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An Investigation on Audit Fee Determinants: BIST 100 Case within Scope of Audit Revenues in Transparency Reports

Yıl 2022, Cilt: 30 Sayı: 51, 365 - 388, 31.01.2022
https://doi.org/10.17233/sosyoekonomi.2022.01.18

Öz

This study aims to reveal the factors affecting independent audit fees on the basis of companies traded in the BIST (Borsa Istanbul) 100. Financial reports of 98 companies and transparency reports of audit firms were analysed in the frame of the auditee and auditor characteristics, and derivative instruments for 2013-2018 time period. When the characteristics of the client firms are evaluated, a significant positive relationship was reported between the size of the firm and the audit fees. On the other hand, the significant effect of the auditor’s opinion and audit tenure on the audit fees become prevalent within the scope of the auditor firms. In addition to these, significant positive relationship was reported between the number of derivative instruments and comprehensive income and audit revenues.

Kaynakça

  • Abu Risheh, K.E. & A.A. Mo’taz (2014), “The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan”, Accounting & Management Information Systems/Contabilitate si Informatica de Gestiune, 13(3), 520-536.
  • Adams, M. et al. (1997), “The Determinants of External Audit Costs in the New Zealand Life Insurance Industry”, Journal of International Financial Management and Accounting, 8(1), 69-86.
  • Ahmed, K. & M.K. Goyal (2005), “A Comparative Study of Pricing of Audit Services in Emerging Economies”, International Journal of Auditing, 9(2), 103-116.
  • Ajide, F.M. (2014), “Audit Pricing in Nigerian Banking Industry: A Panel Analysis (2008-2012)”, IOSR Journal of Economics and Finance, 2(6), 26-34.
  • Al-Harshani, M.O. (2008), “The Pricing of Audit Services: Evidence from Kuwait”, Managerial Auditing Journal, 23(7), 685-696.
  • Al-Matarneh, G.F. (2012), “The Pricing of Audit Services: Evidence from Jordan”, International Business Research, 5(3), 114-121.
  • Amba, S.M. & F.K. Al-Hajeri (2013), “Determinants of Audit Fees in Bahrain: An Empirical Study”, Journal of Finance and Accountancy, 13, 1-10.
  • Anderson, T. & D. Zeghal (1994), “The Pricing of Audit Services: Further Evidence from the Canadian Market”, Accounting and Business Research, 24(95), 195-207.
  • Baltagi, B. (2008), Econometric Analysis of Panel Data, 4th Ed., John Wiley & Sons.
  • Barton, J. (2001), “Does the Use of Financial Derivatives Affect Earnings Management Decisions?”, The Accounting Review, 76(1), 1-26.
  • Beasley, M.S. (1996), “An Empirical Analysis of The Relation Between the Board of Director Composition and Financial Statement Fraud”, The Accounting Review, October, 443-465.
  • Bedard, J.C. & K.M. Johnstone (2010), “Audit Partner Tenure and Audit Planning and Pricing”, Auditing: A Journal of Practice & Theory, 29(2), 45-70.
  • Bell, T.B. et al. (2001), “Auditors’ Perceived Business Risk and Audit Fees: Analysis and Evidence”, Journal of Accounting Research, 39(1), 35-43.
  • Big4.com. (2015), An Analysis of the 2014 Financial Performance of the World’s Largest Accounting Firms, <http://Www.Big4.Com/Wpcontent/Uploads/2015/01/The-2014-Big-Four-Firms-Performance-Analysisbig4.Com-Jan-2015.Pdf>, 18.05.2015.
  • Boo, E. & D. Sharma (2008), “Effect of Regulatory Oversight on the Association Between Internal Governance Characteristics and Audit Fees”, Journal of Accounting and Finance, 4(1), 51-71.
  • Brinn, T. & et al. (1994), “Audit Fee Determinants of Independent & Subsidiary Unquoted Companies in the UK - An Exploratory Study”, The British Accounting Review, 26(2), 101-121.
  • Cameran, M. (2005), “Audit Fees and the Large Auditor Premium in the Italian Market”, International Journal Of Auditing, 9(2), 129-146.
  • Caneghem, T.V. (2010), “Audit Pricing and the Big4 Fee Premium: Evidence from Belgium”, Managerial Auditing Journal, 25(2), 122-139.
  • Castro, W.B.L. et al. (2015), “Determinants of Audit Fees: A Study in the Companies Listed on the BM&FBOVESPA, Brazil”, Revista Contabilidade & Finanças, 26(69), 261-273.
  • Chambers, D. et al. (2007), “An Evaluation of SFAS No. 130 Comprehensive Income Disclosures”, Review of Accounting Studies, 12(4), 557-593.
  • Chan, P. et al. (1993), “Determinants of Audit Fees for Quoted UK Companies”, Journal of Business Finance and Accounting, 20(6), 765-786.
  • Che-Ahmad, A. & K.A. Houghton (1996), “Audit Fee Premiums of Big Eight Firms: Evidence from the Market for Medium-Size UK Auditees”, Journal of International Accounting, Auditing and Taxation, 5(1), 53-72.
  • Chung, S. & R. Narasımhan (2002), “An International Study of Cross‐Sectional Variations In Audit Fees”, International Journal of Auditing, 6(1), 79-91.
  • Clatworthy, M.A. & M.J Peel (2006), “The Effect of Corporate Status on External Audit Fees: Evidence from the UK”, Journal of Business Finance and Accounting, 1(2), 169-201.
  • Cobbin, P.E. (2002), “International dimensions of the audit fee determinants literature”, International Journal of Auditing, 6(1), 53-77.
  • DeAngelo, L.E. (1981), “Auditor Size and Audit Quality”, Journal of Accounting and Economics, 3(3), 183-199.
  • Dechow, P.M. et al. (1995), “Detecting Earnings Management”, Accounting Review, 70(2), 193-225.
  • Defond, M. & J. Zhang (2014), “A Review of Archival Auditing Research”, Journal of Accounting and Economics, 58(2-3), 275-326.
  • Dopuch, N. & D. Simunic (1980), “The Nature of Competition in the Auditing Profession: A Descriptive and Normative View”, Regulation and the Accounting Profession, 34(2), 283-289.
  • Dugar, A. et al. (1995), “A Comparative Study of the Audit Services Market for Public Sector versus Private Sector Companies in India”, Advances in International Accounting, 8, 1-13.
  • Erdoğan, S. & B. Solak (2016), “Türkiye’de Şeffaflık Raporları ve Bağımsız Denetim Sektörüne Yönelik Ampirik Bir Çalışma”, Çankırı Karatekin Üniversitesi İİBF Dergisi, 6(2), 175-196.
  • Erdoğan, S. & N. Kutay (2016), “Türkiye’de Bağımsız Denetim Şirketlerinin Karakteristiklerinin Bağımsız Denetim Gelirleri Üzerindeki Etkisi”, Uluslararası Yönetim İktisat ve İşletme Dergisi, 12(27), 105-122.
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Bağımsız Denetim Ücretlerini Etkileyen Faktörlere Yönelik Bir Araştırma: Şeffaflık Raporlarında Yer Alan Denetim Gelirleri Çerçevesinde BIST 100 Örneği

