Araştırma Makalesi
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FİRMA PERFORMANSININ DENETİM KOMİTESİ TİTİZLİĞİNE ETKİSİ

Yıl 2023, Cilt: 25 Sayı: 1, 135 - 146, 02.06.2023

İsmail Bekci Eda Köse Esra Aksoy

https://doi.org/10.26468/trakyasobed.1222654

Öz

Bu araştırmanın amacı, firma performansının denetim komitesi titizliği üzerindeki etkisini saptamaktır. Araştırmada, denetim komitesi toplantı sıklığının firma yaşı ile ilişkisine odaklanılacaktır. Bu doğrultuda, araştırmada 2010-2021 dönemleri arasında BİST’te mali sektörde faaliyet gösteren 12 bankanın verileri incelenmiştir. Çalışmada kullanılan değişkenler, “yıl içinde yapılan denetim komitesinin toplantı sayısı” bağımlı değişken, “şirketin kuruluşundan bu yana geçen yıl sayısı”, “toplam varlıkların logaritması”, “borcun aktiflere oranı” , “özkaynak karlılığı” ve aktif karlılığı ise bağımsız değişkenlerdir. Firma yaşının, denetim komitesi toplantı sıklığı üzerindeki etkisini ele almak için, panel veri analizi kullanılmıştır. Elde edilen verilerle regresyon modeli kurulmuştur. Kurulan model Satata programı ile analiz edilmiştir. Analizden elde edilen bulgular, %1 anlamlılık düzeyinde firma yaşının denetim komite toplantı sıklığı üzerinde pozitif ve istatistiksel olarak anlamlı bir etkisinin olduğu yönündedir. Diğer bağımsız değişkenlerin ise bağımlı değişken üzerinde istatistiksel olarak anlamlı bir etkisi bulunamamıştır. Sonuç olarak yapılan bu çalışma, firmaların denetim komitesi titizliğinin, piyasadaki tecrübesi ve aktif faaliyet süreci ile yakından ilişkili olduğunu göstermektedir.

Anahtar Kelimeler

Denetim Komitesi Firma Tecrübesi Panel Veri Analizi Audit Committee Firm Experience Panel Data Analysis.

