Research Article
BibTex RIS Cite

DENETÇİ ROTASYONUNUN BAĞIMSIZ DENETİM KALİTESİ ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA

Year 2022, Volume: 24 Issue: 4, 852 - 880, 31.12.2022

Rümeysa Atıcı , Mehmet Ünsal Memiş

https://doi.org/10.31460/mbdd.996999
Cited By: 1

Abstract

Bu çalışmanın amacı, Türkiye örnekleminde rotasyon uygulamasının denetim kalitesi üzerindeki etkisini araştırmaktır. Bağımsız denetimde kalite göstergesi olarak bağımsız denetçinin olumlu görüş dışındaki görüşünün kullanıldığı çalışmada, 2018 yılında Borsa İstanbul’da faaliyette bulunan işletmelerden elde edilen 138 işletme verisi ile cezalandırılmış lojistik regresyon ve lojistik regresyon yöntemleri kullanılarak analiz edilmiştir. Araştırmaya göre, cezalandırılmış lojistik regresyon ve lojistik regresyon analizlerinde zorunlu ve gönüllü sorumlu ortak baş denetçi rotasyonunun bağımsız denetim kalitesini arttırdığı sonucuna ulaşılmaktadır.

Keywords

Sorumlu ortak baş denetçi rotasyonu denetim kalitesi cezalandırılmış lojistik regresyon lojistik regresyon.

