Denetim Raporu Gecikmesi Üzerinde Denetçi Görüşünün, Denetçi ve Denetim Şirketi Değişiminin Etkisi: BIST’te Bir Uygulama

Yıl 2025, Sayı: 105, 75 - 96, 26.01.2025

Erol Geçici

https://doi.org/10.25095/mufad.1553042

Öz

Bu çalışmada, 2015-2023 yılları arasında Borsa İstanbul'da (BIST) sürekli işlem gören 190 finansal olmayan şirketin denetçi görüşünün, erken/geç denetçi değişiminin ve denetim şirketi değişiminin denetim raporu gecikmesine etkisinin panel veriyle analiz edilmesini amaçlamaktadır.
Araştırma sonucuna göre şartlı veya görüş bildirmekten kaçınma denetim görüşü ile denetim raporu gecikmesi arasında anlamlı pozitif bir ilişki tespit edilmiştir. Ancak erken/geç denetçi değişiminin ve denetim şirketi değişiminin denetim raporu gecikmesi üzerinde anlamlı bir etkisi tespit edilememiştir. Aktif kârlılık oranı, şirket büyüklüğü ve dört büyük denetim şirketi tarafından denetlenme ile denetim raporu gecikmesi arasında negatif ilişki tespit edilirken, zarar ile denetim raporu gecikmesi arasında pozitif bir ilişki bulunmuştur. Bulguların, denetim sürecindeki faktörlerin denetim raporu gecikmesi üzerindeki etkilerini anlamaya yönelik literatüre katkı sağlaması beklenmektedir.

Anahtar Kelimeler

Denetim Raporu Gecikmesi, Denetçi Görüşü, Denetçi Değişimi, Panel Veri Analizi, BIST

The Impact of Auditor Opinion, Auditor Change, and Audit Firm Change on Audit Report Delay: An Application in BIST

Öz

This study aims to analyze the effect of auditor's opinion, early/late change of auditor and change of audit firm on audit report delay for 190 non-financial companies continuously traded on Borsa Istanbul (BIST) between 2015 and 2023 using panel data.
The results of the research reveal a significant positive relationship between a qualified opinion or a disclaimer of opinion and audit report delay. However, there is no significant effect of early/late change of auditor and change of audit firm on audit report delay. While a negative relationship was identified between return on assets, company size, and auditing by one of the Big Four firms with audit report delay, a positive relationship was found between firm losses and audit report delay. The findings are expected to contribute to the literature on the effects of factors in the audit process on audit report delay.

Anahtar Kelimeler

Audit Report Delay, Auditor Opinion, Auditor Change, Panel Data Analysis, BIST

Kaynakça

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