışmada sermaye piyasalarının istikrarı için önemli bir unsur olan bağımsız denetim kalitesini etkileyen faktörlerin mesleğinde tecrübeli bağımsız denetçilerinin görüşleri alınarak çok kriterli karar verme tekniklerinden Bulanık DEMATEL yöntemi ile analiz edilmesi amaçlanmıştır. Bu amaca uygun tespit edilen ana ve alt faktörler Türkiye’nin önemli denetim firmalarında görev yapmakta olan mesleklerinde tecrübeli 29 bağımsız denetçi tarafından değerlendirilmiştir. Değerlendirme sonucunda bağımsız denetim kalitesini etkileyen en etkili ana faktör olarak çevresel (dış) faktörler tespit edilmiştir. Bu durumun ağırlıklı olarak yasal çevre açısından etkili olduğu ayrıca tespit edilmiştir. Bu tespit dünyada ortaya çıkan bağımsız denetim skandallarının geri planındaki eksik ve zayıf kalan yasal düzenleme yetersizliği ile örtüşmektedir. Çalışmada ayrıntılı olarak sunulmuş olan bağımsız denetim kalitesini etkilediği kararlaştırılan ana ve alt faktörlerin kendi aralarındaki göreceli önemlerinin bağımsız denetim kalitesinde kaliteyi artırmak adına yol gösterici olması umulmaktadır

EVALUATION OF FACTORS AFFECTING INDEPENDENT AUDIT QUALITY BY USING FUZZY DEMATEL METHOD

This study investigates the factors affecting the quality of independent audit by taking the opinions of experienced independent auditors and analyzing the responses with the Fuzzy DEMATEL method. For this purpose, potential main and sub-factors were evaluated by 29 auditors that work at major auditing firms in Turkey. As a result of the evaluation, environmental (external) factors have been identified as the main factor affecting independent audit quality. It has also been determined that this situation is predominantly influential in terms of the legal environment. This determination coincides with the inadequate and weak legal regulation in the background of independent audit scandals emerging in the world. It is hoped that the relative importance of the main and sub-factors determined to affect the independent audit quality, which are presented in detail in the study, will guide in order to increase the quality of the independent audit