References

  • Arel, B., Brody, R. ve Pany, K. 2006. “Findings on The Effects of Audit Firm Rotation on The Audit Process Under Varying Strengths of Corporate Governance”, Advances in Accounting, 22, 1-27.
  • Arıoğlu, E. ve Tuan, K. 2015. “Auditor Rotation at Borsa Istanbul Firms: An Event Study”, Journal of Economics, Finance and Accounting, 2(3), 397-408. Blandón, J.G. ve Bosch, J.M.A. 2013. “Audit Firm Tenure and Qualified Opinions: New Evidence From Spain”, Spanish Accounting Review, 16(2), 118-125.
  • Cameran, M., Francis, J.R., Marra, A. ve Pettinicchio, A. 2015. “Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence From The Italian Experience”, Auditing: A Journal of Practice & Theory, 34(1), 1-38.
  • Cameran, M., Negri, G. ve Pettinicchio, A. 2015. “The Audit Mandatory Rotation Rule: The State of The Art”, The Journal of Financial Perspectives, 3(2), 1-29.
  • Carey, P. ve Simnett, R. 2006. “Audit Partner Tenure and Audit Quality”, The Accounting Review, 81(3), 653–676.
  • Casterella, J.R. ve Johnston, D. 2013. “Can The Academic Literature Contribute To The Debate Over Mandatory Audit Firm Rotation?”, Research in Accounting Regulation, 25, 108–116.
  • Chen, C.Y., Lin, C.J. ve Lin, Y.C. 2008. “Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure İmpair Earnings Quality?”, Contemporary Accounting Research, 25(2), 415-445.
  • Chen, D., Li, L., Liu, X. ve Lobo, G.J. 2018. “Social Trust and Auditor Reporting Conservatism”, Journal of Business Ethics, 153, 1083–1108.
  • Chi, W., Huang, H,. Liao, Y. ve Xie, H. 2009. “Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence From Taiwan”, Contemporary Accounting Research, 26(2), 359–391.
  • Chow, C.W. ve Rice, S.J. 1982. “Qualified Audit Opinions and Auditor Switching”, The Accounting Review, 57(2), 326-335.
  • Cicovic, T. ve Dhanoa, S. 2016. Audit Firm Rotation Could The Concept Enhance an Auditor’s İndependence? Yüksek Lisans Tezi, Uppsala University, Uppsala.
  • Copley, P.A. ve Doucet, M.S. 1993. “Auditor Tenure, Fixed Fee Contracts, and The Supply of Substandard Single Audits”, Public Budgeting & Finance, Fall, 23-35.
  • Craswell, A., Stokes, D.J. ve Laughton, J. 2002. “Auditor İndependence and Fee Dependence”, Journal of Accounting and Economics, 33, 253–275.
  • DeAngelo, L.E. 1981. “Auditor Size and Audit Quality”, Journal of Accounting and Economics, 3, 183-199.
  • DeFond, M.L., Wong, T.J. ve Li, S. 2000. “The İmpact of İmproved Auditor İndependence on Audit Market Concentration in China”, Journal of Accounting and Economics, 28, 269-305.
  • Dopuch, N., Holthausen, R.W. ve Leftwich, R.W. 1987. “Predicting Audit Qualifications With Financial and Market Variables”, The Accounting Review, 62(3), 431-454.
  • Ebimobowei, A. ve Keretu, O.J. 2011. “Mandatory Rotation of Auditors on Audit Quality, Costs and İndependence in South-South, Nigeria”, International Business Management, 5(3), 166-172.
  • Elder, R.J., Lowensohn, S. ve Reck, J.L. 2015. “Audit Firm Rotation, Auditor Specialization, and Audit Quality in The Municipal Audit Context”, Journal of Governmental & Nonprofit Accounting, 4, 73-100.
  • Ewelt-Knauer, C., Gold, A. ve Pott, C. 2012. “What do we know about mandatory audit firm rotation?”, Research Report, Edinburgh: Institute of Chartered Accountants of Scotland (ICAS).
  • Febrianto, R., Dini, F., Audina, D., Yuskar, Y. ve Juita, V. 2017. “The İnfluence Of Pseudo Auditor Rotation On Audit Quality: New Evidence”, Australasian Accounting, Business and Finance Journal, 11(4), 71-85.
  • Firth, D. 1993. “Bias Reduction of Maximum Likelihood Estimates”, Biometrika, 80(1), 27-38.
  • Firth, M., Rui, O. M. ve Wu, X. 2012. “How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence From China”, The International Journal of Accounting, 47, 109-138.
