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

Year 2022, Volume: 20 Issue: 3, 18 - 34, 08.10.2022

Aysel Öztürkçü Akçay

Abstract

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

References

  • Abdillah, M. R., Mardijuwono, A. W. ve Habiburrochman, H. (2019) “The Effect of Company Characteristics and Auditor Characteristics to Audit Report Lag”, Asian Journal of Accounting Research, 4(1): 129–144.
  • Ahmed, M. I. ve Che-Ahmad, A. (2016) “Effects of Corporate Governance Characteristics on Audit Report Lags”, International Journal of Economics and Financial Issues, 6(7 Special Issue): 159–164.
  • Aktas, R. ve Karğın, M. (2011) “Timeliness of Reporting and the Quality of Financial Information”, International Research Journal of Finance and Economics, 63: 71-77.
  • Alkhatib, K. ve Marji, Q. (2012) “Audit Reports Timeliness: Empirical Evidence from Jordan”, Procedia – Social and Behavioral Sciences, 62: 1342-1349.
  • Arowoshegbe, A.O, Unaimikogbo, E. ve Adeusi, A.S. (2017) “Factors Affecting Timeliness of An Audit Report in Nigeria”, Journal of Accounting, Business and Finance, 1(1): 26-38.
  • Asmara, R. Y. ve Situanti, R. (2018) “The Effect of Audit Tenure and Firm Size on Financial Reporting Delays”, European Research Studies Journal, 21(Special 2): 414–422.
  • Baatwah, S.R., Salleh, Z. ve Ahmad, N. (2015) “CEO Characteristics and Audit Report Timeliness: Do CEO Tenure and Financial Expertise Matter?”, Managerial Auditing Journal, 30: 998-1022.
  • Bryant‐Kutcher, L., Peng, E. Y. ve Weber, D. P. (2013) “Regulating Thetiming of Disclosure: Insights from the Acceleration of 10‐K Filing Deadlines”, Journal of Accounting and Public Policy,32(6): 475–494.
  • Cengiz, S. (2017) “Denetim Komitesi Etkinliğinin Denetim Raporlarının Yayınlanma Süresi Üzerindeki Etkisinin İncelenmesi: Borsa İstanbul’da Bir Uygulama”, Mali Çözüm Dergisi, 27: 31-60.
  • Dao, M. ve Pham, T. (2014) “Audit Tenure, Auditor Specialization and Audit Report Lag”, Managerial Auditing Journal, 29 (6): 490-512.
  • Dibia, N. O. ve Onwuchekwa, J. C. (2013) “An Examination of Audit Reporting Lag of Companies in The Nigeria Stock Exchange”, International Journal of Business and Social Research, 3(9): 8-16.
  • Doğan, M., Coşkun, E. ve Çelik, O. (2007) “Is Timing of Financial Reporting Related to Firm Performance? An Examination on ISE Listed Companies”, International Research Journal of Finance and Economics, 12: 221-223.
  • Enofe, A. O., Mgbame, C. O. ve Abadua, H. S. (2013) “Audit Firm Rotation and Audit Report Lag in Nigeria”, Journal of Business and Management, 12 (4): 13-19.
  • Ewelt-Knauer, C., Gold, A. ve Pott, C. (2013) “Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research”, Accounting in Europe, 10(1): 27–41.
  • Ghafran, C. ve Yasmin, S. (2018) “Audit Committee Chair and Financial Reporting Timeliness: A Focus on Financial, Experiential and Monitoring Expertise”, International Journal of Auditing, 22(1): 13-24.
  • Gujarati, D.N. (2004) “Basic Econometrics”, McGraw Hill. 4th Edition, USA, New York.
  • Güleç, Ö.F. ve Mozeikçi, A.A. (2020) “Denetim Raporlarının Yayınlanma Süresinin İncelenmesi: BİST Şirketleri için Bir Uygulama”, Mali Çözüm Dergisi, 30(157): 125-144.
  • Habib, A. ve Bhuiyan, M. B. U. (2011) “Audit Firm Industry Specialization and the Audit Report Lag”, Journal of International Accounting, Auditing and Taxation, 20 (1): 32-44.
  • Hussin, W.N.W., Bamahros, H.M. ve Shukeri, S.N. (2018) “Lead Engagement Partner Workload, Partner-Client Tenure and Audit Reporting Lag: Evidence From Malaysia”, Managerial Auditing Journal, 33(3): 246-266.
  • Irvanitha, A.S., Subroto, B. ve Baridwan, Z. (2021). “Tenure Audit Effect on Timeliness of Financial Statement Publication with Industry Specialist Auditors as Moderating”, Research in Business & Social Science, 10(8): 327-337.
  • Ismail, K.N.I. ve R. Chandler (2004) “The Timeliness of Quarterly Financial Reports of Companies in Malaysia”, Asian Review of Accounting, 12(1): 1-18.
