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Denetimde Beklenti Boşluğu

Year 2017, Issue: 105, 41 - 68, 01.06.2017

Abstract

Yapılan işlemlerin yerindeliğini ve verimliliğini belirlemenin yollarından biri de denetimdir. Denetimin bu işlevinin üçüncü kişilere yansımasıysa denetim raporları aracılığıyla olmaktadır. Denetim raporlarının en büyük kullanıcısı, başta kamu sektörü olmak üzere, yöneticilerden çalışanlara, adli mercilerden pay sahiplerine kadar geniş bir toplum kesimidir. Toplumun büyük bir kesimini ilgilendiren denetim raporlarının ihtiyaçlara ve beklentilere cevap verebilme kabiliyeti ise teoride beklenti boşluğu olarak ifade edilmektedir. Bu çalışmada da denetimde beklenti boşluğu kavramsal olarak ele alınacak ve beklenti boşluğunun oluşmasına neden olan etkenler üzerinde durulacaktır. Daha sonraki aşamada ise denetimde beklenti boşluğunu azaltıcı önlemlere yer verilecektir

References

  • Adeyemi, S. Babatunde ve Olayinka, M. Uadiale (2011), “An Empirical Investigation of the Audit Expectation Gap in Nigeria”, African Journal of Business Management, Volume 5, No 19, s. 7964-7971.
  • AICPA (1978), The Commission on Auditors’ Responsibilities: Report, Conclusions and Recommendations, An Indipendent Commission Established by the American Institue of Certified Public Accountants, New York.
  • Altıntaş, N. Nergis (2011), Bağımsız Denetim ve Vergi Denetimi Dışındaki Güvence Hizmetleri, 1. Baskı, Türkmen Kitabevi, İstanbul.
  • Altuğ, Figen (2000), Mali Denetim, 2. Baskı, Ezgi Kitabevi, Bursa.
  • Arens, Alvin A. ve James, K. Loebbecke (1997), Auditing, An Integrated Approach, 7. Edition, Prentice-Hall Inc, New Jersey.
  • Bankalarda Bağımsız Denetim Gerçekleştirecek Kuruluşların Yetkilendirilmesi ve Faaliyetleri Hakkında Yönetmelik, 01.11.2006 tarih ve 26333 sayılı Resmi Gazete.
  • Baron, C. David, Douglas, A. Johnson, Gerald, D. Seafoss ve Charles, H. Smith (1977), Uncovering Corporate Irregularities: Are We Closing the Expectation Gap?, Journal of Accountancy, Volume 144, No 4, s. 56-66.
  • Best, J. Peter, Sherrena, Buckby ve Clarice, Tan (2001), Evidence of the Audit Expectation Gap in Singapore, Managerial Auditing Journal, Volume 16, No 3, s. 134-144.
  • Boyd, T. David, Sanithia, C. Boyd ve William L. (2001), The Audit Report: A Misunderstanding Gap Between Users and Preparers, The National Public Accountant, Volume 45, No 10, s. 56-60.
  • Bozkurt, Nejat (2000), Muhasebe Denetimi, 3. Baskı, Alfa Aktüel Kitabevi, Bursa.
  • Campbell, R. David ve Alfred R. Michenzi (1987), Revising the Audit Report: A Response to the Expectation Gap, The CPA Journal, Volume 57, No 4, s. 34-39.
  • CICA (1988), Report of the Commision to Study the Public’s Expectations of Audits, CICA, Toronto.
  • Colbert, L. Janet ve John, S. Jahera (1988), The Role of the Audit and Agency Theory, The Journal of Applied Business Research, Volume 4, No 2, s. 7-12.
  • Davis, M. Shawn ve Dana, Hollie (2008), The Impact of Nonaudit Service Fee Levels on Investors’ Perception of Auditor Independence, Behavioral Research in Accounting, Volume 20, No 1, s. 31-44.
