DENETİM RAPORU GECİKMESİ VE DENETİM FİRMASI ROTASYONU: BORSA İSTANBUL ÜZERİNE BİR İNCELEME

Artan finansal entegrasyon ve küreselleşme ülke ekonomilerini daha şeffaf olmaya zorlamakta bu durum ise yerli ve yabancı yatırımcı çekmek isteyen piyasalarda denetimden geçmiş finansal raporların zamanında yayınlanmasını gerekli kılmaktadır. Bu bağlamda denetim raporlarının zamanında yayınlanması dış kullanıcılara sunulan bilgilerin yararlılığını etkileyen önemli bir faktör olarak kabul edilmektedir. Bu çalışmanın amacı, denetim raporu gecikmesi ile denetim firması rotasyonu arasındaki ilişkiyi incelemektir. Bu amaç doğrultusunda Borsa İstanbul’da 2015-2020 yılları arasında faaliyetlerini sürdüren 219 firmaya ait 1314 gözlemden yararlanılarak ekonometrik bir model oluşturulmuştur. Yapılan analizler neticesinde denetim firması rotasyonunun denetim raporu gecikmesi üzerinde istatistiksel olarak anlamlı bir etkisinin olmadığı belirlenmiştir. Bununla birlikte, karlılık, firma büyüklüğü ve firma yaşının denetim raporu gecikmesi üzerinde negatif ve istatistiksel olarak anlamlı etkilerinin olduğu tespit edilmiştir.

Anahtar Kelimeler:

Denetim raporu gecikmesi, Zamanlılık, Denetim firması rotasyonu

AUDIT REPORT DELAY AND AUDIT FIRM ROTATION: AN EXAMINATION ON BORSA ISTANBUL

Increasing financial integration and globalization force countries’ economies to be more transparent. This situation makes it necessary to publish audited financial reports on time in markets that want to attract domestic and foreign investors. In this context, publication of audit reports on time is accepted as an important factor which affects the usefulness of the information presented to external users. The purpose of this study is to examine the relationship between audit report delay and audit firm rotation. For this purpose, an econometric model was formed by using 1,314 observations of 219 firms operating on Borsa Istanbul between 2015-2020 years. As a result of the analysis, it was determined that the rotation of the audit firm did not have a statistically significiant effect on the audit report delay. However, it has been determined that profitability, firm size and firm age have negative and statistically significant effects on audit report delay.

Keywords:

Audit Report Lag, Timeliness, Audit firm rotation,

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