  • Francis, J.R. 2004. “What Do We Know About Audit Quality?”, The British Accounting Review, 36, 345-368.
  • Gamgam, H. ve Altunkaynak, B. 2017. Regresyon Analizi, 2. Baskı, Seçkin Yayıncılık, Ankara.
  • García, B., Gill de Albornoz, B. ve De las Heras, E. 2016. “Opinion-Shopping: Partner Versus Firm Level Evidence”, Araştırma Makalesi, 3-29.
  • Geiger, M.A. ve Raghunandan, K. 2002. “Auditor Tenure and Audit Reporting Failures”, Auditing: A Journal of Practice & Theory, 21(1), 67-78.
  • Gönen, S. ve Rasgen, M. 2016. “Bağımsız Denetimde Zorunlu Denetçi Rotasyonu”, İnsan ve Toplum Bilimleri Araştırmaları Dergisi, 5(7), 1809-1822.
  • Gujarati, D.N. 2004. Basic Econometrics, 4. Baskı, McGraw-Hill.
  • Gul, F.A., Wu, D. ve Yang, Z. 2013. “Do İndividual Auditors Affect Audit Quality? Evidence From Archival Data”, The Accounting Review, 88(6), 1993-2023.
  • Habib, A. 2013. “A Meta‐Analysis of The Determinants of Modified Audit Opinion Decisions”, Managerial Auditing Journal, 28(3), 184-216.
  • Hamilton, J., Ruddock, C., Stokes, D. ve Taylor, S. 2005. “Audit partner rotation, earnings quality and earnings conservatism”, Araştırma Makalesi, 1-37.
  • Hutchinson, R.A., Valente, J.J., Emerson, S.C., Betts, M.G. ve Dietterich, T.G. 2015. “Penalized Likelihood Methods İmprove Parameter Estimates in Occupancy Models”, Methods in Ecology and Evolution, 6, 949-959.
  • Ireland, J.C. 2003. “An Empirical Investigation Of Determinants Of Audit Reports in The UK”, Journal of Business Finance & Accounting, 30(7), 975-1015.
  • Jeong, S.W., Jung, K. ve Lee, S.J. 2005. “The Effect of Mandatory Auditor Assignment and Non-Audit Service on Audit Fees: Evidence From Korea”, The International Journal of Accounting, 40, 233– 248.
  • Karaaslan, D. 2019. Denetim Kalitesi Ve Rotasyon: Ülkemizde Algılanması. Yüksek Lisans Tezi, İstanbul Üniversitesi, İstanbul.
  • Khurana, I.K. ve Raman, K.K. 2004. “Litigation Risk and The Financial Reporting Credibility of Big 4 Versus Non-Big 4 Audits:Evidence From Anglo-American Countries”, The Accounting Review, 79(2), 473-495.
  • Kim, J.B. ve Yi, C.H. 2009. “Does Auditor Designation By The Regulatory Authority İmprove Audit Quality? Evidence From Korea”, Journal of Accounting and Public Policy, 28, 207-230.
  • King, G. ve Zeng, L. 2001. “Logistic Regression in Rare Events Data”, Political Analysis, 9(2), 137-163.
  • Kingstone, G., Gerald, W., Dzidzai, C., Elizaberth, S., Nyasha, K., Trymore, M. vd. 2017. “Mandatory Audit Firm Rotation and Audit Quality in Zimbabwe”, Research Journal of Finance and Accounting, 8(6), 34-41.
  • Lantau, M. ve Ertman, P. 2012. Could Mandatory Audit Firm Rotation İmprove Audit Quality? Business and Management Thesis, Lund University School of Economics and Management, Lund.
  • Leensen, M. 2016. Audit Firm Rotation, Social Ties and Audit Quality. Yüksek Lisans Tezi, Radboud Universiteit, Nijmegen.
  • Lennox, C. 2014. “Auditor Tenure and Rotation”, D. Hay, W. R. Knechel and M. Willikens (Ed.), The Routledge Companion to Auditing içinde (s.89-106). London: Routledge.
  • Lennox, C.S., Wu, X. ve Zhang, T. 2014. “Does Mandatory Rotation of Audit Partners İmprove Audit Quality?”, The Accounting Review, 89(5), 1775-1803.
  • Löfving, F. ve Widenius, E. 2016. Audit Firm Rotation İncreasing or Decreasing Audit Quality? Yüksek Lisans Tezi, Uppsala Universitet, Uppsala.
  • Mohamed, D.M. ve Habib, M.H. 2013. “Auditor İndependence, Audit Quality and The Mandatory Auditor Rotation in Egypt”, Education, Business and Society: Contemporary Middle Eastern Issues, 6(2), 116-144.
  • Myers, J.N., Myers, L.A. ve Omer, T.C. 2003. “Exploring The Term of The Auditor-Client Relationship and The Quality of Earnings: A Case for Mandatory Auditor Rotation?”, The Accounting Review, 78(3), 779-799.