Kaynakça

  • Abbott, L. J., Park, Y. & Parker, S. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance. 26(11), 55-67.
  • Abbott, L. J., Parker, S. & Peter, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice and Theory. 23(1), 69-87.
  • Abdullah, M. D. F., Ardiansah, M. N. & Hamidah, N. (2017). The effect of company size, company age, public ownership and audit quality on internet financial reporting. Sriwijaya International Journal of Dynamic Economics and Business. 1(2), 153-166.
  • Abernathy, J. L., Beyer, B., Masli, A. & Stefaniak, C. M. (2015). How the source of audit committee accounting expertise influences financial reporting timeliness. Current Issues in Auditing. 9(1), 1-9. https://doi.org/10.2308/ciia-51030
  • Ainuddin, R. & N. Abdullah. (2001). Board characteristics and corporate governance of public listed companies in Malaysia: Working paper, Universiti Kebangsaan Malaysia, Bangi.
  • Al Farooque, O., Buachoom, W. & Sun, L. (2019). Board, audit committee, ownership and financial performance-emerging trends from Thailand. Pacific Accounting Review. 32(1), 54-81. https://doi.org/10.1108/PAR10-2018-0079
  • Aljaaidi, K. S. & Bagais, O. A. (2021). The effect of company performance on audit committee diligence: The case of manufacturing companies in Saudi Arabia. Accounting. 7, 391-394.
  • Allegrini, M. & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management and Governance. 17(1), 187–216.
  • Al-Matari, Y. A., Al-Swidi, A. K., Fadzil, F. H. B., Fadzil, H. & Al-Matari, E. M. (2012). Board of directors, audit committee characteristics and the performance of Saudi Arabia listed companies. International Review of Management and Marketing. 2(4), 241.
  • Al-Matari, Y. A. A. T. (2013). Board of directors, audit committee characteristics and the performance of public listed companies in Saudi Arabia, Universiti Utara Malaysia.
  • Al-Musali, M. A., Qeshta, M. H., Al-Attafi, M. A. & Al-Ebel, A. M. (2019). Ownership structure and audit committee effectiveness: evidence from top GCC capitalized firms. International Journal of Islamic and Middle Eastern Finance and Management. 12(3), 407-425. https://doi.org/10.1108/IMEFM-03-2018-0102
  • Al-Okaily, J. & Naueihed, S. (2019). Audit committee effectiveness and family firms: impact on performance. Management Decision. 58(6), 1021-1034.
  • Archambeault, D. & DeZoort, F. T. (2001). Auditor opinion shopping and the audit committee: an analysis of suspicious auditor Switches. International Journal of Auditing. 5, 33-52.
  • Bédard, J., Chtourou, S. M. & Courteau, L. (2004). The Effect of Audit Committee Expertise, Independence, and Activity of Aggressive Earnings Management. Auditing: A Journal of Practice and Theory. 23(2), 13-35.
  • Bhatt, R. R. & Bhattacharya, S. (2017). Family firms, board structure and firm performance: evidence from top Indian firms. International Journal of Law and Management. 59(5), 699-717.
  • Carcello, J. V., Hermanson, D. R. & Neal, T. L. (2002). Disclosures in audit committee charters and reports. Accounting Horizons. 291–304.
  • Darko, J., Aribi, Z.A. & Uzonwanne, G.C. (2016). Corporate governance: the impact of director and board structure, ownership structure and corporate control on the performance of listed companies on the Ghana stock exchange. Corporate Governance.
  • Dellaportas, S., Leung, P., Cooper, B. J., Rochmah Ika, S. & Mohd Ghazali, N. A. (2012). Audit committee effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journalç 27(4), 403-424. https://doi.org/10.1108/02686901211217996
  • DeZoort, F. T., Hermanson, D. R., Archambeault, D. S. & Reed, S. A. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature. Journal of Accounting Literature. 21, 38–75.
  • Eom, T.H., Lee, S.H. & Xu, H. (2008). Introduction to Panel Data Analysis: Concepts and Practices, in Handbook of Research Methods in Public Administration (G.J. Miller, & K. Yang, Eds.) (2nd ed.). CRC Press. https://doi.org/10.1201/9781420013276
  • Geroski, P. A. (1995). Market structure, corporate performance, and innovative activity. OUP Catalogue. Gregory, B. T., Rutherford, M. W., Oswald, S. & Gardiner, L. (2005). An empirical investigation of the growth cycle theory of small firm financing. Journal of Small Business Management. 43(4), 382-392.
  • Herdjiono, I. & Sari, I. M. (2017). The effect of corporate governance on the performance of a company. some empirical findings from Indonesia. Journal of Management and Business Administration. 25(1), 33-52.
  • Kallamu, B. S. & N. Saat, A. M. (2015). Audit committee attributes and firm performance: evidence from Malaysian finance companies. Asian Review of Accounting. 23(3), 206-231. https://doi.org/10.1108/ARA-11-2013-0076
  • Kamaludin, K., Ibrahim, I. & Sundarasen, S. (2020). Moderating effects of family business on audit committee diligence and firm performance: a middle eastern perspective. International Journal of Economics and Management. 14(2), 173-188.
  • Li, J., Mangena, M. & Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review. 44, 98-110
  • Menon, K. & Williams, J. O. (1994). The use of audit committees for monitoring. Journal of Accounting and Public Policy. 13(2), 121-139.
  • Naiker, V. & Sharma, D.S. (2009). Former audit partners on the audit committee and ınternal control deficiencies. The Accounting Review. 84(2), 559-587.
  • Palaniappan, G. (2017). Determinants of corporate financial performance relating to board characteristics of corporate governance in Indian manufacturing industry. European Journal of Management and Business Economics. 26(1).
  • Sultana, N., Singh, H. & Van der Zahn, J. L. W. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing. 19, 72–87.
  • Umoren, A. O. & Asogwa, I. E. (2013). Internet financial reporting and company characteristics: a case of quoted companies in Nigeria. Research Journal of Finance and Accounting. 4(12), 72-80.
  • Topaloğlu, E. E., (2018). Bankalarda finansal kırılganlığı etkileyen faktörlerin panel veri analizi ile belirlenmesi. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 13(1), 15-38.
  • Yerdelen Tatoğlu, F. Y. (2020). Panel veri ekonometrisi, 5. Baskı. Beta Yayınevi.
  • Zabri, S. M., Ahmad, K. & Wah, K. K. (2016). Corporate Governance Practices and Firm Performance: Evidence from Top 100 Public Listed Companies in Malaysia. Procedia Economics and Finance. 35, 287-296. https://doi.org/10.1016/S2212-5671(16)00036-8
  • Zhang,Y., Zhou, J. & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy. 26(3), 300-327.

THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE

Yıl 2023, Cilt: 25 Sayı: 1, 135 - 146, 02.06.2023

İsmail Bekci Eda Köse Esra Aksoy

https://doi.org/10.26468/trakyasobed.1222654

Öz

The aim of this research study is to determine the effect of firm performance on audit committee diligence. The research concentrates on the relationship between audit committee meeting frequency and firm age. In this regard, the data of 12 banks operating in the financial sector in the BIST over the period 2010-2021 are examined in the research study. The variables such as “the number of years since the establishment of the company”, “logarithm of total assets”, “debt to assets ratio”, “return on equity” and “return on assets” are used as independent variables; whereas “the number of audit committee meetings held during the year” is used as the dependent variable. Panel data analysis is conducted to consider the effect of firm age on audit committee meeting frequency. A regression model, which is established with the obtained data, is analyzed with the help of STATA software. The findings obtained from the analysis indicate that the firm age has a positive and statistically significant effect on the audit committee meeting frequency at the 1% significance level. The other independent variables have no statistically significant effect on the dependent variable. Consequently, this study indicates that the firm’s audit committee diligence is closely associated with its market experience and active operating process.

Anahtar Kelimeler

Audit Committee Firm Experience Panel Data Analysis.

Kaynakça

  • Abbott, L. J., Park, Y. & Parker, S. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance. 26(11), 55-67.
  • Abbott, L. J., Parker, S. & Peter, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice and Theory. 23(1), 69-87.
  • Abdullah, M. D. F., Ardiansah, M. N. & Hamidah, N. (2017). The effect of company size, company age, public ownership and audit quality on internet financial reporting. Sriwijaya International Journal of Dynamic Economics and Business. 1(2), 153-166.
  • Abernathy, J. L., Beyer, B., Masli, A. & Stefaniak, C. M. (2015). How the source of audit committee accounting expertise influences financial reporting timeliness. Current Issues in Auditing. 9(1), 1-9. https://doi.org/10.2308/ciia-51030
  • Ainuddin, R. & N. Abdullah. (2001). Board characteristics and corporate governance of public listed companies in Malaysia: Working paper, Universiti Kebangsaan Malaysia, Bangi.
  • Al Farooque, O., Buachoom, W. & Sun, L. (2019). Board, audit committee, ownership and financial performance-emerging trends from Thailand. Pacific Accounting Review. 32(1), 54-81. https://doi.org/10.1108/PAR10-2018-0079
  • Aljaaidi, K. S. & Bagais, O. A. (2021). The effect of company performance on audit committee diligence: The case of manufacturing companies in Saudi Arabia. Accounting. 7, 391-394.
  • Allegrini, M. & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management and Governance. 17(1), 187–216.
  • Al-Matari, Y. A., Al-Swidi, A. K., Fadzil, F. H. B., Fadzil, H. & Al-Matari, E. M. (2012). Board of directors, audit committee characteristics and the performance of Saudi Arabia listed companies. International Review of Management and Marketing. 2(4), 241.
  • Al-Matari, Y. A. A. T. (2013). Board of directors, audit committee characteristics and the performance of public listed companies in Saudi Arabia, Universiti Utara Malaysia.
  • Al-Musali, M. A., Qeshta, M. H., Al-Attafi, M. A. & Al-Ebel, A. M. (2019). Ownership structure and audit committee effectiveness: evidence from top GCC capitalized firms. International Journal of Islamic and Middle Eastern Finance and Management. 12(3), 407-425. https://doi.org/10.1108/IMEFM-03-2018-0102
  • Al-Okaily, J. & Naueihed, S. (2019). Audit committee effectiveness and family firms: impact on performance. Management Decision. 58(6), 1021-1034.
  • Archambeault, D. & DeZoort, F. T. (2001). Auditor opinion shopping and the audit committee: an analysis of suspicious auditor Switches. International Journal of Auditing. 5, 33-52.