  • Kamu Gözetim Kurumu (2012) “Bağımsız Denetim Yönetmeliği”, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/Mevzuat/BDY/Guncel%20BDY.pdf, (25.01.2022).
  • Khasharmeh, H.A. ve Aljifri, K. (2010) “The Timeliness of Annual Reports in Bahrain and the United Arab Emirates: An Empirical Comparative Study”, The International Journal of Business and Finance Research, 4(1): 51-71.
  • Lee, H. Y., Mande, V. ve Son, M. (2009) “Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags?”, International Journal of Auditing, 13 (2): 87-104.
  • Lee, H-Y. ve Jahng, G. J. (2008) “Determinants of Audit Report Lag: Evidence from Korea- an Examination of Auditor-Related Factors”, The Journal of Applied Business Research, 24(2): 27-44.
  • Leventis, S., Weetman, P. ve Caramanis, C. (2005) “Determinants of Audit Report Lag: Some Evidence from The Athens Stock Exchange”, International Journal of Auditing, 9(1):45-58.
  • Ocak, M. ve Özden, E. A. (2018) “Signing Auditor-Specific Characteristics and Audit Report Lag: A Research from Turkey”, Journal of Applied Business Research(JABR), 34 (2): 277-294.
  • 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”, Muhasebe ve Finansman Dergisi, (87): 33-52.
  • Özkan, S., Karaibrahimoğlu, Y., Acar, E. ve Öz, İ. (2013) “Finansal Tabloların Sunum Tarihini Etkileyen Faktörler: İMKB Firmaları Üzerine Bir Uygulama”, Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı (MÖDAV), 15 (3): 167-185.
  • Postma, E. (2016) “The Effects of Audit Firm Rotation on Audit Quality: Does Audit Firm Rotation Improve Audit Quality?”, Master Thesis, MSc in Business Administration -Financial Management, Universiteit Twente.
  • Puasa, S., Salleh, M. ve Ahmad, A. (2014) “Audit Committee and Timeliness of Financial Reporting: Malaysian Public Listed Companies”, Middle-East Journal of Scientific Research, 22 (2): 162-175.
  • Salehi, M., Bayaz, M.L.D. ve Naemi, M. (2018) “The Effect of CEO Tenure and Specialization on Timely Audit Reports of Iranian Listed Companies”, Management Decision, 56(2): 311-328.
  • Schwartz, K. B. ve Soo, B. S. (1996) “The Association Between Auditor Changes and Reporting Lags”, Contemporary Accounting Research, 13 (1): 353-370.
  • Sermaye Piyasası Kurulu (2013) “Sermaye Piyasasında Finansal Raporlamaya İlişkin Esaslar Tebliği”, https://www.resmigazete.gov.tr/eskiler/2013/06/20130613-11.htm, (25.01.2022).
  • Sharma, D.S., Tanyi, P.N. ve Litt, B.A. (2017) “Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness”, Auditing: A Journal of Practice and Theory, 36(1): 129-149.
  • Suadiye, G. (2019) “Determinants of The Timeliness of Financial Reporting: Empirical Evidence from Turkey”, Hacettepe University Journal of Economics and Administrative Sciences, 37(2): 365-386.
  • Şenyiğit, Y.B.ve Zeytinoğlu, E. (2014) “Zorunlu Denetçi Rotasyonunun Denetim Kalitesi Üzerindeki Etkileri”, İstanbul Üniversitesi İşletme Fakültesi İşletme İktisadı Enstitüsü Yönetim Dergisi, 25(77): 79-98.
  • Tanyi, P., Raghunandan, K. ve Barua, A. (2010) “Audit Report Lags after Voluntary and Involuntary Auditor Changes”, Accounting Horizons, 24 (4): 671-88.
  • Tuan, K. (2016) “Finansal Raporlama Zamanlılığına Farklı Bir Bakış”, Muhasebe ve Finansman Dergisi (MUFAD), 69: 99-114.
  • Tuan, K., Memiş, M. Ü., Kaygusuz, F. ve Chegini, Z. (2020) “Audit Report Delay and Audit Firm Rotation in Turkey, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 29(1): 29-41.
  • Türel, A. (2010) “Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey”, İstanbul Üniversitesi İşletme Fakültesi Dergisi, 39 (2): 227-240.
  • Türel, E. T. ve Tuncay, F. E. (2016) “An Empirical Analysis of Audit Delay in Turkey”, Annales Universitatis Apulensis: Series Oeconomica, 18(2), 97:1-10.
  • Wiyantoro, L. ve Usman, F. (2018) “Audit Tenure and Quality to Audit Report Lag in Banking”, European Research Studies Journal, XXI(3): 417-428.