  • Ocak, M. 2016. “Kâr Yönetimi, Bağımsız Denetim Görüşü Ve Denetim Firması Değişimi Arasındaki İlişkiler: Borsa İstanbul İmalat Sektörüne Yönelik Bir Araştırma”, Business and Economics Research Journal, 7(3), 89-110.
  • Odia, J.O. 2015. “Auditor Tenure, Auditor Rotation And Audit Quality- A Review”, European Journal of Accounting, Auditing and Finance Research, 3(10), 76-96.
  • Onwuchekwa, J.C., Erah, D.O. ve Izedonmi, F. 2012. “Mandatory Audit Rotation and Audit Quality: Survey of Southern Nigeria”, Research Journal of Finance and Accounting, 3(8), 70-77.
  • Özger, S. ve Tuğay, O. 2020. “Bağımsız Denetimde Zorunlu Rotasyonun Denetçi Bağımsızlığı ve Denetim Kalitesine Etkisi ve Rotasyon ile Denetim Kalitesi Arasındaki İlişkide Denetçi Bağımsızlığının Aracılık Rolü: Bağımsız Denetçilerin Algılarına Yönelik Bir Araştırma”, Muhasebe ve Finansman Dergisi, (87), 33-52.
  • Ruiz-Barbadillo, E., Gomez-Aguilar, N. ve Carrera, N. 2009. “Does Mandatory Audit Firm Rotation Enhance Auditor İndependence? Evidence From Spain”, Auditing: A Journal of Practice & Theory, 28(1), 113–135.
  • Sakin, T. 2015. “Denetçi Rotasyonu ve Türkiye Uygulaması”, Muhasebe Enstitüsü Seçmeler 2015, İstanbul Üniversitesi Yayınları: İstanbul.
  • Salleh, K. ve Jasmani, H. 2014. “Audit Rotation and Audit Report: Empirical Evidence From Malaysian Plcs Over The Period of Ten Years”, Procedia Social and Behavioral Sciences, 145, 40-50.
  • Spathis, C.T. 2003. “Audit Qualification, Firm Litigation, and Financial İnformation: An Empirical Analysis in Greece”, International Journal of Auditing, 7, 71-85.
  • Şavlı, T. 2016. “Türkiye’de Bağımsız Denetimde Rotasyon: Düzenlemeler, Uygulamalar ve Öneriler”, Mali Çözüm Dergisi, Mart-Nisan 2016, 37-57.
  • Şensoy, E.Z. 2009. Nonlineer Lojistik Regresyon ve Uygulaması. Yüksek Lisans Tezi, Marmara Üniversitesi, İstanbul.
  • Şenyiğit, Y.B. ve Zeytinoğlu, E. 2014. “Zorunlu Denetçi Rotasyonunun Denetim Kalitesi Üzerindeki Etkileri: Literatür Araştırması”, İ. Ü. İşletme Fakültesi İşletme İktisadı Enstitüsü Yönetim Dergisi, 25(77), 79-98.
  • Tuan, K. 2015. “Bağımsız Denetimde Rotasyon Uygulaması: Sistemin Artıları-Eksileri Üzerine Tartışmalar”, Akademik Sosyal Araştırmalar Dergisi, 3(16), 291-309.
  • Tuan, K. 2019. “Bağımsız Denetim Firması Rotasyonu ve Denetim Kalitesi”, Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 37(4), 703-719.
  • Türel, A., Taş, N., Genç, M. ve Özden, B. 2017. “Audit Firm Tenure and Audit Quality İmplied By Discretionary Accruals and Modified Opinions: Evidence From Turkey”, Acta Universitatis Danubius Oeconomica, 13(1), 187-196.
  • Williams, R. 2019. Analyzing Rare Events With Logistic Regression, https://www3.nd.edu/~rwilliam/stats3/RareEvents.pdf (Erişim Tarihi: 20.05.2020).
  • Yalçın, N. 2018a. “Zorunlu Rotasyonun Bağımsız Denetim Kalitesi Üzerine Etkisi: Literatür Değerlendirmesi”, Artıbilim: Adana Bilim ve Teknoloji Üniversitesi Sosyal Bilimler Dergisi, 1(2), 1-21.
  • Yalçın, N. 2018b. Zorunlu Denetim Firması Rotasyonunun Bağımsız Denetim Kalitesine Etkisi: Borsa İstanbul’da Bir Uygulama. Doktora Tezi, Osmaniye Korkut Ata Üniversitesi, Osmaniye.
  • Yaşar, A. 2015. “Olumsuz Denetim Görüşü ve Bağımsız Denetçi Değişikliği Arasındaki İlişki: Borsa İstanbul Sanayi Şirketleri Üzerine Bir Uygulama”, Muhasebe ve Finansman Dergisi, 65, 81-96.
  • Yaşar, A. 2016. “Zorunlu Bağımsız Denetim Firması ve Sorumlu Ortak Baş Denetçi Rotasyonu Üzerine Uluslararası Tartışmalar: Literatür Değerlendirmesi”, Journal of Accounting, Finance and Auditing Studies, 2(3), 200-231.
  • Zdolšek, D., Jagrič, T. ve Odar, M. 2015. “Identification of Auditor’s Report Qualifications: An Empirical Analysis For Slovenia”, Economic Research-Ekonomska Istraživanja, 28(1), 994–1005.