  • Bédard, J., Chtourou, S. M. & Courteau, L. (2004). The Effect of Audit Committee Expertise, Independence, and Activity of Aggressive Earnings Management. Auditing: A Journal of Practice and Theory. 23(2), 13-35.
  • Bhatt, R. R. & Bhattacharya, S. (2017). Family firms, board structure and firm performance: evidence from top Indian firms. International Journal of Law and Management. 59(5), 699-717.
  • Carcello, J. V., Hermanson, D. R. & Neal, T. L. (2002). Disclosures in audit committee charters and reports. Accounting Horizons. 291–304.
  • Darko, J., Aribi, Z.A. & Uzonwanne, G.C. (2016). Corporate governance: the impact of director and board structure, ownership structure and corporate control on the performance of listed companies on the Ghana stock exchange. Corporate Governance.
  • Dellaportas, S., Leung, P., Cooper, B. J., Rochmah Ika, S. & Mohd Ghazali, N. A. (2012). Audit committee effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journalç 27(4), 403-424. https://doi.org/10.1108/02686901211217996
  • DeZoort, F. T., Hermanson, D. R., Archambeault, D. S. & Reed, S. A. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature. Journal of Accounting Literature. 21, 38–75.
  • Eom, T.H., Lee, S.H. & Xu, H. (2008). Introduction to Panel Data Analysis: Concepts and Practices, in Handbook of Research Methods in Public Administration (G.J. Miller, & K. Yang, Eds.) (2nd ed.). CRC Press. https://doi.org/10.1201/9781420013276
  • Geroski, P. A. (1995). Market structure, corporate performance, and innovative activity. OUP Catalogue. Gregory, B. T., Rutherford, M. W., Oswald, S. & Gardiner, L. (2005). An empirical investigation of the growth cycle theory of small firm financing. Journal of Small Business Management. 43(4), 382-392.
  • Herdjiono, I. & Sari, I. M. (2017). The effect of corporate governance on the performance of a company. some empirical findings from Indonesia. Journal of Management and Business Administration. 25(1), 33-52.
  • Kallamu, B. S. & N. Saat, A. M. (2015). Audit committee attributes and firm performance: evidence from Malaysian finance companies. Asian Review of Accounting. 23(3), 206-231. https://doi.org/10.1108/ARA-11-2013-0076
  • Kamaludin, K., Ibrahim, I. & Sundarasen, S. (2020). Moderating effects of family business on audit committee diligence and firm performance: a middle eastern perspective. International Journal of Economics and Management. 14(2), 173-188.
  • Li, J., Mangena, M. & Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review. 44, 98-110
  • Menon, K. & Williams, J. O. (1994). The use of audit committees for monitoring. Journal of Accounting and Public Policy. 13(2), 121-139.
  • Naiker, V. & Sharma, D.S. (2009). Former audit partners on the audit committee and ınternal control deficiencies. The Accounting Review. 84(2), 559-587.
  • Palaniappan, G. (2017). Determinants of corporate financial performance relating to board characteristics of corporate governance in Indian manufacturing industry. European Journal of Management and Business Economics. 26(1).
  • Sultana, N., Singh, H. & Van der Zahn, J. L. W. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing. 19, 72–87.
  • Umoren, A. O. & Asogwa, I. E. (2013). Internet financial reporting and company characteristics: a case of quoted companies in Nigeria. Research Journal of Finance and Accounting. 4(12), 72-80.
  • Topaloğlu, E. E., (2018). Bankalarda finansal kırılganlığı etkileyen faktörlerin panel veri analizi ile belirlenmesi. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 13(1), 15-38.
  • Yerdelen Tatoğlu, F. Y. (2020). Panel veri ekonometrisi, 5. Baskı. Beta Yayınevi.
  • Zabri, S. M., Ahmad, K. & Wah, K. K. (2016). Corporate Governance Practices and Firm Performance: Evidence from Top 100 Public Listed Companies in Malaysia. Procedia Economics and Finance. 35, 287-296. https://doi.org/10.1016/S2212-5671(16)00036-8
  • Zhang,Y., Zhou, J. & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy. 26(3), 300-327.

Yıl 2023, Cilt: 25 Sayı: 1, 135 - 146, 02.06.2023

İsmail Bekci Eda Köse Esra Aksoy

https://doi.org/10.26468/trakyasobed.1222654

Öz

Anahtar Kelimeler

Denetim Komitesi Firma Tecrübesi Panel Veri Analizi Audit Committee Firm Experience Panel Data Analysis.

