Kurumsal yönetim uygulamalarının denetim kalitesine etkisi: Borsa İstanbul'da bir araştırma
Küçük Resim Yok
Tarih
2018
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmada kurumsal yönetim uygulamalarının denetim kalitesi üzerine etkisi araştırılmıştır. Çalışmada kurumsal yönetim endeksinin denetim kalitesine etkisinin ölçülebilmesi için Bist Tüm içerisinde yer alan şirketler Kurumsal Yönetim Endeksine dâhil olanlar ve olmayanlar olarak iki gruba ayrılmış ve bu iki grup üzerinden lojistik regresyon modelleri kurularak karşılaştırma yapılmıştır. Kurumsal yönetim uygulamalarının denetim kalitesine etkisinin ölçülebilmesi için şirketlerin finansal verileri kullanılmıştır. Bu modelde kurumsal yönetim notunu etkileyen faktörlerin denetim kalitesine etkisinin araştırılması için şirketin finansal raporları, yönetim yapısı, finansal tabloları ve piyasa verileri kullanılmıştır. Bu veriler üzerinden lojistik regresyon modeli oluşturulmuştur. Sonuç itibari ile kurumsal yönetim uygulamalarının, denetim kalitesini pozitif yönde etkilediği gözlemlenmiştir.
In this study, the effect of corporate governance practices on audit quality is investigated. In order to measure the effect of the corporate governance index on audit quality in the study, two companies were classified as those included in the Corporate Governance Index and the ones not included in the Bist All, and logistic regression models were established and compared between these two groups. Companies' financial data is used to measure the effect of audit quality on corporate governance practices. In this model, the company's financial reports, management structure, financial tables and market data were used to investigate the effect of the factors affecting the corporate governance rating on audit quality. Within the scope of the research, the data of the companies included in the Bist All index excluding the financial sector companies were examined. We classified this index as being included and not included. A logistic regression model was developed based on the data we classify. As a result, it has been observed that corporate governance practices affect the quality of audit positively.
In this study, the effect of corporate governance practices on audit quality is investigated. In order to measure the effect of the corporate governance index on audit quality in the study, two companies were classified as those included in the Corporate Governance Index and the ones not included in the Bist All, and logistic regression models were established and compared between these two groups. Companies' financial data is used to measure the effect of audit quality on corporate governance practices. In this model, the company's financial reports, management structure, financial tables and market data were used to investigate the effect of the factors affecting the corporate governance rating on audit quality. Within the scope of the research, the data of the companies included in the Bist All index excluding the financial sector companies were examined. We classified this index as being included and not included. A logistic regression model was developed based on the data we classify. As a result, it has been observed that corporate governance practices affect the quality of audit positively.
Açıklama
Sosyal Bilimler Enstitüsü, İşletme Ana Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration
