DENETİM KOMİTESİ ETKİNLİĞİ VE İHTİYATLILIK KAVRAMI

Amaç- Bu çalışmanın temel amacı, denetim komitesi etkinliği ile finansal raporlama kalitesinin göstergesi olarak belirlenen şirketlerin ihtiyatlılık düzeyleri arasındaki ilişki incelemektir.Yöntem- Bu amaca ulaşmak için, 2008-2017 yılları arasında BİST’te işlem gören 233 finansal olmayan şirketten elde edilmiş 1903 adet gözlem kullanılarak panel veri regresyon analizi yapılmıştır.Bulgular- Araştırma bulgusu, denetim komitesi etkinliğinin ihtiyatlılık ile pozitif ilişkili olduğunu göstermektedir. Sonuç- Yapılan analizler sonucunda, denetim komitesi etkinliği yüksek olan firmaların daha ihtiyatlı muhasebe politikaları izleyeceği ve buna bağlı olarak finansal raporlama kalitesinin de artacağı söylenebilir.

Anahtar Kelimeler:

Denetim komitesi etkinliği, ihtiyatlılık, kar/hisse senedi getirisi, panel veri analizi

AUDIT COMMITTEE EFFECTIVENESS AND CONSERVATISM CONCEPT

Purpose- The main aim of this study is to examine the relationship between audit committee effectiveness and conservatism levels of companies identified as indicators of financial reporting quality.Methodology- In order to achieve this aim, panel data regression analysis was performed using 1903 observations obtained from 233 non-financial publicly-traded company between 2008-2017.Findings- The research findings show that the effectiveness of the audit committee is positively related to conservatism level of companies. Conclusion- As a result of the analysis, it can be said that the firms with high audit committee effectiveness will follow more conservatism accounting policies and consequently the quality of financial reporting will increase.

Keywords:

Audit committee effectiveness, conservatism, basu model, panel data analysis,

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