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Journals / Mali Çözüm / 2020 / Cilt: 30 - Sayı: 157

INVESTIGATION OF AUDIT REPORTING LAG: AN APPLICATION FOR BIST COMPANIES

DENETİM RAPORLARININ YAYINLANMA SÜRESİNİN İNCELENMESİ: BİST ŞİRKETLERİ İÇİN BİR UYGULAMA

Ömer Faruk GÜLEÇ
Aysun AKTAŞ MOZEİKÇİ
Pages
125–144
DOI
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AI Summary & Key Takeaways

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

According to the results, there is a statistically significant relationship between firm size, profitability, duality and industry variables and audit reporting lag.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The timing of financial reporting is an important qualitative feature that requires the presentation of financial information as quickly as possible, making the corporate financial statement information useful in decision making.
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Key Findings & Data:In this study, an econometric model is established for the main determinants of audit reporting lag with a sample of 123 financial and non-financial companies for 2017.
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Conclusion & Impact:According to the results, there is a statistically significant relationship between firm size, profitability, duality and industry variables and audit reporting lag.
🔬Design:Modeling & Simulation
📍Scope:2017 Verileri
⚙️Variables:Domain Parameters

Abstract

The timing of financial reporting is an important qualitative feature that requires the presentation of financial information as quickly as possible, making the corporate financial statement information useful in decision making. Delays in reporting reduce the availability of information. Therefore, companies wait until the date on which the audit report should be disclosed before declaring their earnings. This suggests that audit reports play a vital role in determining the usefulness of information over time. In this study, an econometric model is established for the main determinants of audit reporting lag with a sample of 123 financial and non-financial companies for 2017. According to the results, there is a statistically significant relationship between firm size, profitability, duality and industry variables and audit reporting lag. However, there is no significant relationship between financial leverage ratio and audit reporting lag.

Özet

Finansal raporlamanın zamanlaması, kurumsal finansal tablo bilgilerinin karar vermede faydalı hale getirilerek, finansal bilgilerin mümkün olduğunca hızlı bir şekilde kullanıcılara sunulmasını gerektiren önemli bir niteliksel özelliktir. Raporlamadaki gecikmeler bilginin kullanılabilirliğini azaltır. Bu nedenle şirketler kazançlarını ilan etmeden önce denetim raporunun açıklanması gereken tarihe kadar beklerler. Bu durum denetim raporlarının, bilginin faydalılığını belirlemede hayati bir rol üstlendiğini ortaya koymaktadır. Bu çalışmada, 2017 yılı için 123 finansal ve finansal olmayan şirketten oluşan bir örneklemle denetim raporu gecikmesinin temel belirleyicileri için ekonometrik bir model oluşturulmuştur. Elde edilen sonuçlara göre, işletme büyüklüğü, kârlılık, dualite ve sektör değişkenleri ile denetim raporu gecikmesi arasında istatistiksel olarak anlamlı bir ilişki tespit edilmiştir. Bununla birlikte, finansal kaldıraç oranı ile denetim raporu gecikmesi arasında anlamlı bir ilişki bulunmamaktadır.

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Cite This Article

GÜLEÇ, Ö. F., MOZEİKÇİ, A. A. (2020). INVESTIGATION OF AUDIT REPORTING LAG: AN APPLICATION FOR BIST COMPANIES. Mali Çözüm, Cilt: 30 - Sayı: 157, 125–144. https://ajindex.com/articles/281624

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