PDF

___

Abdi, F. (2018). Critical Success Factors of Service Quality in Hospitals: A Hybrid Fuzzy Multiple Attribute Decision-Making Approach. Journal of Industrial and Systems Engineering, 11 (4), 19-33.
Addae, B. A., Zhang, L., Zhou, P. and Wang, F. (2019). Analyzing Barriers of Smart Energy City in Accra with two-step Fuzzy Dematel. Cities, 89, 218-227.
Altuntaş, S. ve Yılmaz, M. K. (2016). Fuzzy Dematel Method to Evaluate the Dimensions of Marketing Resources: An Application in SMEs. Journal of Business Economics and Management, 17 (3), 347-364.
Bağımsız Denetim Standardı 200 (BDS 200). Bağımsız Denetçinin Genel Amaçları ve Bağımsız Denetimin Bağımsız Denetim Standartları Uygun Olarak Yürütülmesi, Erişim Adresi: http://www.kgk.gov.tr Erişim Tarihi:15.01.2020.
Büyüközkan, G. ve Çifçi, G. (2012). A Novel Hybrid MCDM Approach Based on Fuzzy DEMATEL, Fuzzy ANP and Fuzzy TOPSIS to Evaluate Green Suppliers. Expert Systems with Applications, 39 (3), 3000-3011
Carson, E., Fargher, N.L., Geiger, M.A., Lennox, C.S., Raghunandan, K. and Willekens, M. (2013). Audit Reporting for Going-concern Uncertainty: A Research Synthesis. Auditing: A Journal of Practice and Theory, 32 (1), 353-384.
Chang, B., Chang, C. W. and Wu, C. H. (2011). Fuzzy DEMATEL Method for Developing Supplier Selection Criteria. Expert Systems with Applications, 38 (3), 1850-1858.
Chen-Yi, H., Ke-Ting, C. and Gwo-Hshiung, T. (2007). FMCDM with Fuzzy DEMATELApproach for Customers’ Choice Behavior Model. International Journal of Fuzzy Systems, 9 (4), 236-246.
Christensen, B., Glover, S., Omer, T. ve Shelley, M. (2015). Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research, 33 (4), 1648-1684.
DeAngelo, L. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3 (3), 183-199.
DeAngelo, L. (1986). Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Shareholders. The Accounting Review, 61, 400-420.
Dechow, P.M., Sloan, R.G. and Sweeney, A.P. (1995). Detecting Earnings Management. The Accounting Review, 70, 193-225.
DeFond, Mark, L. and Park, C.W. (2001). The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises. The Accounting Review, 76 (3), 375-404.
Dong, J. and Huo, H. (2017). Identification of Financing Barriers to Energy Efficiency in Small and Medium-Sized Enterprises by Integrating the Fuzzy Delphi and Fuzzy DEMATEL Approaches. Energies, 10 (8), 1172.
Duff, A. (2009). Measuring Audit Quality in an Era of Change: An Empirical Investigation of UK Audit Market Stakeholders in 2002 and 2005. Managerial Auditing Journal, 24 (5), 400-422.
Francis, J. R. (2011). A Framework for Understanding and Researching Audit Quality. Auditing: A Journal of Practice and Theory, 30 (2), 125-152.
Fontela, E. and Gabus, A. (1976). The DEMATEL observer: Battelle Institute. Geneva Research Center, 56-61.
Ghadami, L., Masoudi, I., Hessam, S. and Modiri, M. (2019). Developing hospital accreditation standards: applying fuzzy DEMATEL. International Journal of Healthcare Management, 1-9.
Ghebremichael, A. (2018). Determinants of Audit Service Quality Perceptions of Supervisory Directors in Dutch Corporations. Contemporary Management Research, 14(1), 53-84.
Gholami, M. H., and Seyyed-Esfahani, M. (2019). An Integrated Analytical Framework Based on Fuzzy DEMATEL and Fuzzy ANP for Competitive Market Strategy Selection. International Journal of Industrial and Systems Engineering, 31(2), 137-167.
Govindan, K., Khodaverdi, R., and Vafadarnikjoo, A. (2015). Intuitionistic Fuzzy Based DEMATEL Method for Developing Green Practices and Performances in A Green Supply Chain. Expert Systems with Applications, 42(20), 7207-7220.
Hsu, C. W., Kuo, T. C., Chen, S. H., and Hu, A. H. (2013). Using DEMATEL to Develop A Carbon Management Model of Supplier Selection in Green Supply Chain Management. Journal of Cleaner production, 56, 164-172.
Jiang, X. L., Wu, Z. B., and Yang, Y. (2016). A Fuzzy DEMATEL Method to Analyze the Criteria for Sustainable Supplier Selection. In Green Building, Environment, Energy and Civil Engineering: Proceedings of the 2016 International Conference on Green Building, Materials and Civil Engineering (GBMCE 2016), Hong Kong, PR China (Vol. 27, p. 85). CRC Press.
Jones, J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29 (2), 193-228.
Kabadayı, N. (2020). An Integrated Fuzzy DEMATEL and Intuitionistic Fuzzy TOPSIS Method to Evaluate Sustainable Supplier Performance. Alphanumeric Journal, 8(2), 201-226.
Kılıç Delice, E. and Zegerek, S. (2016). Ranking Occupational Risk Levels of Emergency Departments Using a New Fuzzy MCDM Model: A Case Study in Turkey. Applied Mathematics & Information Sciences 10(6), 2345-2356.
Knapp, M. (1991). Factors That Audit Committee Members Use as Surrogates for Audit Quality. Auditing: A Journal of Practice & Theory, 10 (1), 35-52
Knechel W., Krishnan G.V., Pevzner M., Shefchik B.L. and Velury K.U. (2013). Audit Quality: Insight from The Academic Literature. Auditing: A Journal of Practice and Theory, 32 (1), 385-421.
Kumar, M., Garg, D. and Agarwal, A. (2019). Fuzzy DEMATEL Approach for Agile Supplier Selections Performance Criteria. IOP Conf. Series: Journal of Physics: Conf. Series, 1240, 012157.
Lin, Chi-Jen and Wu, Wei-Wen. (2004). A Fuzzy Extension of the DEMATEL Method for Group Decision Making. European Journal of Operational Research, 156, 445-455.
Mathur, S. (2016). The Effect of Auditor Competence, Independence, Audit, Experience, Organizational Culture and Leadership Against Auditor Professionalism and Its Implication on Audit Quality. International Journal of Advanced Research, 4 (5), 1632-1646.
Moeinaddin, M., Keshavarzian, S.M. and Dehghan, M. (2013). Identifying and Ranking the Factors Impacting Audit Quality from the Perspective of Audit Firms Using FANP and FTOPSIS. Interdisciplinary Journal of Contemporary Research in Business, 4(12), 753-769.
Özdemir, F. (2017). Sosyal Yenilik Potansiyelinin Değerlendirilmesine Yönelik Ölçek Geliştirme Ve Bulanık Çok Kriterli Karar Verme Model Önerisi. Trabzon: Karadeniz Teknik Üniversitesi Sosyal Bilimler Enstitüsü.
Rahimdel, M. J. ve Noferesti, H. (2020). Investment Preferences of Iran’s Mineral Extraction Sector with A Focus on the Productivity of the Energy Consumption, Water and Labor Force. Resources Policy, 67, 101695.
Salehi, M., Mahmoudi, M.R., and Gah, A.D. (2019). A Meta-Analysis Approach for Determinants of Effective Factors on Audit Quality: Evidence from Emerging Market. Journal of Accounting in Emerging Economies, 9 (2), 287-312.
Selimoğlu Kardeş, S., Özbirecikli M. and Uzay, Ş. (2017). Bağımsız Denetim. Ankara: Nobel.
Shahi, E., Alavipoor, F.S. and Karimi, S. (2018). The Development of Nuclear Power Plants by Means of Modified Model of Fuzzy DEMATEL and GIS in Bushehr, Iran. Renewable and Sustainable Energy Reviews, 83, 33-49.
Suzan, V. ve Yavuzer, H. (2020). A Fuzzy Dematel Method to Evaluate the Most Common Diseases in Internal Medicine. International Journal of Fuzzy Systems, 22, 2385-2395.
Taati, S. N. and Esmaili-Dooki, A. (2017). A Hybrid Method of Fuzzy DEMATEL/AHP/VIKOR Approach to Rank and Select the Best Hospital Nurses of a Years: A Case Study. Journal of Applied Research on Industrial Engineering, 4 (2), 116-132.
Tzeng, G.H. and Huang, J.J. (2011). Multiple Attribute Decision Making Methods and Applications, CRC Publishers, USA.
Wu, W.W. and Lee, Y.T. (2007). Developing Global Managers’ Competencies Using the Fuzzy DEMATEL Method. Expert Systems with Applications, 32 (2), 499-507.