Kaynakça

  • Abbott, L. J., Park, Y. & Parker, S. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance. 26(11), 55-67.
  • Abbott, L. J., Parker, S. & Peter, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice and Theory. 23(1), 69-87.
  • Abdullah, M. D. F., Ardiansah, M. N. & Hamidah, N. (2017). The effect of company size, company age, public ownership and audit quality on internet financial reporting. Sriwijaya International Journal of Dynamic Economics and Business. 1(2), 153-166.
  • Abernathy, J. L., Beyer, B., Masli, A. & Stefaniak, C. M. (2015). How the source of audit committee accounting expertise influences financial reporting timeliness. Current Issues in Auditing. 9(1), 1-9. https://doi.org/10.2308/ciia-51030
  • Ainuddin, R. & N. Abdullah. (2001). Board characteristics and corporate governance of public listed companies in Malaysia: Working paper, Universiti Kebangsaan Malaysia, Bangi.
  • Al Farooque, O., Buachoom, W. & Sun, L. (2019). Board, audit committee, ownership and financial performance-emerging trends from Thailand. Pacific Accounting Review. 32(1), 54-81. https://doi.org/10.1108/PAR10-2018-0079
  • Aljaaidi, K. S. & Bagais, O. A. (2021). The effect of company performance on audit committee diligence: The case of manufacturing companies in Saudi Arabia. Accounting. 7, 391-394.
  • Allegrini, M. & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management and Governance. 17(1), 187–216.
  • Al-Matari, Y. A., Al-Swidi, A. K., Fadzil, F. H. B., Fadzil, H. & Al-Matari, E. M. (2012). Board of directors, audit committee characteristics and the performance of Saudi Arabia listed companies. International Review of Management and Marketing. 2(4), 241.
  • Al-Matari, Y. A. A. T. (2013). Board of directors, audit committee characteristics and the performance of public listed companies in Saudi Arabia, Universiti Utara Malaysia.
  • Al-Musali, M. A., Qeshta, M. H., Al-Attafi, M. A. & Al-Ebel, A. M. (2019). Ownership structure and audit committee effectiveness: evidence from top GCC capitalized firms. International Journal of Islamic and Middle Eastern Finance and Management. 12(3), 407-425. https://doi.org/10.1108/IMEFM-03-2018-0102
  • Al-Okaily, J. & Naueihed, S. (2019). Audit committee effectiveness and family firms: impact on performance. Management Decision. 58(6), 1021-1034.
  • Archambeault, D. & DeZoort, F. T. (2001). Auditor opinion shopping and the audit committee: an analysis of suspicious auditor Switches. International Journal of Auditing. 5, 33-52.
  • Bédard, J., Chtourou, S. M. & Courteau, L. (2004). The Effect of Audit Committee Expertise, Independence, and Activity of Aggressive Earnings Management. Auditing: A Journal of Practice and Theory. 23(2), 13-35.
  • Bhatt, R. R. & Bhattacharya, S. (2017). Family firms, board structure and firm performance: evidence from top Indian firms. International Journal of Law and Management. 59(5), 699-717.
  • Carcello, J. V., Hermanson, D. R. & Neal, T. L. (2002). Disclosures in audit committee charters and reports. Accounting Horizons. 291–304.
  • Darko, J., Aribi, Z.A. & Uzonwanne, G.C. (2016). Corporate governance: the impact of director and board structure, ownership structure and corporate control on the performance of listed companies on the Ghana stock exchange. Corporate Governance.
  • Dellaportas, S., Leung, P., Cooper, B. J., Rochmah Ika, S. & Mohd Ghazali, N. A. (2012). Audit committee effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journalç 27(4), 403-424. https://doi.org/10.1108/02686901211217996
  • DeZoort, F. T., Hermanson, D. R., Archambeault, D. S. & Reed, S. A. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature. Journal of Accounting Literature. 21, 38–75.
  • Eom, T.H., Lee, S.H. & Xu, H. (2008). Introduction to Panel Data Analysis: Concepts and Practices, in Handbook of Research Methods in Public Administration (G.J. Miller, & K. Yang, Eds.) (2nd ed.). CRC Press. https://doi.org/10.1201/9781420013276
  • Geroski, P. A. (1995). Market structure, corporate performance, and innovative activity. OUP Catalogue. Gregory, B. T., Rutherford, M. W., Oswald, S. & Gardiner, L. (2005). An empirical investigation of the growth cycle theory of small firm financing. Journal of Small Business Management. 43(4), 382-392.
  • Herdjiono, I. & Sari, I. M. (2017). The effect of corporate governance on the performance of a company. some empirical findings from Indonesia. Journal of Management and Business Administration. 25(1), 33-52.
  • Kallamu, B. S. & N. Saat, A. M. (2015). Audit committee attributes and firm performance: evidence from Malaysian finance companies. Asian Review of Accounting. 23(3), 206-231. https://doi.org/10.1108/ARA-11-2013-0076
  • Kamaludin, K., Ibrahim, I. & Sundarasen, S. (2020). Moderating effects of family business on audit committee diligence and firm performance: a middle eastern perspective. International Journal of Economics and Management. 14(2), 173-188.
  • Li, J., Mangena, M. & Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review. 44, 98-110
  • Menon, K. & Williams, J. O. (1994). The use of audit committees for monitoring. Journal of Accounting and Public Policy. 13(2), 121-139.
  • Naiker, V. & Sharma, D.S. (2009). Former audit partners on the audit committee and ınternal control deficiencies. The Accounting Review. 84(2), 559-587.
  • Palaniappan, G. (2017). Determinants of corporate financial performance relating to board characteristics of corporate governance in Indian manufacturing industry. European Journal of Management and Business Economics. 26(1).
  • Sultana, N., Singh, H. & Van der Zahn, J. L. W. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing. 19, 72–87.
  • Umoren, A. O. & Asogwa, I. E. (2013). Internet financial reporting and company characteristics: a case of quoted companies in Nigeria. Research Journal of Finance and Accounting. 4(12), 72-80.
  • Topaloğlu, E. E., (2018). Bankalarda finansal kırılganlığı etkileyen faktörlerin panel veri analizi ile belirlenmesi. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 13(1), 15-38.
  • Yerdelen Tatoğlu, F. Y. (2020). Panel veri ekonometrisi, 5. Baskı. Beta Yayınevi.
  • Zabri, S. M., Ahmad, K. & Wah, K. K. (2016). Corporate Governance Practices and Firm Performance: Evidence from Top 100 Public Listed Companies in Malaysia. Procedia Economics and Finance. 35, 287-296. https://doi.org/10.1016/S2212-5671(16)00036-8
  • Zhang,Y., Zhou, J. & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy. 26(3), 300-327.
Toplam 34 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Araştırma Makalesi
Yazarlar

