COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS

Yıl 2022, , 30 - 52, 30.06.2022

Duygu Şengül Çelikay

https://doi.org/10.31460/mbdd.971511

Öz

This study aims to determine which auditor or business characteristics are associated with the mention of COVID-19 in audit reports. In this context, 475 audit reports of the 2020 financial statements were examined, and reports that mentioned COVID-19 in key audit matters, the emphasis of matter, or other matters paragraphs were identified. As a result of the logistic regression analysis, it was determined that COVID-19 was mentioned more in the audit reports of the larger firms, firms in the sustainability index or the manufacturing sector, and the audits carried out by the Big 4. On the other hand, the gender of the auditor, indexing in the corporate governance index, and the profit of the enterprise are the variables whose effect cannot be determined. The study's findings are significant in that they shed light on several elements influencing the auditor's decision-making process and assess whether the explanation paragraphs are effective preventing the uniformity of the audit reports.

Anahtar Kelimeler

COVID-19, Audit Reports, Key Audit Matters, Emphasis of Matter Paragraph, Other Matter Paragraph

DENETİM RAPORLARINDAKİ COVID-19 AÇIKLAMALARI İLE İLİŞKİLİ FAKTÖRLER

Öz

Bu çalışmanın amacı denetim raporlarında COVID-19’dan bahsedilmesinin işletmenin ya da denetçinin hangi özellikleri ile ilişkili olduğunu tespit etmektir. Bu kapsamda 2020 finansal tablolarına ait 475 denetim raporu incelenerek, kilit denetim konularında, dikkat çeken hususlar ya da diğer hususlar paragraflarında COVID-19’dan bahsedilen raporlar tespit edilmiştir. Yapılan lojistik regresyon analizi sonucu sürdürülebilirlik endeksinde yer alan işletmelerde, denetim şirketinin 4 büyüklerden biri olması durumunda, firma büyüklüğü arttıkça ve imalat sektöründeki işletmelerin denetim raporlarında COVID-19’dan daha fazla bahsedildiği tespit edilmiştir. Denetçi cinsiyeti, kurumsallık endeksinde yer alma, işletmenin kârı ise etkisi tespit edilemeyen değişkenlerdir Çalışmanın bulguları, denetçinin karar verme sürecini etkileyen çeşitli unsurlara ışık tutması ve açıklama paragraflarının denetim raporlarını tekdüzelikten çıkarmada etkili olup olmadığını değerlendirmesi açısından önemlidir.

Anahtar Kelimeler

COVID-19, Denetim Raporu, Kilit Denetim Konuları, Dikkat Çeken Hususlar Paragrafı, Diğer Hususlar Paragrafı

Kaynakça

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