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

Year 2022, Volume: 20 Issue: 3, 18 - 34, 08.10.2022

Aysel Öztürkçü Akçay

Abstract

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.

Keywords

Denetim raporu gecikmesi Zamanlılık Denetim firması rotasyonu

References

  • Abdillah, M. R., Mardijuwono, A. W. ve Habiburrochman, H. (2019) “The Effect of Company Characteristics and Auditor Characteristics to Audit Report Lag”, Asian Journal of Accounting Research, 4(1): 129–144.
  • Ahmed, M. I. ve Che-Ahmad, A. (2016) “Effects of Corporate Governance Characteristics on Audit Report Lags”, International Journal of Economics and Financial Issues, 6(7 Special Issue): 159–164.
  • Aktas, R. ve Karğın, M. (2011) “Timeliness of Reporting and the Quality of Financial Information”, International Research Journal of Finance and Economics, 63: 71-77.
  • Alkhatib, K. ve Marji, Q. (2012) “Audit Reports Timeliness: Empirical Evidence from Jordan”, Procedia – Social and Behavioral Sciences, 62: 1342-1349.
  • Arowoshegbe, A.O, Unaimikogbo, E. ve Adeusi, A.S. (2017) “Factors Affecting Timeliness of An Audit Report in Nigeria”, Journal of Accounting, Business and Finance, 1(1): 26-38.
  • Asmara, R. Y. ve Situanti, R. (2018) “The Effect of Audit Tenure and Firm Size on Financial Reporting Delays”, European Research Studies Journal, 21(Special 2): 414–422.
  • Baatwah, S.R., Salleh, Z. ve Ahmad, N. (2015) “CEO Characteristics and Audit Report Timeliness: Do CEO Tenure and Financial Expertise Matter?”, Managerial Auditing Journal, 30: 998-1022.
  • Bryant‐Kutcher, L., Peng, E. Y. ve Weber, D. P. (2013) “Regulating Thetiming of Disclosure: Insights from the Acceleration of 10‐K Filing Deadlines”, Journal of Accounting and Public Policy,32(6): 475–494.
  • Cengiz, S. (2017) “Denetim Komitesi Etkinliğinin Denetim Raporlarının Yayınlanma Süresi Üzerindeki Etkisinin İncelenmesi: Borsa İstanbul’da Bir Uygulama”, Mali Çözüm Dergisi, 27: 31-60.
  • Dao, M. ve Pham, T. (2014) “Audit Tenure, Auditor Specialization and Audit Report Lag”, Managerial Auditing Journal, 29 (6): 490-512.
  • Dibia, N. O. ve Onwuchekwa, J. C. (2013) “An Examination of Audit Reporting Lag of Companies in The Nigeria Stock Exchange”, International Journal of Business and Social Research, 3(9): 8-16.
  • Doğan, M., Coşkun, E. ve Çelik, O. (2007) “Is Timing of Financial Reporting Related to Firm Performance? An Examination on ISE Listed Companies”, International Research Journal of Finance and Economics, 12: 221-223.
  • Enofe, A. O., Mgbame, C. O. ve Abadua, H. S. (2013) “Audit Firm Rotation and Audit Report Lag in Nigeria”, Journal of Business and Management, 12 (4): 13-19.
  • Ewelt-Knauer, C., Gold, A. ve Pott, C. (2013) “Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research”, Accounting in Europe, 10(1): 27–41.
  • Ghafran, C. ve Yasmin, S. (2018) “Audit Committee Chair and Financial Reporting Timeliness: A Focus on Financial, Experiential and Monitoring Expertise”, International Journal of Auditing, 22(1): 13-24.
  • Gujarati, D.N. (2004) “Basic Econometrics”, McGraw Hill. 4th Edition, USA, New York.
  • Güleç, Ö.F. ve Mozeikçi, A.A. (2020) “Denetim Raporlarının Yayınlanma Süresinin İncelenmesi: BİST Şirketleri için Bir Uygulama”, Mali Çözüm Dergisi, 30(157): 125-144.
  • Habib, A. ve Bhuiyan, M. B. U. (2011) “Audit Firm Industry Specialization and the Audit Report Lag”, Journal of International Accounting, Auditing and Taxation, 20 (1): 32-44.
  • Hussin, W.N.W., Bamahros, H.M. ve Shukeri, S.N. (2018) “Lead Engagement Partner Workload, Partner-Client Tenure and Audit Reporting Lag: Evidence From Malaysia”, Managerial Auditing Journal, 33(3): 246-266.
  • Irvanitha, A.S., Subroto, B. ve Baridwan, Z. (2021). “Tenure Audit Effect on Timeliness of Financial Statement Publication with Industry Specialist Auditors as Moderating”, Research in Business & Social Science, 10(8): 327-337.
  • Ismail, K.N.I. ve R. Chandler (2004) “The Timeliness of Quarterly Financial Reports of Companies in Malaysia”, Asian Review of Accounting, 12(1): 1-18.
