Denetim kalitesi ve entegre raporlama kalitesinin firmaların finansal performansına etkisi
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Tarih
2024
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kamu İç Denetçileri Derneği
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Çalışmanın amacı, denetim kalitesi ve entegre raporlama kalitesinin firmaların finansal performansları üzerinde etkisinin olup olmadığını ortaya koymaktır. Bu amaç kapsamında Türkiye Entegre Raporlama Derneği tarafından yayımlanan entegre raporlar içerik analizi yöntemi ile analiz edilmiştir. 2021 ve 2022 yılı için entegre raporlarına ulaşılabilen 26 firma üzerine analizler gerçekleştirilmiştir. Firmaların 2021 ve 2022 yılına ait finansal raporlarına Kamu Aydınlatma Platformu sayesinde ulaşılmış ve veriler elde edilmiştir. Elde edilen veriler korelasyon ve regresyon yöntemleri ile analiz edilmiştir. Sonuç olarak, denetim kalitesi ve entegre raporlama kalitesi ile firma finansal performansı arasında herhangi bir ilişki tespit edilememiştir. Ayrıca denetim kalitesinin, entegre raporlama kalitesini pozitif yönlü anlamlı düzeyde etkilediği tespit edilmiştir.
The aim of the study is to reveal whether audit quality and integrated reporting quality have an impact on the financial performance of firms. For this purpose, the integrated reports published by the Integrated Reporting Association of Turkey were analyzed by content analysis method. Analyses were conducted on 26 firms whose integrated reports were available for 2021 and 2022. The financial reports of the companies for 2021 and 2022 were accessed through the Public Disclosure Platform and data were obtained. The data obtained were analyzed by correlation and regression methods. As a result, no relationship was found between audit quality and integrated reporting quality and firm financial performance. In addition, audit quality has a significant positive effect on integrated reporting quality.
The aim of the study is to reveal whether audit quality and integrated reporting quality have an impact on the financial performance of firms. For this purpose, the integrated reports published by the Integrated Reporting Association of Turkey were analyzed by content analysis method. Analyses were conducted on 26 firms whose integrated reports were available for 2021 and 2022. The financial reports of the companies for 2021 and 2022 were accessed through the Public Disclosure Platform and data were obtained. The data obtained were analyzed by correlation and regression methods. As a result, no relationship was found between audit quality and integrated reporting quality and firm financial performance. In addition, audit quality has a significant positive effect on integrated reporting quality.
Açıklama
Anahtar Kelimeler
Denetim Kalitesi, Entegre Raporlama Kalitesi, Firma Performansı, Audit Quality, Integrated Reporting Quality, Firm Performance
Kaynak
Denetişim
WoS Q Değeri
Scopus Q Değeri
Cilt
-
Sayı
30
