DENETİM KOMİTESİ ETKİNLİĞİNİN DENETİM RAPORLARININ YAYINLANMA SÜRESİ ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL'DA BİR UYGULAMA

Bu çalışmanın amacı, denetim komitesi etkinliğinin denetim raporlarının yayınlanma süresi üzerindeki etkisini araştırmaktır. Bu amacı gerçekleştirmek üzere, Borsa İstanbul (BİST)'e kayıtlı farklı sektörlerden 140 firmanın 2010-2015 yıllarına ait verilerinden yararlanılmıştır. Çalışmada denetim komitesinin etkinliği göstergesi olarak denetim komitesinin bağımsızlığı, büyüklüğü, toplantı sıklığı, finansal uzmanlığı ve icrada görevli olmayan üye sayısı bağımsız; denetim raporlarının yayınlanma süresi ise bağımlı değişken olarak kullanılmıştır. Ampirik analizlerde, çoklu regresyon analizi kullanılmıştır. Yapılan analiz sonucunda denetim raporlarının yayınlanma süresi ile denetim komitesinin büyüklüğü arasında negatif buna karşın denetim komitesinin toplantı sıklığı ile pozitif ve istatistiksel olarak anlamlı ilişki tespit edilmiştir.

INVESTIGATION ON THE EFFECTIVENESS OF AUDIT COMMITTEE ACTIVITIES ON THE PUBLISHING PERIOD OF THE AUDIT REPORTS: AN EVIDENCE AT ISTANBUL STOCK EXCHANGE

The purpose of this study is to investigate the effectiveness of the audit committee's influence over the period of publication of audit reports. To accomplish this aim, 140 companies from different sectors registered in Borsa Istanbul (BİST) benefited from the data of 2010-2015 years. Independence, size, meeting frequency, financial expertise and number of non-executive members of the audit committee are independent of the audit committee's 1 Çankırı Karatekin üniversitesi, İİBF, Bankacılık ve Finans Bölümü, scengiz@karatekin.edu.tr. * effectiveness in the study; And the period of publication of audit reports is used as a dependent variable. In empirical analyzes, multiple regression analysis was used. As a result of the analysis made, the relationship between the duration of the audit reports and the size of the audit committee was negative, whereas the audit committee had a positive and statistically significant relationship with the meeting frequency.

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