  • Kamu Gözetim Kurumu (2012) “Bağımsız Denetim Yönetmeliği”, https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/Mevzuat/BDY/Guncel%20BDY.pdf, (25.01.2022).
  • Khasharmeh, H.A. ve Aljifri, K. (2010) “The Timeliness of Annual Reports in Bahrain and the United Arab Emirates: An Empirical Comparative Study”, The International Journal of Business and Finance Research, 4(1): 51-71.
  • Lee, H. Y., Mande, V. ve Son, M. (2009) “Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags?”, International Journal of Auditing, 13 (2): 87-104.
  • Lee, H-Y. ve Jahng, G. J. (2008) “Determinants of Audit Report Lag: Evidence from Korea- an Examination of Auditor-Related Factors”, The Journal of Applied Business Research, 24(2): 27-44.
  • Leventis, S., Weetman, P. ve Caramanis, C. (2005) “Determinants of Audit Report Lag: Some Evidence from The Athens Stock Exchange”, International Journal of Auditing, 9(1):45-58.
  • Ocak, M. ve Özden, E. A. (2018) “Signing Auditor-Specific Characteristics and Audit Report Lag: A Research from Turkey”, Journal of Applied Business Research(JABR), 34 (2): 277-294.
  • 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”, Muhasebe ve Finansman Dergisi, (87): 33-52.
  • Özkan, S., Karaibrahimoğlu, Y., Acar, E. ve Öz, İ. (2013) “Finansal Tabloların Sunum Tarihini Etkileyen Faktörler: İMKB Firmaları Üzerine Bir Uygulama”, Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı (MÖDAV), 15 (3): 167-185.
  • Postma, E. (2016) “The Effects of Audit Firm Rotation on Audit Quality: Does Audit Firm Rotation Improve Audit Quality?”, Master Thesis, MSc in Business Administration -Financial Management, Universiteit Twente.
  • Puasa, S., Salleh, M. ve Ahmad, A. (2014) “Audit Committee and Timeliness of Financial Reporting: Malaysian Public Listed Companies”, Middle-East Journal of Scientific Research, 22 (2): 162-175.
  • Salehi, M., Bayaz, M.L.D. ve Naemi, M. (2018) “The Effect of CEO Tenure and Specialization on Timely Audit Reports of Iranian Listed Companies”, Management Decision, 56(2): 311-328.
  • Schwartz, K. B. ve Soo, B. S. (1996) “The Association Between Auditor Changes and Reporting Lags”, Contemporary Accounting Research, 13 (1): 353-370.
  • Sermaye Piyasası Kurulu (2013) “Sermaye Piyasasında Finansal Raporlamaya İlişkin Esaslar Tebliği”, https://www.resmigazete.gov.tr/eskiler/2013/06/20130613-11.htm, (25.01.2022).
  • Sharma, D.S., Tanyi, P.N. ve Litt, B.A. (2017) “Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness”, Auditing: A Journal of Practice and Theory, 36(1): 129-149.
  • Suadiye, G. (2019) “Determinants of The Timeliness of Financial Reporting: Empirical Evidence from Turkey”, Hacettepe University Journal of Economics and Administrative Sciences, 37(2): 365-386.
  • Şenyiğit, Y.B.ve Zeytinoğlu, E. (2014) “Zorunlu Denetçi Rotasyonunun Denetim Kalitesi Üzerindeki Etkileri”, İstanbul Üniversitesi İşletme Fakültesi İşletme İktisadı Enstitüsü Yönetim Dergisi, 25(77): 79-98.
  • Tanyi, P., Raghunandan, K. ve Barua, A. (2010) “Audit Report Lags after Voluntary and Involuntary Auditor Changes”, Accounting Horizons, 24 (4): 671-88.
  • Tuan, K. (2016) “Finansal Raporlama Zamanlılığına Farklı Bir Bakış”, Muhasebe ve Finansman Dergisi (MUFAD), 69: 99-114.
  • Tuan, K., Memiş, M. Ü., Kaygusuz, F. ve Chegini, Z. (2020) “Audit Report Delay and Audit Firm Rotation in Turkey, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 29(1): 29-41.
  • Türel, A. (2010) “Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey”, İstanbul Üniversitesi İşletme Fakültesi Dergisi, 39 (2): 227-240.
  • Türel, E. T. ve Tuncay, F. E. (2016) “An Empirical Analysis of Audit Delay in Turkey”, Annales Universitatis Apulensis: Series Oeconomica, 18(2), 97:1-10.
  • Wiyantoro, L. ve Usman, F. (2018) “Audit Tenure and Quality to Audit Report Lag in Banking”, European Research Studies Journal, XXI(3): 417-428.
There are 43 citations in total.

