Denetçi raporu teslim süresi, denetçi büyüklüğü, denetim komitesi büyüklüğü ve denetim komitesi toplantılarının finansal performans, Borsa İstanbul'daki sanayi şirketlerinden kanıtlar
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2020
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Bu çalışma, Borsa İstanbul'da işlem gören ve İngilizce konsolide finansal raporlara sahipşirketler (2009-2018) arasında denetçi raporu teslim süresi, denetçi büyüklüğü, denetim komitesi büyüklüğü ve denetim komitesi toplantılarının finansal performans (aktif getirisi) ile olan ilişkisini, araştırmayı amaçlamaktadır. Bu çalışmada örneklemi 23 şirketten oluşmaktadır. Veriler, modern istatistiksel paket (E - VIEWS-10) kullanılarak bir yöntem (yatay kesit veri) kullanılarak analiz edilmiştir. Sonuçlar, denetçi raporunun teslim süresinin finansal performansla istatistiksel olarak anlamlı ters bir ilişkiye sahip olmadığını göstermektedir. Ayrıca, denetçinin büyüklüğü ile finansal performans arasında istatistiksel olarak anlamlı olmayan pozitif bir ilişki vardır. Denetim komitesi büyüklüğünün finansal performansla ters anlamlı bir istatistiksel ilişkisi vardır. Denetim komitesi toplantı sayısı finansal performansla ters anlamlı olmayan bir istatistiksel ilişkiye sahiptir; bunun sonuçları, ülke ve şirket düzeyindeki düzenleyiciler için finansal performansla ilgili konular açısından önemlidir. Ayrıca, bu çalışmanın sağladığı ek kanıtlar, mevcut deneysel araştırma ve destekleyici teori için bir destek olarak ve gelecekteki araştırmalar tarafından Türkiye'deki finansal performans konuları hakkında daha fazla bilgi edinmek için kullanılabilir.
This study aims to investigate the relationship of auditor's report lead-time, auditor size, audit committee size, and audit committee meetings with financial performance (ROA) among listed companies in the Borsa Istanbul, which have consolidated financial reports in English, during the period from 2009 until 2018, The final sample in this study consists of 23 companies. Data were analyzed using a method (data cross-section), using the modern statistical package (E – VIEWS-10), the results show that the Auditor's report lead-time has an inverse no - statistically significant relationship with financial performance. Moreover, the size of the auditor has a Positive relationship no- statistically significant with financial performance. The Audit committee size has an inverse no - significant statistical relationship with financial performance, the number of Audit Committee Meeting has an inverse no- significant statistical relationship with financial performance; these results of this are of importance to policy-makers at the country and company levels in terms of issues related to financial performance. Further, the additional evidence provided by this study could be used as a support for the extant empirical research and supporting theory and by the future research to understand more about financial performance issues in Turkey.
This study aims to investigate the relationship of auditor's report lead-time, auditor size, audit committee size, and audit committee meetings with financial performance (ROA) among listed companies in the Borsa Istanbul, which have consolidated financial reports in English, during the period from 2009 until 2018, The final sample in this study consists of 23 companies. Data were analyzed using a method (data cross-section), using the modern statistical package (E – VIEWS-10), the results show that the Auditor's report lead-time has an inverse no - statistically significant relationship with financial performance. Moreover, the size of the auditor has a Positive relationship no- statistically significant with financial performance. The Audit committee size has an inverse no - significant statistical relationship with financial performance, the number of Audit Committee Meeting has an inverse no- significant statistical relationship with financial performance; these results of this are of importance to policy-makers at the country and company levels in terms of issues related to financial performance. Further, the additional evidence provided by this study could be used as a support for the extant empirical research and supporting theory and by the future research to understand more about financial performance issues in Turkey.
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İşletme, Borsa İstanbul, Denetim, Business Administration, Denetim komiteleri, İstanbul Stock Exchange, Control, Denetim raporları, Audit committees, Denetçiler, Audit reports, Controller, Finansal performans, Financial performance