  • Defond, L. Mark; K. Raghunandan ve K. R. Subramanyam (2002), Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions, Journal of Accounting Research, Volume 40, No 4, s. 1247-1274.
  • Epstein, J. Marc ve Marshall A. Geiger (1994), Investor Views of Audit Assurance: Recent Evidence of The Expectation Gap. What Do Investors Expect From an Audit?, Journal of Accountancy, Volume 177, No 1, s. 60-66.
  • Erdoğan, Murat (2002), Muhasebe, Denetim ve Bağımsız Denetimin Gerekliliği, Doğuş Üniversitesi Dergisi, Cilt 3, Sayı 1, s. 51-63.
  • Erdoğan, Sedat (2013), Denetim Beklenti Boşluğu ve Türkiye’de Denetim Beklenti Boşluğu Varlığının İncelenmesi, Yayımlanmamış Doktora Tezi, Bülent Ecevit Üniversitesi, Sosyal Bilimler Enstitüsü, Zonguldak.
  • Gold, Anna, Friederike, Lindscheid, Christiane, Pott ve Christoph, Watrin (2013), The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany, 19th Annual Midyear Auditing Section Conference, 19 January 2013, New Orleans USA.
  • Guy, Dan M. ve Jerry, D. Sullivan (1988), The Expectation Gap Auditing Standards, Journal of Accountancy, Volume 165, No 4, s. 36-46.
  • Heang, T. Lee ve Ali, M. Azham (2008a), The Audit Expectation Gap: A Review of the Contributing Factors, Journal of Modern Accounting and Auditing, Volume 4, No 8, s. 29-37.
  • Heang, T. Lee ve Ali, M. Azham (2008b), The Evolution of Auditing: An Analysis of the Historical Development, Journal of Modern Accounting and Auditing, Volume 4, No 12, s. 1-8.
  • Heang, T. Lee; Ali, M. Azham ve J. D. Gloeck (2009), The Audit Expectation Gap in Malaysia: An Investigation into Its Causes and Remedies, Southern African Journal of Accountability and Auditing Research, Volume 9, No 1, s. 57-88.
  • Hooks, Karen L. (2011), Auditing and Assurance Services Understanding the Integrated Audit, 1. Edition, John Wiley & Sons, Inc, New Jersey.
  • Humphrey, Christopher, Peter, Moizer ve Stuart, Turley (1993), The Audit Expectations Gap in Britain: An Empirical Investigation, Accounting & Business Research, Volume 23, No 91A, s. 395-411.
  • Islam, Mahbubul (2013), Auditing in the 21 st Century: Has Self-Regulation Failed?, Journal of Modern Accounting and Auditing, Volume 9, No 8, s. 1059-1069.
  • Jackson, B. Andrew, Micheal, Moldrich ve Peter, Roebuck (2008), Mandatory Audit Firm Rotation and Audit Quality, Managerial Auditing Journal, Volume 25, No 5, s. 420-437.
  • Kaval, Hasan (2005), Muhasebe Denetimi, Uluslararası Finansal Raporlama Standartları Uygulama Örnekleriyle, 2. Baskı, Gazi Kitabevi, Ankara.
  • Kell, Walter G., William, C. Boynton ve Richard E. Ziegler (1989), Modern Auditing, 4. Edition, John Wiley & Sons Inc, New Jersey.
  • Kepekçi, Celal (2011), Bağımsız Denetim, 5. Baskı, Avcıoğlu Basım Yayın, İstanbul.
  • Kimberly, E. Frank., Jordan, D. Lowe ve James K. Smith (2001), The Expectation Gap: Perceptual Differences Between Auditors, Jurors and Students, Managerial Auditing Journal, Volume 16, No 3, s. 145-149.
  • Liggio, D. Carl (1974), The Expectation Gap: The Accountants Waterloo, Journal of Contemporary Business, Volume 3, No 3, s. 27-44.
  • Low, Kin-Yew (2004), The Effect of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions, The Accounting Review, Volume 79, No 1, s. 201-219.
