MUHASEBE VE DENETİM STANDARTLARINDA GELİŞMENİN BANKALARIN TAKİPTEKİ KREDİ ORANLARINA ETKİLERİNİN AMPİRİK BİR ANALİZİ

Muhasebe ve denetim standartlarının gelişmesi, işletmeler ve sektör düzeyinde pek çok alanda önemlikatkılar sağlamaktadır. İşletmeler tarafından ortaya konulan bilgilerin doğruluk ve güvenirliğinin artmasında,muhasebe ve denetim standartlarının gelişmesi önemli rol oynamaktadır. Bankalar, finansalve ekonomik istikrar için hayati öneme sahip kurumlardır. Bankaların, kredi dağıtım politikalarındakibaşarıları, ülkelerin finansal ve ekonomik istikrarı için kritik öneme sahiptir. Muhasebe ve denetimstandartlarının gelişmesi, bankalardan kredi almak isteyen kişi ve kurumların mali kredibilitesinindaha sağlıklı değerlendirilmesine önemli katkılar yapmaktadır. Diğer yandan, muhasebe ve denetimstandartlarının gelişmesi, bankaların da kredi tahsis politikalarında eksiklik ve suiistimallerin önlenmesindekritik öneme sahiptir. Bu bağlamda, bu çalışmanın temel amacı, muhasebe ve denetim standartlarındagelişmenin, bankaların takipteki kredi oranlarına etkilerini ampirik olarak analiz etmektir.Çalışmada, 2019 yılı için 141 ülkeye ait veriler kullanılarak, regresyon analizi yapılmıştır. Bulgularagöre, muhasebe denetim standartları gelişimi ve kontrol değişkeni olan makroekonomik istikrarıngelişimi, bankaların takipteki krediler oranı değişkenini olumlu etkilemektedir. Muhasebe ve denetimstandartlarının gelişimi, bir yandan bankaların kredi tahsis süreçlerinde etkinliğin artmasını sağlayarakdiğer yandan kredi talep eden kişi ve kurumların mali kredibilitelerinin daha sağlıklı değerlendirilmesinisağlayarak, bankaların daha başarılı bir kredi dağıtım politikası izlemelerini katkı yapmaktadır.Bu sonuçlara göre, kurumlar, sektörler ve ulusal düzeyde, muhasebe ve denetim standartlarının gelişiminindesteklenmesi, finansal ve ekonomik istikrarın korunmasında önemli katkılar sağlayacaktır.

Anahtar Kelimeler:

Muhasebe, Denetim, Standartlar, Bankalar, Takipteki Krediler

AN EMPIRICAL ANALYSIS OF THE EFFECTS OF DEVELOPMENTS IN ACCOUNTING AND AUDITING STANDARDS ON NON-PERFORMING LOANS RATES OF BANKS

The development of accounting and auditing standards makes significant contributions in many areasat the business and sector level. The development of accounting and auditing standards plays an importantrole in increasing the accuracy and reliability of information provided by businesses. Banksare vital institutions for financial and economic stability. The success of banks in loan distributionpolicies is critical for the financial and economic stability of countries. The development of accountingand auditing standards makes important contributions to the healthier evaluation of the financial credibilityof individuals and institutions that want to borrow money from banks. On the other hand, thedevelopment of accounting and auditing standards is of critical importance in preventing deficienciesand abuses in banks’ loan allocation policies. In this context, the main purpose of this study is to analyseempirically the effects of the improvement in accounting and auditing standards on the non-performingloan ratios of banks. In the study, regression analysis was performed using data from 141countries for 2019. According to the findings, the development of accounting auditing standards andthe development of macroeconomic stability, which is a control variable, positively affect the banks’non-performing loans ratio variable. The development of accounting and auditing standards contributesto the banks’ pursuit of a more successful loan distribution policy by increasing the efficiencyof the credit allocation processes of the banks on the one hand, and ensuring a healthier evaluation ofthe financial credits of the individuals and institutions demanding loans. According to these results,supporting the development of accounting and auditing standards at institutions, sectors and nationallevel will make a significant contribution to the preservation of financial and economic stability.

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