Duygu ŞENGÜL ÇELİKAY

1911

TÜRKİYE’DEKİ BAĞIMSIZ DENETİM ÜCRETLERİNE İLİŞKİN İLK BULGULAR: BİST-100 ŞİRKETLERİNDE BİR ARAŞTIRMA

Bağımsız denetim, denetlenen kuruluşlar ve piyasalar açısından olduğu kadar, piyasalar üzerindeki kamu gözetimi, vergi ve benzeri kamu gelirleri ile kamu maliyesi politikalarının geliştirilmesi açısından da önemli işlevlere sahiptir. Bu nedenle denetimin bağımsızlığı ve kalitesi tüm dünyada giderek artan bir önem kazanmakta ve çeşitli düzenlemelerle güvence altına alınmaya çalışılmaktadır. Bağımsızlık ve kalite düzeyini etkileyen önemli faktörlerden denetim ücretlerinin açıklanmasına ilişkin düzenlemeyle birlikte Türkiye’de ilk kez 2021 yılı finansal tablolarında yer verilen bağımsız denetim ücretleri bu çalışmanın konusunu oluşturmaktadır. Çalışma kapsamında öncelikle denetim ücretlerinin hangi faktörlerden etkilendiği ve denetimin kalitesini hangi açılardan etkilediği mevcut literatür sonuçları üzerinden ortaya konulmuştur. Yapılan regresyon analizi sonucunda ise BİST-100 örnekleminde Türkiye’de denetim ücretlerinin ve denetim firmalarına ödenen toplam meblağın, denetim şirketinin dört büyüklerden biri olması ve denetlenen işletmenin kurumsal yönetim endeksinde olması durumlarında arttığı ve denetlenen şirketin büyüklüğü ile pozitif yönlü ilişkili olduğu tespit edilmiştir. Analizde ulaşılan sonuçlar, denetim ücretlerinin Türkiye örnekleminde de kalite göstergesi olarak kullanılabileceğine yönelik öncül bir işaret niteliğindedir.
Anahtar Kelimeler:

Denetim, Bağımsız Denetim, Denetim Ücretleri, Kurumsal Yönetim, BIST-100.

PRELIMINARY FINDINGS ON INDEPENDENT AUDIT FEES IN TURKEY: A RESEARCH ON BIST-100 COMPANIES

In addition to the audited institutions and markets, the independent audit also has essential functions in public oversight of the markets, tax and similar public revenues, and the development of public finance policies. For this reason, the independence and quality of audits have gained increasing importance worldwide and tried to be guaranteed by various regulations. One of the crucial factors affecting independence and quality is the audit fee. As a result of the regulations regarding the disclosure of audit fees, the independent audit fees announced in the financial statements of 2021 for the first time in Turkey constitute the subject of this study. Within the scope of the study, first of all, the factors affecting the audit fees and how they affect the audit quality were revealed through the existing literature results. Regression analysis results show that, in the BIST-100 sample, the audit fees and the total amount paid to the audit firms; increase if the audit company is one of the big four and the audited company is in the corporate governance index. Also, audit fees are positively related to the size of the audited company. The results obtained in the analysis are a preliminary indication that audit fees can also be used as a quality indicator in the sample of Turkey.
Keywords:

: Audit, Independent Audit, Audit Fees, Corporate Governance, BIST-100,

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Sayıştay Dergisi-Cover
  • ISSN: 1300-1981
  • Yayın Aralığı: Yılda 4 Sayı
  • Başlangıç: 1990
  • Yayıncı: T.C. Sayıştay Başkanlığı
Arşiv
Sayıdaki Diğer Makaleler

TÜRKİYE’DEKİ BAĞIMSIZ DENETİM ÜCRETLERİNE İLİŞKİN İLK BULGULAR: BİST-100 ŞİRKETLERİNDE BİR ARAŞTIRMA

Duygu ŞENGÜL ÇELİKAY

ENFLASYON VE BÜTÇE AÇIĞI ARASINDAKİ KUADRATİK İLİŞKİ: TÜRKİYE ÖRNEĞİ

Yasin KARADENİZ

OSMANLI DİVAN-I MUHASEBATININ 19. YÜZYIL AVRUPA YÜKSEK DENETİM KURUMLARI İLE MUKAYESESİ

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YENİ BİR BORÇ ENSTRUMANI OLARAK YEŞİL TAHVİLLER: GLOBAL PİYASALAR VE TÜRKİYE’DEKİ MEVCUT DURUM ÜZERİNE TESPİTLER

Nilüfer TURAN

MUHASEBE VE DENETİM ALANINDA BİLGİ UÇURMA (WHISTLEBLOWING) NİYETİNİ ETKİLEYEN FAKTÖRLER: BİBLİYOMETRİK VE SİSTEMATİK BİR ANALİZ

Musa ÖZÇELİK