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Journals / İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi / 2022 / Cilt: 21 Sayı: 45

THE IMPACT OF DISCLOSURES OF FAIR VALUE MEASUREMENT ON AUDIT FEES: EVIDENCE FROM BORSA ISTANBUL

GERÇEĞE UYGUN DEĞER ÖLÇÜMÜNE İLİŞKİN AÇIKLAMALARIN DENETİM ÜCRETİNE ETKİSİ: BORSA İSTANBUL ÖRNEĞİ

Serkan Terzi(ÇANKIRI KARATEKİN ÜNİVERSİTESİ)0000-0003-0151-8082
İlker Kıymetli Şen(İstanbul Ticaret Üniversitesi)0000-0001-6175-3397
Pages
1389–1404
Publication Date
2022-12-30
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AI Summary & Key Takeaways

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

Originality: Among the studies in the literature, there are empirical studies examining the relationship between the fair value measurement explanations and the audit fee, but there is no empirical study on this in Turkey.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Purpose: The purpose of this study is to investigate the relationship between assets measured at fair value and audit fees.
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Key Findings & Data:For this purpose, this study was conducted on 243 companies traded in Borsa Istanbul.
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Conclusion & Impact:Originality: Among the studies in the literature, there are empirical studies examining the relationship between the fair value measurement explanations and the audit fee, but there is no empirical study on this in Turkey.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Gerçeğe Uygun Değer · Denetim Ücreti · Borsa İstanbul

Abstract

Purpose: The purpose of this study is to investigate the relationship between assets measured at fair value and audit fees. For this purpose, this study was conducted on 243 companies traded in Borsa Istanbul. Approach: Multiple regression analysis was used in the study. Findings: As a result of the study, a significant and negative relationship was determined between the assets measured with level 2 and 3 inputs and audit fees. In addition, a significant and positive relationship was determined between company size, structural risk, big four audit firms and audit fees. Originality: Among the studies in the literature, there are empirical studies examining the relationship between the fair value measurement explanations and the audit fee, but there is no empirical study on this in Turkey.

Özet

Amaç: Bu çalışmanın amacı, gerçeğe uygun değerle ölçülen varlıklar ile denetim ücreti arasındaki ilişkinin araştırılmasıdır. Bu amaçla Borsa İstanbul’da işlem gören 243 şirket üzerinde araştırma yapılmıştır. Yaklaşım: Çalışmada çoklu regresyon analizi kullanılmıştır. Bulgular: Çalışmanın sonucunda, seviye 2 ve 3 girdileriyle ölçülen varlıklar ile denetim ücreti arasında anlamlı ve negatif ilişki tespit edilmiştir. Bunun yanında şirket büyüklüğü, yapısal risk ve dört büyük denetim firması ile denetim ücreti arasında anlamlı ve pozitif ilişki tespit edilmiştir. Özgünlük: Literatürde yapılan çalışmalar içinde gerçeğe uygun değer ölçümüne ilişkin açıklamalar ile denetim ücreti arasındaki ilişkinin incelendiği ampirik çalışmalar bulunmaktadır ancak Türkiye’de buna yönelik bir ampirik çalışma bulunmamaktadır.

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Cite This Article

Terzi, S., Şen, İ. K. (2022). THE IMPACT OF DISCLOSURES OF FAIR VALUE MEASUREMENT ON AUDIT FEES: EVIDENCE FROM BORSA ISTANBUL. İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, Cilt: 21 Sayı: 45, 1389–1404. https://doi.org/10.46928/iticusbe.1170118

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