EFFECT OF AUDITOR ROTATION ON INDEPENDENT AUDIT QUALITY: EVIDENCE FROM BORSA ISTANBUL

Year 2022, Volume: 24 Issue: 4, 852 - 880, 31.12.2022

Rümeysa Atıcı , Mehmet Ünsal Memiş

https://doi.org/10.31460/mbdd.996999
Cited By: 1

Abstract

The aim of this study was to investigate the effect of the rotation application in Turkey on audit quality. In the study in which the independent auditor's modified opinion was used as the quality indicator in the independent audit, 138 enterprise data obtained from the companies operating in Borsa Istanbul were analyzed using the penalized logistic regression and logistic regression method in 2018. According to the research, it is concluded that mandatory and voluntary audit partner rotation improves the quality of independent audit in penalized logistic regression and logistic regression analysis.

Keywords

Audit partner rotation audit quality penalized logistic regression logistic regression.

References

  • Arel, B., Brody, R. ve Pany, K. 2006. “Findings on The Effects of Audit Firm Rotation on The Audit Process Under Varying Strengths of Corporate Governance”, Advances in Accounting, 22, 1-27.
  • Arıoğlu, E. ve Tuan, K. 2015. “Auditor Rotation at Borsa Istanbul Firms: An Event Study”, Journal of Economics, Finance and Accounting, 2(3), 397-408. Blandón, J.G. ve Bosch, J.M.A. 2013. “Audit Firm Tenure and Qualified Opinions: New Evidence From Spain”, Spanish Accounting Review, 16(2), 118-125.
  • Cameran, M., Francis, J.R., Marra, A. ve Pettinicchio, A. 2015. “Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence From The Italian Experience”, Auditing: A Journal of Practice & Theory, 34(1), 1-38.
  • Cameran, M., Negri, G. ve Pettinicchio, A. 2015. “The Audit Mandatory Rotation Rule: The State of The Art”, The Journal of Financial Perspectives, 3(2), 1-29.
  • Carey, P. ve Simnett, R. 2006. “Audit Partner Tenure and Audit Quality”, The Accounting Review, 81(3), 653–676.
  • Casterella, J.R. ve Johnston, D. 2013. “Can The Academic Literature Contribute To The Debate Over Mandatory Audit Firm Rotation?”, Research in Accounting Regulation, 25, 108–116.
  • Chen, C.Y., Lin, C.J. ve Lin, Y.C. 2008. “Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure İmpair Earnings Quality?”, Contemporary Accounting Research, 25(2), 415-445.
  • Chen, D., Li, L., Liu, X. ve Lobo, G.J. 2018. “Social Trust and Auditor Reporting Conservatism”, Journal of Business Ethics, 153, 1083–1108.
  • Chi, W., Huang, H,. Liao, Y. ve Xie, H. 2009. “Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence From Taiwan”, Contemporary Accounting Research, 26(2), 359–391.
  • Chow, C.W. ve Rice, S.J. 1982. “Qualified Audit Opinions and Auditor Switching”, The Accounting Review, 57(2), 326-335.
  • Cicovic, T. ve Dhanoa, S. 2016. Audit Firm Rotation Could The Concept Enhance an Auditor’s İndependence? Yüksek Lisans Tezi, Uppsala University, Uppsala.
  • Copley, P.A. ve Doucet, M.S. 1993. “Auditor Tenure, Fixed Fee Contracts, and The Supply of Substandard Single Audits”, Public Budgeting & Finance, Fall, 23-35.
  • Craswell, A., Stokes, D.J. ve Laughton, J. 2002. “Auditor İndependence and Fee Dependence”, Journal of Accounting and Economics, 33, 253–275.
  • DeAngelo, L.E. 1981. “Auditor Size and Audit Quality”, Journal of Accounting and Economics, 3, 183-199.
  • DeFond, M.L., Wong, T.J. ve Li, S. 2000. “The İmpact of İmproved Auditor İndependence on Audit Market Concentration in China”, Journal of Accounting and Economics, 28, 269-305.
  • Dopuch, N., Holthausen, R.W. ve Leftwich, R.W. 1987. “Predicting Audit Qualifications With Financial and Market Variables”, The Accounting Review, 62(3), 431-454.
  • Ebimobowei, A. ve Keretu, O.J. 2011. “Mandatory Rotation of Auditors on Audit Quality, Costs and İndependence in South-South, Nigeria”, International Business Management, 5(3), 166-172.
  • Elder, R.J., Lowensohn, S. ve Reck, J.L. 2015. “Audit Firm Rotation, Auditor Specialization, and Audit Quality in The Municipal Audit Context”, Journal of Governmental & Nonprofit Accounting, 4, 73-100.
