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BAĞIMSIZ DENETİMİ TALEP EDEN HALKA AÇIK OLMAYAN KOBİ'LERİN KARAKTERİSTİK ÖZELLİKLERİ: TÜRKİYE ÖRNEĞİ

CHARACTERISTICS OF NON-PUBLIC SMALL AND MEDIUM ENTERPRISES THAT DEMAND AUDIT SERVICES: EVIDENCE FROM TURKEY

Serhat Şamil(KARAMANOĞLU MEHMETBEY ÜNİVERSİTESİ)0000-0003-4075-9268
Şaban Uzay(ERCIYES UNIVERSITY)0000-0003-0622-7962
Sayfa
498–525
Yayın Tarihi
2023-12-31
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Ayrıca bulgular, denetim talebi ile Ar-Ge yatırımları, uluslararasılaşma ve yasal düzene ilişkin algı arasındaki öngörülen ilişkileri desteklemektedir.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:Zorunlu bağımsız denetimin gerekliliği ve kapsamı, fayda-maliyet değerlendirmeleri ile tartışılagelen bir konudur.
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Temel Bulgular & Veri:Talep eden firmaların özellikleri de söz konusu değerlendirmeler kapsamında dikkate değer bir boyuttur.
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Sonuç & Katkı:Ayrıca bulgular, denetim talebi ile Ar-Ge yatırımları, uluslararasılaşma ve yasal düzene ilişkin algı arasındaki öngörülen ilişkileri desteklemektedir.
🔬Tür:Literatür & Derleme Çalışması
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Bağımsız Denetim Talebi · Zorunlu Bağımsız Denetim · Vekalet Teorisi

Özet

Zorunlu bağımsız denetimin gerekliliği ve kapsamı, fayda-maliyet değerlendirmeleri ile tartışılagelen bir konudur. Talep eden firmaların özellikleri de söz konusu değerlendirmeler kapsamında dikkate değer bir boyuttur. Bu çalışma ile zorunlu bağımsız denetim ve bağımsız denetim talebi eksenindeki tartışmalara Türkiye'den örnekle katkı sağlamak amaçlanmaktadır. Çalışmada deneysel olmayan bir araştırma tasarımı kullanılmış olup, bağımsız denetimi talep eden firmaların farklılaşan özellikleri ortaya konulmaya çalışılmıştır. Bağımsız denetim talebi ile şirketlerin büyüklükleri, finansman ilişkileri ve mülkiyet yapıları arasındaki ilişki konusunda literatürle paralel olarak destekleyici kanıtlar elde edilmiştir. Ayrıca bulgular, denetim talebi ile Ar-Ge yatırımları, uluslararasılaşma ve yasal düzene ilişkin algı arasındaki öngörülen ilişkileri desteklemektedir.

Abstract

The necessity and scope of mandatory audit is an issue discussed alongside benefit-cost evaluations. The characteristics of companies demanding audits are noteworthy in this respect. This study aims to contribute to the discussions on audit demand and mandatory audit, with evidence from Turkey. A non-experimental research approach is employed to identify the distinctive characteristics of SMEs that demand audit. Evidence supporting previous studies is obtained on the relationship between audit demand and size, financing relationships and ownership structure. Furthermore, the results also significantly support the hypothesized association between audit demand and internationalization, R&D, and legal system perception.

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Bu Makaleye Atıf Yap

Şamil, S., Uzay, Ş. (2023). BAĞIMSIZ DENETİMİ TALEP EDEN HALKA AÇIK OLMAYAN KOBİ'LERİN KARAKTERİSTİK ÖZELLİKLERİ: TÜRKİYE ÖRNEĞİ. Muhasebe Bilim Dünyası Dergisi, Cilt: 25 Sayı: 4, 498–525. https://doi.org/10.31460/mbdd.1273455

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