Research Article
BibTex RIS Cite

KİLİT DENETİM KONULARININ DENETİM RAPORLARININ BİLGİLENDİRİCİLİĞİ VE GÜVENİLİRLİĞİ ÜZERİNDEKİ ETKİSİ: PROFESYONEL OLMAYAN YATIRIMCILAR ÜZERİNE BİR ARAŞTIRMA

Year 2020, Volume: 3 Issue: 1, 20 - 41, 03.02.2020

Abstract

Bu çalışmanın amacı denetim raporlarında 2017
senesinden beri raporlanması zorunlu hale gelen kilit denetim konularının
yatırımcıların karar verme süreçleri üzerindeki etkisini ortaya koymaktır. Bu
çerçevede hazırlanan anket formları ve yapılan analizlerle kilit denetim
konularının bilgi verme ve güvenilirliği arttırma yönü test edilmiştir. Elde
edilen sonuçlara göre bağımsız denetim raporlarına ek olarak sunulan KDK’ların
profesyonel olmayan yatırımcı kararları üzerinde anlamlı bir etkisi olduğu
gözlemlenmiştir. Buna ilaveten, standart bağımsız denetim raporuna ek olarak
KDK’lar hakkında açıklama yapılması yatırımcıların finansal tablolara ya da
bağımsız denetçiye olan güvenini anlamlı bir şekilde arttırmaktadır.

References

  • Alduraywısh , Y. (2018, Temmuz). Crıtıcal Audıt Matters And Audıt Legal Lıabılıty: A Systematıc Revıew Of Lıterature. International Journal of Management and Applied Science, 4(87-89).
  • Altawalbeh, M. ve Alhajaya, M. (2019). The Investors Reaction to the Disclosure of Key Audit Matters: Empirical Evidence from Jordan. International Business Research, 12(3), 50-57.
  • Bağımsız Denetim Standardı (701) (2017), Kilit Denetim Konularının Bağımsız Denetçi Raporunda Bildirilmesi, http://www.kgk.gov.tr/Portal2Uploads/files/Duyurular/v2/BDS/BDS%20701.pdf.
  • Bédard, J., Gonthier-Besacier, N. ve Schatt, A. (tarih yok). Analysis of the Consequences of the Disclosure of Key Audit Matters in the Audit Report.
  • Brasel, K., Doxey, M., Grenier, J., ve Reffett, A. (2016). Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability. Current Issues In Auditing, 10(2), 1-10.
  • Christensen, B., Steven M, G. ve Wolfe, C. (2014). Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? Auditing: A Journal of Practice & Theory, 33(4), 71-93.
  • Doxey, M. M. (2013). The Effect Of Increased Audıt Dısclosure On Investors'perceptıons Of Management, Audıtors, And Fınancıal Reportıng: An Experımental Investıgatıon.
  • Gimbar, C., Hansen, B. ve Ozlanski, M. (2016). Early Evidence On The Effects Of Critical Audit Matters On Auditor Liability. Current Issues In Auditing, 10(1), 23-33.
  • Gimbar, C., Hansen, B. ve Ozlanski, M. (2016). The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability. The Accounting Review, 91(6), 1629-1646.
  • Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate data analysis. Englewood Cliff. New Jersey, USA, 5(3), 207-2019.
  • Kachelmeier, S., Rimkus, D., Schmidt , J. ve Valentine, K. (2018). The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty.
  • Kachelmeier, S., Schmidt, J. ve Valentine, K. (2014). The Disclaimer Effect of Disclosing Critical Audit Matters in the Auditor’s Report.
  • Kipp, P. (2017). The Effect of Expanded Audit Report Disclosures on Users’ Confidence in the Audit and the Financial Statements.
  • Köhler, A., Ratzinger-Sakel, N. V. ve Theis, J. (2016). The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from
  • Investment Professionals and Non-professional Investors. Available at SSRN 2838162.Li, H. (2017). The Benefit Of Adding Key Audit Matters To The Auditing Report. Advances in Economics, Business and Management Research, 49, 21-24.
Year 2020, Volume: 3 Issue: 1, 20 - 41, 03.02.2020