  • Ewelt-Knauer, C., Gold, A. ve Pott, C. 2012. “What do we know about mandatory audit firm rotation?”, Research Report, Edinburgh: Institute of Chartered Accountants of Scotland (ICAS).
  • Febrianto, R., Dini, F., Audina, D., Yuskar, Y. ve Juita, V. 2017. “The İnfluence Of Pseudo Auditor Rotation On Audit Quality: New Evidence”, Australasian Accounting, Business and Finance Journal, 11(4), 71-85.
  • Firth, D. 1993. “Bias Reduction of Maximum Likelihood Estimates”, Biometrika, 80(1), 27-38.
  • Firth, M., Rui, O. M. ve Wu, X. 2012. “How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence From China”, The International Journal of Accounting, 47, 109-138.
  • Francis, J.R. 2004. “What Do We Know About Audit Quality?”, The British Accounting Review, 36, 345-368.
  • Gamgam, H. ve Altunkaynak, B. 2017. Regresyon Analizi, 2. Baskı, Seçkin Yayıncılık, Ankara.
  • García, B., Gill de Albornoz, B. ve De las Heras, E. 2016. “Opinion-Shopping: Partner Versus Firm Level Evidence”, Araştırma Makalesi, 3-29.
  • Geiger, M.A. ve Raghunandan, K. 2002. “Auditor Tenure and Audit Reporting Failures”, Auditing: A Journal of Practice & Theory, 21(1), 67-78.
  • Gönen, S. ve Rasgen, M. 2016. “Bağımsız Denetimde Zorunlu Denetçi Rotasyonu”, İnsan ve Toplum Bilimleri Araştırmaları Dergisi, 5(7), 1809-1822.
  • Gujarati, D.N. 2004. Basic Econometrics, 4. Baskı, McGraw-Hill.
  • Gul, F.A., Wu, D. ve Yang, Z. 2013. “Do İndividual Auditors Affect Audit Quality? Evidence From Archival Data”, The Accounting Review, 88(6), 1993-2023.
  • Habib, A. 2013. “A Meta‐Analysis of The Determinants of Modified Audit Opinion Decisions”, Managerial Auditing Journal, 28(3), 184-216.
  • Hamilton, J., Ruddock, C., Stokes, D. ve Taylor, S. 2005. “Audit partner rotation, earnings quality and earnings conservatism”, Araştırma Makalesi, 1-37.
  • Hutchinson, R.A., Valente, J.J., Emerson, S.C., Betts, M.G. ve Dietterich, T.G. 2015. “Penalized Likelihood Methods İmprove Parameter Estimates in Occupancy Models”, Methods in Ecology and Evolution, 6, 949-959.
  • Ireland, J.C. 2003. “An Empirical Investigation Of Determinants Of Audit Reports in The UK”, Journal of Business Finance & Accounting, 30(7), 975-1015.
  • Jeong, S.W., Jung, K. ve Lee, S.J. 2005. “The Effect of Mandatory Auditor Assignment and Non-Audit Service on Audit Fees: Evidence From Korea”, The International Journal of Accounting, 40, 233– 248.
  • Karaaslan, D. 2019. Denetim Kalitesi Ve Rotasyon: Ülkemizde Algılanması. Yüksek Lisans Tezi, İstanbul Üniversitesi, İstanbul.
  • Khurana, I.K. ve Raman, K.K. 2004. “Litigation Risk and The Financial Reporting Credibility of Big 4 Versus Non-Big 4 Audits:Evidence From Anglo-American Countries”, The Accounting Review, 79(2), 473-495.
  • Kim, J.B. ve Yi, C.H. 2009. “Does Auditor Designation By The Regulatory Authority İmprove Audit Quality? Evidence From Korea”, Journal of Accounting and Public Policy, 28, 207-230.
  • King, G. ve Zeng, L. 2001. “Logistic Regression in Rare Events Data”, Political Analysis, 9(2), 137-163.
  • Kingstone, G., Gerald, W., Dzidzai, C., Elizaberth, S., Nyasha, K., Trymore, M. vd. 2017. “Mandatory Audit Firm Rotation and Audit Quality in Zimbabwe”, Research Journal of Finance and Accounting, 8(6), 34-41.
  • Lantau, M. ve Ertman, P. 2012. Could Mandatory Audit Firm Rotation İmprove Audit Quality? Business and Management Thesis, Lund University School of Economics and Management, Lund.
  • Leensen, M. 2016. Audit Firm Rotation, Social Ties and Audit Quality. Yüksek Lisans Tezi, Radboud Universiteit, Nijmegen.
  • Lennox, C. 2014. “Auditor Tenure and Rotation”, D. Hay, W. R. Knechel and M. Willikens (Ed.), The Routledge Companion to Auditing içinde (s.89-106). London: Routledge.
  • Lennox, C.S., Wu, X. ve Zhang, T. 2014. “Does Mandatory Rotation of Audit Partners İmprove Audit Quality?”, The Accounting Review, 89(5), 1775-1803.
  • Löfving, F. ve Widenius, E. 2016. Audit Firm Rotation İncreasing or Decreasing Audit Quality? Yüksek Lisans Tezi, Uppsala Universitet, Uppsala.
  • Mohamed, D.M. ve Habib, M.H. 2013. “Auditor İndependence, Audit Quality and The Mandatory Auditor Rotation in Egypt”, Education, Business and Society: Contemporary Middle Eastern Issues, 6(2), 116-144.