  • Lowensohn, Suzanne, Laurence, E. Johnson, Randal, J. Elder ve Stephen, P. Davies (2007), Auditor Specialization, Perceived Audit Quality and Audit Fees in the Local Government Audit Market, Journal of Accounting and Public Policy, Volume 26, No 6, s. 705-732.
  • Madsen, Pierre (2013), Commercial Loan Officers and the Audit Expectatiton Gap, Unpublished Master Thesis, Uppsala Universitet, Department of Business Studies.
  • Marra, L. Michele ve William J. Rading (1987), Audit, Compilation or Review: Closing the Expectation Gap, The Natioanl Public Accountant, Volume 32, No 4, s. 30-32.
  • Mengi, T. Banu (2013), Bağımsız Denetimin Vekâlet Teorisindeki Yeri, World of Accounting Science, Volume 15, No 1, s. 97-108.
  • Messier, Jr. William., Steven, M. Glover ve Douglas, F. Prawitt (2012), Auditing and Assurance Services, A Systematic Approach, 8. Edition, McGraw-Hill Irwin, New York.
  • Monroe, S. Garry ve David, R. Woodliff (1994), An Empirical Investigation of the Audit Expectation Gap: Australian Evidence, Accounting & Finance, Volume 34, No 1, s. 47-74.
  • Monroe, S. Garry ve David, R. Woodliff (1993), The Effect of Education on the Audit Expectation Gap, Accounting and Finance, Volume 33, Issue 1, s. 61-78.
  • Moore, A. Don., Philip, E. Tetlock., Lloyd, Tanlu ve Max, H. Bazerman (2003), Conflicts of Interest and the Case of Auditor Independence: Moral Seduction and Strategic Issue, American Accounting Association, Working Paper 01- 115, Rev.
  • Oliverio, E. Mary ve Bernard, H. Newman (2002), Use of Audit Firm for Non- Audit Services: Is Independence Impaired?, Faculty Working Papers, Lubin School of Business.
  • Onulaka, N. Paul (2015), Self-Regulatory Policy of Accounting and Auditing Profession and Its Effect on Audit Expectation Gap in Nigeria, International Journal of Accounting and Financial Reporting, Volume 5, No: 2, s. 98- 121.
  • Porter, A. Brenda (1993), An Empirical Study of the Audit Expectation-Performance Gap, Accounting and Business Research, Winter 1993, Volume 24, No 93, s. 49-68.
  • Quick, Reiner ve Bent, Warming-Rasmussen (2015), An Experimental Analysis of the Effects of Non-Audit Services on Auditor Independence in Appearence in the European Union: Evidence from Germany, Journal of International Financial Management & Accounting, Volume 26, No 2, s. 150-187.
  • Taylor, E. Shannon (1989), Minimizing Risks: Closing the Expectation Gap”, The National Public Accountant, Volume 34, No 6, s. 28-31.
  • Teoh, Y. Hai ve Lim, C. Chui (1996), An Empirical Study of the Effects of Audit Committees, Disclosure of Nonaudit Fees, and Other Issues on audit Independence: Malaysian Evidence, Journal of International Accounting and Taxation, Volume 5, No 2, s. 231-248.
  • Uzay, Şaban (2004), Türkiye’de Denetçi Bağımsızlığı, MÖDAV, The 1st Annual International Accounting Conference, İstanbul, 3-5 November, s. 435-485.
  • Wang, S. Wen ve David, Hay (2013), Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services, Accounting and Management Information Systems, Volume 12, No 2, s. 235-262.
  • Zikmund, E. Paul (2008), Reducing the Expectatiton Gap, The CPA Journal, Volume 78, No: 6, s. 20-25.
  • 6102 sayılı Türk Ticaret Kanunu.

