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Journals / Muhasebe Bilim Dünyası Dergisi / 2026 / Cilt: 28 Sayı: 1

THE EFFECT OF AUDIT STYLE ON FINANCIAL STATEMENT COMPARABILITY IN TERMS OF ACCRUALS STRUCTURE: EVIDENCE FROM BORSA ISTANBUL IN THE CONTEXT OF THE BIG FOUR AUDIT FIRMS

DENETİM TARZININ TAHAKKUK YAPISI AÇISINDAN FİNANSAL TABLO KARŞILAŞTIRILABİLİRLİĞİNE ETKİSİ: DÖRT BÜYÜK DENETİM FİRMASI ÖZELİNDE BORSA İSTANBUL ÖRNEĞİ

Derya Özarslan(ÇANKIRI KARATEKİN ÜNİVERSİTESİ)0000-0002-3526-6592
Pages
131–156
Publication Date
2026-03-27
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AI Summary & Key Takeaways

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

The findings show that pairs audited by the Big Four have lower total and discretionary accrual differences than those where at least one company was audited by a national audit firm, suggesting higher comparability for companies audited by the Big Four.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study examines the effect of audit style on financial statement comparability, focusing on the Big Four audit firms. 149 companies listed on Borsa Istanbul between 2009 and 2023 were paired by industry and year.
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Key Findings & Data:Regression analysis was used to assess the relationship between accrual differences of matched companies and their audit status.
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Conclusion & Impact:The findings show that pairs audited by the Big Four have lower total and discretionary accrual differences than those where at least one company was audited by a national audit firm, suggesting higher comparability for companies audited by the Big Four.
🔬Design:Araştırma Makalesi
📍Scope:2009 Verileri
⚙️Variables:Denetim Tarzı · Dört Büyük Denetim Firması · Finansal Tablo Karşılaştırılabilirliği

Abstract

This study examines the effect of audit style on financial statement comparability, focusing on the Big Four audit firms. 149 companies listed on Borsa Istanbul between 2009 and 2023 were paired by industry and year. Regression analysis was used to assess the relationship between accrual differences of matched companies and their audit status. The findings show that pairs audited by the Big Four have lower total and discretionary accrual differences than those where at least one company was audited by a national audit firm, suggesting higher comparability for companies audited by the Big Four.

Özet

Bu çalışmada denetim tarzının finansal tablo karşılaştırılabilirliği üzerindeki etkisi dört büyük denetim firması özelinde incelenmektedir. Bu amaçla Borsa İstanbul’da 2009-2023 yılları arasında faaliyet gösteren 149 şirket aynı sektör ve yılda olmak kaydıyla ikişer olarak eşleştirilmiştir. Eşleştirilen şirket çiftlerinin tahakkuklarının farkı ile bu şirketlerin dört büyük denetim firması tarafından denetlenme durumu arasındaki ilişki regresyon analizi ile incelenmiştir. Analizler neticesinde dört büyük denetim firması tarafından denetlenen şirket çiftlerinin toplam tahakkuk ve isteğe bağlı tahakkuk farklarının, en az birisi ulusal denetim firması tarafından denetlenen şirket çiftlerinin tahakkuk farklarına kıyasla daha düşük çıktığı, dolayısıyla bu şirketlerin karşılaştırılabilirlik düzeylerinin daha yüksek olduğu görülmüştür.

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Cite This Article

Özarslan, D. (2026). THE EFFECT OF AUDIT STYLE ON FINANCIAL STATEMENT COMPARABILITY IN TERMS OF ACCRUALS STRUCTURE: EVIDENCE FROM BORSA ISTANBUL IN THE CONTEXT OF THE BIG FOUR AUDIT FIRMS. Muhasebe Bilim Dünyası Dergisi, Cilt: 28 Sayı: 1, 131–156. https://doi.org/10.31460/mbdd.1789800

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