  • Myers, J.N., Myers, L.A. ve Omer, T.C. 2003. “Exploring The Term of The Auditor-Client Relationship and The Quality of Earnings: A Case for Mandatory Auditor Rotation?”, The Accounting Review, 78(3), 779-799.
  • Ocak, M. 2016. “Kâr Yönetimi, Bağımsız Denetim Görüşü Ve Denetim Firması Değişimi Arasındaki İlişkiler: Borsa İstanbul İmalat Sektörüne Yönelik Bir Araştırma”, Business and Economics Research Journal, 7(3), 89-110.
  • Odia, J.O. 2015. “Auditor Tenure, Auditor Rotation And Audit Quality- A Review”, European Journal of Accounting, Auditing and Finance Research, 3(10), 76-96.
  • Onwuchekwa, J.C., Erah, D.O. ve Izedonmi, F. 2012. “Mandatory Audit Rotation and Audit Quality: Survey of Southern Nigeria”, Research Journal of Finance and Accounting, 3(8), 70-77.
  • Özger, S. ve Tuğay, O. 2020. “Bağımsız Denetimde Zorunlu Rotasyonun Denetçi Bağımsızlığı ve Denetim Kalitesine Etkisi ve Rotasyon ile Denetim Kalitesi Arasındaki İlişkide Denetçi Bağımsızlığının Aracılık Rolü: Bağımsız Denetçilerin Algılarına Yönelik Bir Araştırma”, Muhasebe ve Finansman Dergisi, (87), 33-52.
  • Ruiz-Barbadillo, E., Gomez-Aguilar, N. ve Carrera, N. 2009. “Does Mandatory Audit Firm Rotation Enhance Auditor İndependence? Evidence From Spain”, Auditing: A Journal of Practice & Theory, 28(1), 113–135.
  • Sakin, T. 2015. “Denetçi Rotasyonu ve Türkiye Uygulaması”, Muhasebe Enstitüsü Seçmeler 2015, İstanbul Üniversitesi Yayınları: İstanbul.
  • Salleh, K. ve Jasmani, H. 2014. “Audit Rotation and Audit Report: Empirical Evidence From Malaysian Plcs Over The Period of Ten Years”, Procedia Social and Behavioral Sciences, 145, 40-50.
  • Spathis, C.T. 2003. “Audit Qualification, Firm Litigation, and Financial İnformation: An Empirical Analysis in Greece”, International Journal of Auditing, 7, 71-85.
  • Şavlı, T. 2016. “Türkiye’de Bağımsız Denetimde Rotasyon: Düzenlemeler, Uygulamalar ve Öneriler”, Mali Çözüm Dergisi, Mart-Nisan 2016, 37-57.
  • Şensoy, E.Z. 2009. Nonlineer Lojistik Regresyon ve Uygulaması. Yüksek Lisans Tezi, Marmara Üniversitesi, İstanbul.
  • Şenyiğit, Y.B. ve Zeytinoğlu, E. 2014. “Zorunlu Denetçi Rotasyonunun Denetim Kalitesi Üzerindeki Etkileri: Literatür Araştırması”, İ. Ü. İşletme Fakültesi İşletme İktisadı Enstitüsü Yönetim Dergisi, 25(77), 79-98.
  • Tuan, K. 2015. “Bağımsız Denetimde Rotasyon Uygulaması: Sistemin Artıları-Eksileri Üzerine Tartışmalar”, Akademik Sosyal Araştırmalar Dergisi, 3(16), 291-309.
  • Tuan, K. 2019. “Bağımsız Denetim Firması Rotasyonu ve Denetim Kalitesi”, Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 37(4), 703-719.
  • Türel, A., Taş, N., Genç, M. ve Özden, B. 2017. “Audit Firm Tenure and Audit Quality İmplied By Discretionary Accruals and Modified Opinions: Evidence From Turkey”, Acta Universitatis Danubius Oeconomica, 13(1), 187-196.
  • Williams, R. 2019. Analyzing Rare Events With Logistic Regression, https://www3.nd.edu/~rwilliam/stats3/RareEvents.pdf (Erişim Tarihi: 20.05.2020).
  • Yalçın, N. 2018a. “Zorunlu Rotasyonun Bağımsız Denetim Kalitesi Üzerine Etkisi: Literatür Değerlendirmesi”, Artıbilim: Adana Bilim ve Teknoloji Üniversitesi Sosyal Bilimler Dergisi, 1(2), 1-21.
  • Yalçın, N. 2018b. Zorunlu Denetim Firması Rotasyonunun Bağımsız Denetim Kalitesine Etkisi: Borsa İstanbul’da Bir Uygulama. Doktora Tezi, Osmaniye Korkut Ata Üniversitesi, Osmaniye.
  • Yaşar, A. 2015. “Olumsuz Denetim Görüşü ve Bağımsız Denetçi Değişikliği Arasındaki İlişki: Borsa İstanbul Sanayi Şirketleri Üzerine Bir Uygulama”, Muhasebe ve Finansman Dergisi, 65, 81-96.
  • Yaşar, A. 2016. “Zorunlu Bağımsız Denetim Firması ve Sorumlu Ortak Baş Denetçi Rotasyonu Üzerine Uluslararası Tartışmalar: Literatür Değerlendirmesi”, Journal of Accounting, Finance and Auditing Studies, 2(3), 200-231.
  • Zdolšek, D., Jagrič, T. ve Odar, M. 2015. “Identification of Auditor’s Report Qualifications: An Empirical Analysis For Slovenia”, Economic Research-Ekonomska Istraživanja, 28(1), 994–1005.
There are 66 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Rümeysa Atıcı 0000-0001-7750-669X

