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Journals / Sayıştay Dergisi / 2026 / Cilt: 37 Sayı: 140

PERCEPTION OF INFORMAL COMPETITION AND AUDITING: EVIDENCE FROM TÜRKIYE

KAYIT DIŞI REKABET ALGISI VE BAĞIMSIZ DENETİM: TÜRKİYE ÖRNEĞİ

Serhat Şamil(KARAMANOĞLU MEHMETBEY ÜNİVERSİTESİ)0000-0003-4075-9268
Pages
199–220
Publication Date
2026-04-11
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In addition, it was found that firm size has a negative correlation with the perception of informal competition, while operating in national and international markets has a positive correlation.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The informal economy constitutes an important phenomenon, not only from the perspective of public finance but also in terms of its role in shaping the competitive environment in which firms operate.
📊
Key Findings & Data:Firms operating informally without complying with tax and regulatory obligations may create unfair competitive pressure on formally operating firms.
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Conclusion & Impact:In addition, it was found that firm size has a negative correlation with the perception of informal competition, while operating in national and international markets has a positive correlation.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Kayıt dışı ekonomi · Kayıt dışı rekabet algısı · Bağımsız denetim

Abstract

The informal economy constitutes an important phenomenon, not only from the perspective of public finance but also in terms of its role in shaping the competitive environment in which firms operate. Firms operating informally without complying with tax and regulatory obligations may create unfair competitive pressure on formally operating firms. This study, which aims to examine the relationship between independent auditing and firms’ perceptions of informal competition, indicates that firms subject to independent auditing tend to perceive informal competition as a less severe business obstacle. In addition, it was found that firm size has a negative correlation with the perception of informal competition, while operating in national and international markets has a positive correlation. Overall, the results suggest that independent auditing may be related to how firms evaluate the competitive environment in which they operate.

Özet

Kayıt dışı ekonomi, yalnızca kamu maliyesi açısından değil, aynı zamanda işletmelerin faaliyet gösterdiği rekabet ortamını şekillendiren önemli bir sorun alanı olarak değerlendirilmektedir. İşletmelerin vergi ve düzenleyici yükümlülüklere tabi olmaksızın faaliyet göstermesi, kayıtlı firmalar açısından haksız rekabet baskısı yaratabilmektedir. Bağımsız denetimin işletmelerin kayıt dışı rekabet algısı ile ilişkisini incelemeyi amaçlayan bu çalışmanın bulguları, bağımsız denetimden geçen işletmelerin kayıt dışı rekabeti daha düşük düzeyde bir faaliyet engeli olarak algılama eğiliminde olduklarını göstermektedir. Ayrıca firma büyüklüğünün kayıt dışı rekabet algısıyla negatif, ulusal ve uluslararası pazarlarda faaliyet göstermenin ise pozitif ilişkili olduğu tespit edilmiştir. Elde edilen sonuçlar, bağımsız denetimin işletmelerin rekabet ortamını değerlendirme biçimleriyle ilişkili olabileceğine işaret etmektedir.

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Cite This Article

Şamil, S. (2026). PERCEPTION OF INFORMAL COMPETITION AND AUDITING: EVIDENCE FROM TÜRKIYE. Sayıştay Dergisi, Cilt: 37 Sayı: 140, 199–220. https://doi.org/10.52836/sayistay.1869248

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