Abstract

References

  • Alduraywısh , Y. (2018, Temmuz). Crıtıcal Audıt Matters And Audıt Legal Lıabılıty: A Systematıc Revıew Of Lıterature. International Journal of Management and Applied Science, 4(87-89).
  • Altawalbeh, M. ve Alhajaya, M. (2019). The Investors Reaction to the Disclosure of Key Audit Matters: Empirical Evidence from Jordan. International Business Research, 12(3), 50-57.
  • Bağımsız Denetim Standardı (701) (2017), Kilit Denetim Konularının Bağımsız Denetçi Raporunda Bildirilmesi, http://www.kgk.gov.tr/Portal2Uploads/files/Duyurular/v2/BDS/BDS%20701.pdf.
  • Bédard, J., Gonthier-Besacier, N. ve Schatt, A. (tarih yok). Analysis of the Consequences of the Disclosure of Key Audit Matters in the Audit Report.
  • Brasel, K., Doxey, M., Grenier, J., ve Reffett, A. (2016). Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability. Current Issues In Auditing, 10(2), 1-10.
  • Christensen, B., Steven M, G. ve Wolfe, C. (2014). Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? Auditing: A Journal of Practice & Theory, 33(4), 71-93.
  • Doxey, M. M. (2013). The Effect Of Increased Audıt Dısclosure On Investors'perceptıons Of Management, Audıtors, And Fınancıal Reportıng: An Experımental Investıgatıon.
  • Gimbar, C., Hansen, B. ve Ozlanski, M. (2016). Early Evidence On The Effects Of Critical Audit Matters On Auditor Liability. Current Issues In Auditing, 10(1), 23-33.
  • Gimbar, C., Hansen, B. ve Ozlanski, M. (2016). The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability. The Accounting Review, 91(6), 1629-1646.
  • Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate data analysis. Englewood Cliff. New Jersey, USA, 5(3), 207-2019.
  • Kachelmeier, S., Rimkus, D., Schmidt , J. ve Valentine, K. (2018). The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty.
  • Kachelmeier, S., Schmidt, J. ve Valentine, K. (2014). The Disclaimer Effect of Disclosing Critical Audit Matters in the Auditor’s Report.
  • Kipp, P. (2017). The Effect of Expanded Audit Report Disclosures on Users’ Confidence in the Audit and the Financial Statements.
  • Köhler, A., Ratzinger-Sakel, N. V. ve Theis, J. (2016). The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from
  • Investment Professionals and Non-professional Investors. Available at SSRN 2838162.Li, H. (2017). The Benefit Of Adding Key Audit Matters To The Auditing Report. Advances in Economics, Business and Management Research, 49, 21-24.
There are 15 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Araştırma Makaleleri
Authors

Merve Acar 0000-0001-5312-7935

Hüseyin Temiz 0000-0003-0735-8884

Şevket Durmaz 0000-0001-7488-7132

Publication Date February 3, 2020
Published in Issue Year 2020Volume: 3 Issue: 1

Cite

APA Acar, M., Temiz, H., & Durmaz, Ş. (2020). KİLİT DENETİM KONULARININ DENETİM RAPORLARININ BİLGİLENDİRİCİLİĞİ VE GÜVENİLİRLİĞİ ÜZERİNDEKİ ETKİSİ: PROFESYONEL OLMAYAN YATIRIMCILAR ÜZERİNE BİR ARAŞTIRMA. Ida Academia Muhasebe Ve Maliye Dergisi, 3(1), 20-41.

Gönderim-Kabul Süresi (Ortalama): 42,04 gün (6 hafta)

Makale Kabul Oranı: 0,59

Makale İndirme Sayısı (2018-2020): 18.042