EXPECTATION GAP IN AUDIT

Year 2017, Issue: 105, 41 - 68, 01.06.2017

Abstract

One of the ways to determine the conformability and productivity of operations is auditing. This function of auditing reflects to third parties through audit reports. The biggest user of audit reports, particularly in the public sector, is a wide category of community from managers to employees, from judicial authorities to shareholders. In theory, the ability of audit reports, which concern a major part of society, to respond to the needs and expectations is expressed as the expectation gap. In this study, the expectation gap in audit will be addressed conceptually and the factors causing the formation of expectation gap are emphasized. In the later stage, the measures to reduce the expectation gap in auditing will mentioned

References

  • Adeyemi, S. Babatunde ve Olayinka, M. Uadiale (2011), “An Empirical Investigation of the Audit Expectation Gap in Nigeria”, African Journal of Business Management, Volume 5, No 19, s. 7964-7971.
  • AICPA (1978), The Commission on Auditors’ Responsibilities: Report, Conclusions and Recommendations, An Indipendent Commission Established by the American Institue of Certified Public Accountants, New York.
  • Altıntaş, N. Nergis (2011), Bağımsız Denetim ve Vergi Denetimi Dışındaki Güvence Hizmetleri, 1. Baskı, Türkmen Kitabevi, İstanbul.
  • Altuğ, Figen (2000), Mali Denetim, 2. Baskı, Ezgi Kitabevi, Bursa.
  • Arens, Alvin A. ve James, K. Loebbecke (1997), Auditing, An Integrated Approach, 7. Edition, Prentice-Hall Inc, New Jersey.
  • Bankalarda Bağımsız Denetim Gerçekleştirecek Kuruluşların Yetkilendirilmesi ve Faaliyetleri Hakkında Yönetmelik, 01.11.2006 tarih ve 26333 sayılı Resmi Gazete.
  • Baron, C. David, Douglas, A. Johnson, Gerald, D. Seafoss ve Charles, H. Smith (1977), Uncovering Corporate Irregularities: Are We Closing the Expectation Gap?, Journal of Accountancy, Volume 144, No 4, s. 56-66.
  • Best, J. Peter, Sherrena, Buckby ve Clarice, Tan (2001), Evidence of the Audit Expectation Gap in Singapore, Managerial Auditing Journal, Volume 16, No 3, s. 134-144.
  • Boyd, T. David, Sanithia, C. Boyd ve William L. (2001), The Audit Report: A Misunderstanding Gap Between Users and Preparers, The National Public Accountant, Volume 45, No 10, s. 56-60.
  • Bozkurt, Nejat (2000), Muhasebe Denetimi, 3. Baskı, Alfa Aktüel Kitabevi, Bursa.
  • Campbell, R. David ve Alfred R. Michenzi (1987), Revising the Audit Report: A Response to the Expectation Gap, The CPA Journal, Volume 57, No 4, s. 34-39.
  • CICA (1988), Report of the Commision to Study the Public’s Expectations of Audits, CICA, Toronto.
  • Colbert, L. Janet ve John, S. Jahera (1988), The Role of the Audit and Agency Theory, The Journal of Applied Business Research, Volume 4, No 2, s. 7-12.
  • Davis, M. Shawn ve Dana, Hollie (2008), The Impact of Nonaudit Service Fee Levels on Investors’ Perception of Auditor Independence, Behavioral Research in Accounting, Volume 20, No 1, s. 31-44.
  • Defond, L. Mark; K. Raghunandan ve K. R. Subramanyam (2002), Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions, Journal of Accounting Research, Volume 40, No 4, s. 1247-1274.
  • Epstein, J. Marc ve Marshall A. Geiger (1994), Investor Views of Audit Assurance: Recent Evidence of The Expectation Gap. What Do Investors Expect From an Audit?, Journal of Accountancy, Volume 177, No 1, s. 60-66.
  • Erdoğan, Murat (2002), Muhasebe, Denetim ve Bağımsız Denetimin Gerekliliği, Doğuş Üniversitesi Dergisi, Cilt 3, Sayı 1, s. 51-63.
  • Erdoğan, Sedat (2013), Denetim Beklenti Boşluğu ve Türkiye’de Denetim Beklenti Boşluğu Varlığının İncelenmesi, Yayımlanmamış Doktora Tezi, Bülent Ecevit Üniversitesi, Sosyal Bilimler Enstitüsü, Zonguldak.
  • Gold, Anna, Friederike, Lindscheid, Christiane, Pott ve Christoph, Watrin (2013), The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany, 19th Annual Midyear Auditing Section Conference, 19 January 2013, New Orleans USA.
  • Guy, Dan M. ve Jerry, D. Sullivan (1988), The Expectation Gap Auditing Standards, Journal of Accountancy, Volume 165, No 4, s. 36-46.
  • Heang, T. Lee ve Ali, M. Azham (2008a), The Audit Expectation Gap: A Review of the Contributing Factors, Journal of Modern Accounting and Auditing, Volume 4, No 8, s. 29-37.
  • Heang, T. Lee ve Ali, M. Azham (2008b), The Evolution of Auditing: An Analysis of the Historical Development, Journal of Modern Accounting and Auditing, Volume 4, No 12, s. 1-8.
  • Heang, T. Lee; Ali, M. Azham ve J. D. Gloeck (2009), The Audit Expectation Gap in Malaysia: An Investigation into Its Causes and Remedies, Southern African Journal of Accountability and Auditing Research, Volume 9, No 1, s. 57-88.
  • Hooks, Karen L. (2011), Auditing and Assurance Services Understanding the Integrated Audit, 1. Edition, John Wiley & Sons, Inc, New Jersey.