Details

Primary Language Turkish
Subjects Finance
Journal Section Articles
Authors

Aysel Öztürkçü Akçay 0000-0001-9655-5673

Publication Date October 8, 2022
Published in Issue Year 2022 Volume: 20 Issue: 3

Cite

APA Öztürkçü Akçay, A. (2022). DENETİM RAPORU GECİKMESİ VE DENETİM FİRMASI ROTASYONU: BORSA İSTANBUL ÜZERİNE BİR İNCELEME. Journal of Management and Economics Research, 20(3), 18-34.
AMA Öztürkçü Akçay A. DENETİM RAPORU GECİKMESİ VE DENETİM FİRMASI ROTASYONU: BORSA İSTANBUL ÜZERİNE BİR İNCELEME. Journal of Management and Economics Research. October 2022;20(3):18-34.
Chicago Öztürkçü Akçay, Aysel. “DENETİM RAPORU GECİKMESİ VE DENETİM FİRMASI ROTASYONU: BORSA İSTANBUL ÜZERİNE BİR İNCELEME”. Journal of Management and Economics Research 20, no. 3 (October 2022): 18-34.
EndNote Öztürkçü Akçay A (October 1, 2022) DENETİM RAPORU GECİKMESİ VE DENETİM FİRMASI ROTASYONU: BORSA İSTANBUL ÜZERİNE BİR İNCELEME. Journal of Management and Economics Research 20 3 18–34.
IEEE A. Öztürkçü Akçay, “DENETİM RAPORU GECİKMESİ VE DENETİM FİRMASI ROTASYONU: BORSA İSTANBUL ÜZERİNE BİR İNCELEME”, Journal of Management and Economics Research, vol. 20, no. 3, pp. 18–34, 2022.
ISNAD Öztürkçü Akçay, Aysel. “DENETİM RAPORU GECİKMESİ VE DENETİM FİRMASI ROTASYONU: BORSA İSTANBUL ÜZERİNE BİR İNCELEME”. Journal of Management and Economics Research 20/3 (October 2022), 18-34.
JAMA Öztürkçü Akçay A. DENETİM RAPORU GECİKMESİ VE DENETİM FİRMASI ROTASYONU: BORSA İSTANBUL ÜZERİNE BİR İNCELEME. Journal of Management and Economics Research. 2022;20:18–34.
MLA Öztürkçü Akçay, Aysel. “DENETİM RAPORU GECİKMESİ VE DENETİM FİRMASI ROTASYONU: BORSA İSTANBUL ÜZERİNE BİR İNCELEME”. Journal of Management and Economics Research, vol. 20, no. 3, 2022, pp. 18-34.
Vancouver Öztürkçü Akçay A. DENETİM RAPORU GECİKMESİ VE DENETİM FİRMASI ROTASYONU: BORSA İSTANBUL ÜZERİNE BİR İNCELEME. Journal of Management and Economics Research. 2022;20(3):18-34.