COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS
Yıl: 2022 Cilt: 24 Sayı: COVID-19 Özel Sayısı Sayfa Aralığı: 30 - 52 Metin Dili: İngilizce DOI: 10.31460/mbdd.971511 İndeks Tarihi: 13-10-2022
COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS
Öz: This study aims to determine which auditor or business characteristics are associated with the mention of COVID-19 in audit reports. In this context, 475 audit reports of the 2020 financial statements were examined, and reports that mentioned COVID-19 in key audit matters, the emphasis of matter, or other matters paragraphs were identified. As a result of the logistic regression analysis, it was determined that COVID-19 was mentioned more in the audit reports of the larger firms, firms in the sustainability index or the manufacturing sector, and the audits carried out by the Big 4. On the other hand, the gender of the auditor, indexing in the corporate governance index, and the profit of the enterprise are the variables whose effect cannot be determined. The study's findings are significant in that they shed light on several elements influencing the auditor's decision-making process and assess whether the explanation paragraphs are effective preventing the uniformity of the audit reports.
Anahtar Kelime: DENETİM RAPORLARINDAKİ COVID-19 AÇIKLAMALARI İLE İLİŞKİLİ FAKTÖRLER
Öz: Bu çalışmanın amacı denetim raporlarında COVID-19’dan bahsedilmesinin işletmenin ya da denetçinin hangi özellikleri ile ilişkili olduğunu tespit etmektir. Bu kapsamda 2020 finansal tablolarına ait 475 denetim raporu incelenerek, kilit denetim konularında, dikkat çeken hususlar ya da diğer hususlar paragraflarında COVID-19’dan bahsedilen raporlar tespit edilmiştir. Yapılan lojistik regresyon analizi sonucu sürdürülebilirlik endeksinde yer alan işletmelerde, denetim şirketinin 4 büyüklerden biri olması durumunda, firma büyüklüğü arttıkça ve imalat sektöründeki işletmelerin denetim raporlarında COVID-19’dan daha fazla bahsedildiği tespit edilmiştir. Denetçi cinsiyeti, kurumsallık endeksinde yer alma, işletmenin kârı ise etkisi tespit edilemeyen değişkenlerdir Çalışmanın bulguları, denetçinin karar verme sürecini etkileyen çeşitli unsurlara ışık tutması ve açıklama paragraflarının denetim raporlarını tekdüzelikten çıkarmada etkili olup olmadığını değerlendirmesi açısından önemlidir.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | ŞENGÜL ÇELİKAY D (2022). COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS. , 30 - 52. 10.31460/mbdd.971511 |
| Chicago | ŞENGÜL ÇELİKAY DUYGU COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS. (2022): 30 - 52. 10.31460/mbdd.971511 |
| MLA | ŞENGÜL ÇELİKAY DUYGU COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS. , 2022, ss.30 - 52. 10.31460/mbdd.971511 |
| AMA | ŞENGÜL ÇELİKAY D COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS. . 2022; 30 - 52. 10.31460/mbdd.971511 |
| Vancouver | ŞENGÜL ÇELİKAY D COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS. . 2022; 30 - 52. 10.31460/mbdd.971511 |
| IEEE | ŞENGÜL ÇELİKAY D "COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS." , ss.30 - 52, 2022. 10.31460/mbdd.971511 |
| ISNAD | ŞENGÜL ÇELİKAY, DUYGU. "COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS". (2022), 30-52. https://doi.org/10.31460/mbdd.971511 |
| APA | ŞENGÜL ÇELİKAY D (2022). COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS. Muhasebe Bilim Dünyası Dergisi, 24(COVID-19 Özel Sayısı), 30 - 52. 10.31460/mbdd.971511 |
| Chicago | ŞENGÜL ÇELİKAY DUYGU COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS. Muhasebe Bilim Dünyası Dergisi 24, no.COVID-19 Özel Sayısı (2022): 30 - 52. 10.31460/mbdd.971511 |
| MLA | ŞENGÜL ÇELİKAY DUYGU COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS. Muhasebe Bilim Dünyası Dergisi, vol.24, no.COVID-19 Özel Sayısı, 2022, ss.30 - 52. 10.31460/mbdd.971511 |
| AMA | ŞENGÜL ÇELİKAY D COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS. Muhasebe Bilim Dünyası Dergisi. 2022; 24(COVID-19 Özel Sayısı): 30 - 52. 10.31460/mbdd.971511 |
| Vancouver | ŞENGÜL ÇELİKAY D COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS. Muhasebe Bilim Dünyası Dergisi. 2022; 24(COVID-19 Özel Sayısı): 30 - 52. 10.31460/mbdd.971511 |
| IEEE | ŞENGÜL ÇELİKAY D "COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS." Muhasebe Bilim Dünyası Dergisi, 24, ss.30 - 52, 2022. 10.31460/mbdd.971511 |
| ISNAD | ŞENGÜL ÇELİKAY, DUYGU. "COVID-19 IN AUDIT REPORTS: A STUDY ON THE EFFECTS OF BUSINESS AND AUDITOR CHARACTERISTICS". Muhasebe Bilim Dünyası Dergisi 24/COVID-19 Özel Sayısı (2022), 30-52. https://doi.org/10.31460/mbdd.971511 |