  • Humphrey, Christopher, Peter, Moizer ve Stuart, Turley (1993), The Audit Expectations Gap in Britain: An Empirical Investigation, Accounting & Business Research, Volume 23, No 91A, s. 395-411.
  • Islam, Mahbubul (2013), Auditing in the 21 st Century: Has Self-Regulation Failed?, Journal of Modern Accounting and Auditing, Volume 9, No 8, s. 1059-1069.
  • Jackson, B. Andrew, Micheal, Moldrich ve Peter, Roebuck (2008), Mandatory Audit Firm Rotation and Audit Quality, Managerial Auditing Journal, Volume 25, No 5, s. 420-437.
  • Kaval, Hasan (2005), Muhasebe Denetimi, Uluslararası Finansal Raporlama Standartları Uygulama Örnekleriyle, 2. Baskı, Gazi Kitabevi, Ankara.
  • Kell, Walter G., William, C. Boynton ve Richard E. Ziegler (1989), Modern Auditing, 4. Edition, John Wiley & Sons Inc, New Jersey.
  • Kepekçi, Celal (2011), Bağımsız Denetim, 5. Baskı, Avcıoğlu Basım Yayın, İstanbul.
  • Kimberly, E. Frank., Jordan, D. Lowe ve James K. Smith (2001), The Expectation Gap: Perceptual Differences Between Auditors, Jurors and Students, Managerial Auditing Journal, Volume 16, No 3, s. 145-149.
  • Liggio, D. Carl (1974), The Expectation Gap: The Accountants Waterloo, Journal of Contemporary Business, Volume 3, No 3, s. 27-44.
  • Low, Kin-Yew (2004), The Effect of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions, The Accounting Review, Volume 79, No 1, s. 201-219.
  • Lowensohn, Suzanne, Laurence, E. Johnson, Randal, J. Elder ve Stephen, P. Davies (2007), Auditor Specialization, Perceived Audit Quality and Audit Fees in the Local Government Audit Market, Journal of Accounting and Public Policy, Volume 26, No 6, s. 705-732.
  • Madsen, Pierre (2013), Commercial Loan Officers and the Audit Expectatiton Gap, Unpublished Master Thesis, Uppsala Universitet, Department of Business Studies.
  • Marra, L. Michele ve William J. Rading (1987), Audit, Compilation or Review: Closing the Expectation Gap, The Natioanl Public Accountant, Volume 32, No 4, s. 30-32.
  • Mengi, T. Banu (2013), Bağımsız Denetimin Vekâlet Teorisindeki Yeri, World of Accounting Science, Volume 15, No 1, s. 97-108.
  • Messier, Jr. William., Steven, M. Glover ve Douglas, F. Prawitt (2012), Auditing and Assurance Services, A Systematic Approach, 8. Edition, McGraw-Hill Irwin, New York.
  • Monroe, S. Garry ve David, R. Woodliff (1994), An Empirical Investigation of the Audit Expectation Gap: Australian Evidence, Accounting & Finance, Volume 34, No 1, s. 47-74.
  • Monroe, S. Garry ve David, R. Woodliff (1993), The Effect of Education on the Audit Expectation Gap, Accounting and Finance, Volume 33, Issue 1, s. 61-78.
  • Moore, A. Don., Philip, E. Tetlock., Lloyd, Tanlu ve Max, H. Bazerman (2003), Conflicts of Interest and the Case of Auditor Independence: Moral Seduction and Strategic Issue, American Accounting Association, Working Paper 01- 115, Rev.
  • Oliverio, E. Mary ve Bernard, H. Newman (2002), Use of Audit Firm for Non- Audit Services: Is Independence Impaired?, Faculty Working Papers, Lubin School of Business.
  • Onulaka, N. Paul (2015), Self-Regulatory Policy of Accounting and Auditing Profession and Its Effect on Audit Expectation Gap in Nigeria, International Journal of Accounting and Financial Reporting, Volume 5, No: 2, s. 98- 121.
  • Porter, A. Brenda (1993), An Empirical Study of the Audit Expectation-Performance Gap, Accounting and Business Research, Winter 1993, Volume 24, No 93, s. 49-68.
  • Quick, Reiner ve Bent, Warming-Rasmussen (2015), An Experimental Analysis of the Effects of Non-Audit Services on Auditor Independence in Appearence in the European Union: Evidence from Germany, Journal of International Financial Management & Accounting, Volume 26, No 2, s. 150-187.
  • Taylor, E. Shannon (1989), Minimizing Risks: Closing the Expectation Gap”, The National Public Accountant, Volume 34, No 6, s. 28-31.
  • Teoh, Y. Hai ve Lim, C. Chui (1996), An Empirical Study of the Effects of Audit Committees, Disclosure of Nonaudit Fees, and Other Issues on audit Independence: Malaysian Evidence, Journal of International Accounting and Taxation, Volume 5, No 2, s. 231-248.
  • Uzay, Şaban (2004), Türkiye’de Denetçi Bağımsızlığı, MÖDAV, The 1st Annual International Accounting Conference, İstanbul, 3-5 November, s. 435-485.
  • Wang, S. Wen ve David, Hay (2013), Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services, Accounting and Management Information Systems, Volume 12, No 2, s. 235-262.
  • Zikmund, E. Paul (2008), Reducing the Expectatiton Gap, The CPA Journal, Volume 78, No: 6, s. 20-25.
  • 6102 sayılı Türk Ticaret Kanunu.
There are 51 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Ekrem Yıldız This is me

Erdem Bulut

Publication Date June 1, 2017
Published in Issue Year 2017 Issue: 105

Cite

APA Yıldız, E., & Bulut, E. (2017). Denetimde Beklenti Boşluğu. Sayıştay Dergisi(105), 41-68.