Mehmet Ünsal Memiş 0000-0003-1970-0480

Early Pub Date December 18, 2022
Publication Date December 31, 2022
Submission Date September 17, 2021
Published in Issue Year 2022 Volume: 24 Issue: 4

Cite

APA Atıcı, R., & Memiş, M. Ü. (2022). DENETÇİ ROTASYONUNUN BAĞIMSIZ DENETİM KALİTESİ ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA. Muhasebe Bilim Dünyası Dergisi, 24(4), 852-880. https://doi.org/10.31460/mbdd.996999

Cited By

Denetim kalitesinin vergiden kaçınma üzerindeki etkisi: Borsa İstanbul örneği
Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
https://doi.org/10.47934/tife.13.01.03
 Download Cover Image

Authorship
MBDD follows the guidelines in COPE Authorship Guideline to ensure fair recognition of contributions to a research paper (https://publicationethics.org/guidance/discussion-document/authorship ). Authorship carries both credit and responsibility, and it is essential that all listed authors have made significant contributions to the research.

For multi-author studies, the Contributions of Authors must be declared after the conclusion and before the bibliography of the paper. The authors' initials and last names should be used to indicate which author contributed to which part of the manuscript. Details can be found by clicking the “Article Submission Checklist” button. The authors can acknowledge contributions that do not merit authorship.


The author(s) should disclose the use of generative Artificial Intelligence (AI) and AI-assisted tools in design and implementation of the research. Such use need to be disclosed within the methodology section of the manuscript. Use of AI does not preclude the manuscript from publication, rather provides a transparent picture of the research.