Yasemin ERTAN, Elif YÜCEL, Mehlika SARAÇ

KONSOLİDE FİNANSAL TABLO DÜZENLEME YÜKÜMLÜLÜĞÜ OLAN İŞLETMELERİN DENETİM SÜRESİNİ ETKİLEYEN FAKTÖRLER

Karar verme sürecine önemli bir girdi sağlayan finansal bilgilere en kısa sürede ulaşmak günümüzde bir beklenti haline gelmiştir. Uzayan denetim süreleri, finansal bilgilerin yayınlanma süresini uzatmaktadır. Denetim süresinin uzunluğu pek çok faktörden etkilenebilmektedir. Çalışmamızın amacı, 2006-2011 yılları arasında Borsa İstanbul’da işlem gören ve konsolide finansal tablo düzenleme yükümlülüğü olan işletmelerin denetim süresini etkileyen faktörleri belirlemektir. Çalışmamızın sonucunda işletmelerinbüyüklüğü, kazanç haberleri, denetçi görüşü ve işletmenin yoğun dönemde denetlenmesi ile denetim süresi arasında beklenen yönde ve istatistiksel olarak anlamlı bir ilişki bulunduğu, kaldıraç oranı ve denetim süresi arasında ise beklenenden farklı yönde ve istatistiksel olarak anlamlı bir ilişki olduğunu ortaya konmuştur.

Anahtar Kelimeler:

Finansal Tablolar, Denetim Süresi, Denetim Süresine Etki Eden Faktörler, Panel Veri Analizi.

THE FACTORS AFFECTING AUDIT REPORT LAG FOR THE COMPANIES THAT LIABLE TO PREPARE CONSOLIDATED FINANCIAL STATEMENTS

Accessing knowledge immediately, which provides an important input for decision process, has become a requirement of present day. Audit report lag also cause lag in releasing financial information. Audit report lag may be affected by many factors. The aim of this study is to determine the factors that affecting audit report lag for the companies which should prepare consolidated financial statements and listed on Borsa Istanbul between the years 2006-2011. Analysis results indicated that there is a significant relationship between audit report lag and following factors: size, earning news, auditor’s opinion and busy season factors as expected. On the other hand, findings showed that there is a significant but unexpected relationship between leverage and audit report lag

Keywords:

Financial Statements, Audit Report Lag, Factors Affecting Audit Report Lag, Panel Data Analysis.,

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