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Journals / Uygulamalı Ekonomi ve Sosyal Bilimler Dergisi / 2021 / Cilt: 3 - Sayı: 2

INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY: A LITERATURE REVIEW

İÇ DENETİM VE FİNANSAL RAPORLAMA KALİTESİ: LİTERATÜR İNCELEMESİ

İlknur ESKİN
Pages
61–73
Publication Date
2021-09-25
DOI
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AI Summary & Key Takeaways

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

In addition, it has been determined that the professional and personal characteristics of the auditors (age, education, experience) are reflected in the financial reporting quality.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The purpose of this research; it is examine the relationship between internal auditing and financial reporting quality.
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Key Findings & Data:In this study, national and international studies investigating the relationship between internal auditing and financial reporting quality were examined in the literature.
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Conclusion & Impact:In addition, it has been determined that the professional and personal characteristics of the auditors (age, education, experience) are reflected in the financial reporting quality.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:İç Denetim · Finansal Raporlama Kalitesi · Literatür

Abstract

The purpose of this research; it is examine the relationship between internal auditing and financial reporting quality. In this study, national and international studies investigating the relationship between internal auditing and financial reporting quality were examined in the literature. As a result of the study, it has been determined that it is a positive relationship between the audit committee members being independent and financial expert and the financial reporting quality. It has been determined that the personal characteristics of the members of the audit committee (age, gender, experience) are reflected in the quality of financial reporting, a strong internal audit and internal control system is effective in preventive fraud. In addition, it has been determined that the professional and personal characteristics of the auditors (age, education, experience) are reflected in the financial reporting quality.

Özet

Bu çalışmanın amacı, iç denetim ile finansal raporlama kalitesi arasındaki ilişkiyi incelemektir. Bu amaç doğrultusunda, literatürde iç denetim ile finansal raporlama kalitesi arasındaki ilişkiyi araştıran ulusal ve uluslararası çalışmalar incelenmiştir. Çalışma sonucunda denetim komitesi üyelerinin bağımsız ve finansal uzman olmaları ile finansal raporlama kalitesi arasında pozitif yönlü bir ilişki olduğu tespit edilmiştir. Denetim komitesi üyelerinin kişisel özelliklerinin (yaş, cinsiyet, deneyim) finansal raporlama kalitesine yansıdığı, etkin bir iç denetim ve iç kontrol sisteminin hileli işlemleri önlemede etkili olduğu tespit edilmiştir. Ayrıca denetçilerin mesleki ve kişisel özelliklerinin (yaş, eğitim, deneyim) finansal raporlama kalitesine yansıdığı belirlenmiştir.

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Cite This Article

ESKİN, İ. (2021). INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY: A LITERATURE REVIEW. Uygulamalı Ekonomi ve Sosyal Bilimler Dergisi, Cilt: 3 - Sayı: 2, 61–73. https://ajindex.com/articles/820945

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