İsmail Bekci 0000-0002-9861-737X

Eda Köse 0000-0002-9537-3672

Esra Aksoy 0000-0003-1395-2337

Erken Görünüm Tarihi 2 Haziran 2023
Yayımlanma Tarihi 2 Haziran 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 25 Sayı: 1

Kaynak Göster

APA Bekci, İ., Köse, E., & Aksoy, E. (2023). THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE. Trakya Üniversitesi Sosyal Bilimler Dergisi, 25(1), 135-146. https://doi.org/10.26468/trakyasobed.1222654
AMA Bekci İ, Köse E, Aksoy E. THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE. Trakya University Journal of Social Science. Haziran 2023;25(1):135-146. doi:10.26468/trakyasobed.1222654
Chicago Bekci, İsmail, Eda Köse, ve Esra Aksoy. “THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE”. Trakya Üniversitesi Sosyal Bilimler Dergisi 25, sy. 1 (Haziran 2023): 135-46. https://doi.org/10.26468/trakyasobed.1222654.
EndNote Bekci İ, Köse E, Aksoy E (01 Haziran 2023) THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE. Trakya Üniversitesi Sosyal Bilimler Dergisi 25 1 135–146.
IEEE İ. Bekci, E. Köse, ve E. Aksoy, “THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE”, Trakya University Journal of Social Science, c. 25, sy. 1, ss. 135–146, 2023, doi: 10.26468/trakyasobed.1222654.
ISNAD Bekci, İsmail vd. “THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE”. Trakya Üniversitesi Sosyal Bilimler Dergisi 25/1 (Haziran 2023), 135-146. https://doi.org/10.26468/trakyasobed.1222654.
JAMA Bekci İ, Köse E, Aksoy E. THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE. Trakya University Journal of Social Science. 2023;25:135–146.
MLA Bekci, İsmail vd. “THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE”. Trakya Üniversitesi Sosyal Bilimler Dergisi, c. 25, sy. 1, 2023, ss. 135-46, doi:10.26468/trakyasobed.1222654.
Vancouver Bekci İ, Köse E, Aksoy E. THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE. Trakya University Journal of Social Science. 2023;25(1):135-46.
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