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Journals / Muhasebe ve Denetime Bakış / 2026 / Cilt: 22 Sayı: 68

THE IMPACT OF KEY AUDIT MATTER REPORTING ON AUDIT QUALITY: EVIDENCE FROM TURKEY

KİLİT DENETİM KONULARI RAPORLAMASININ DENETİM KALİTESİNE ETKİSİ: TÜRKİYE’YE İLİŞKİN BULGULAR

Serkan Terzi(ÇANKIRI KARATEKİN ÜNİVERSİTESİ)0000-0003-0151-8082
İlker Kıymetli Şen(İstanbul Ticaret Üniversitesi)0000-0001-6175-3397
Pages
59–74
Publication Date
2023-01-12
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AI Summary & Key Takeaways

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

However, some control variables (financial leverage ratio, business complexity ratio, company size, ratio of cash flows from operating activities to total assets and corporate age) have been found to be effective on audit quality.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The purpose of this study is to examine the impact of the key audit matter reporting in auditor’s report on audit quality.
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Key Findings & Data:For this purpose, 217 companies traded in Borsa Istanbul between 2017-2020 were used in the analysis.
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Conclusion & Impact:However, some control variables (financial leverage ratio, business complexity ratio, company size, ratio of cash flows from operating activities to total assets and corporate age) have been found to be effective on audit quality.
🔬Design:Modeling & Simulation
📍Scope:2017-2020 Verileri
⚙️Variables:Kilit Denetim Konuları · Denetim Kalitesi · Türkiye

Abstract

The purpose of this study is to examine the impact of the key audit matter reporting in auditor’s report on audit quality. For this purpose, 217 companies traded in Borsa Istanbul between 2017-2020 were used in the analysis. The variables used in the analysis were selected from studies in the literature. The relationship between audit quality and key audit matters reporting was analyzed using the Modified Jones Model. Besides, other variables related to audit quality were also included in the analysis. In this study, a significant relationship was found between key audit matters reporting and audit quality. However, some control variables (financial leverage ratio, business complexity ratio, company size, ratio of cash flows from operating activities to total assets and corporate age) have been found to be effective on audit quality.

Özet

Bu çalışmanın amacı denetçi raporunda kilit denetim konularının raporlanmasının denetim kalitesi üzerindeki etkisinin incelenmesidir. Bu amaç için Borsa İstanbul’da 2017-2020 yılları arasında işlem gören 217 şirket analizde kullanılmıştır. Analizde kullanılan değişkenler, literatürdeki çalışmalardan seçilmiştir. Denetim kalitesi ile kilit denetim konuları raporlaması arasındaki ilişki Düzeltilmiş Jones Modeli kullanılarak analiz edilmiştir. Bunun yanında denetim kalitesi ile ilgili diğer değişkenler de analize dahil edilmiştir. Çalışmada, kilit denetim konularının raporlanması ile denetim kalitesi arasında anlamlı ilişki tespit edilmiştir. Bununla birlikte bazı kontrol değişkenlerinin (finansal kaldıraç oranı, iş karmaşıklığı düzeyi, işletmenin büyüklüğü, esas faaliyetlerden nakit akışlarının toplam aktife oranı ve şirketin yaşı) denetim kalitesi üzerinde etkili olduğu tespit edilmiştir.

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Cite This Article

Terzi, S., Şen, İ. K. (2023). THE IMPACT OF KEY AUDIT MATTER REPORTING ON AUDIT QUALITY: EVIDENCE FROM TURKEY. Muhasebe ve Denetime Bakış, Cilt: 22 Sayı: 68, 59–74. https://doi.org/10.55322/mdbakis.1098821

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