Yıl 2022, Cilt: 30 Sayı: 51, 365 - 388, 31.01.2022
https://doi.org/10.17233/sosyoekonomi.2022.01.18

Öz

Bu çalışma BIST (Borsa İstanbul) 100’de işlem gören işletmeler bazında bağımsız denetim ücretlerini etkileyen faktörleri ortaya koymayı amaçlamaktadır. 2013-2018 dönemine ait finansal verileri incelenen 98 şirket ve bu şirketleri denetleyen denetim firmalarının şeffaflık raporları kullanılarak bağımsız denetim ücretlerini etkileyebilecek faktörler, denetlenen firmaya ve denetçi firmaya ait özellikler ile türev araç kullanımı çerçevesinde incelenmiştir. Denetlenen işletme özellikleri değerlendirildiğinde firma büyüklüğü ile denetim ücretleri arasında anlamlı pozitif ilişki raporlanmıştır. Denetim firması özellikleri kapsamında ise denetçi görüşü ile denetim firması ile çalışılan sürenin denetim ücretleri üzerinde anlamlı etkisi ön plana çıkmaktadır. Bu sonuçlara ek olarak, türev araç tutarı ve kapsamlı gelir ile denetim gelirleri arasında ise anlamlı pozitif ilişki raporlanmıştır.

Kaynakça

  • Abu Risheh, K.E. & A.A. Mo’taz (2014), “The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan”, Accounting & Management Information Systems/Contabilitate si Informatica de Gestiune, 13(3), 520-536.
  • Adams, M. et al. (1997), “The Determinants of External Audit Costs in the New Zealand Life Insurance Industry”, Journal of International Financial Management and Accounting, 8(1), 69-86.
  • Ahmed, K. & M.K. Goyal (2005), “A Comparative Study of Pricing of Audit Services in Emerging Economies”, International Journal of Auditing, 9(2), 103-116.
  • Ajide, F.M. (2014), “Audit Pricing in Nigerian Banking Industry: A Panel Analysis (2008-2012)”, IOSR Journal of Economics and Finance, 2(6), 26-34.
  • Al-Harshani, M.O. (2008), “The Pricing of Audit Services: Evidence from Kuwait”, Managerial Auditing Journal, 23(7), 685-696.
  • Al-Matarneh, G.F. (2012), “The Pricing of Audit Services: Evidence from Jordan”, International Business Research, 5(3), 114-121.
  • Amba, S.M. & F.K. Al-Hajeri (2013), “Determinants of Audit Fees in Bahrain: An Empirical Study”, Journal of Finance and Accountancy, 13, 1-10.
  • Anderson, T. & D. Zeghal (1994), “The Pricing of Audit Services: Further Evidence from the Canadian Market”, Accounting and Business Research, 24(95), 195-207.
  • Baltagi, B. (2008), Econometric Analysis of Panel Data, 4th Ed., John Wiley & Sons.
  • Barton, J. (2001), “Does the Use of Financial Derivatives Affect Earnings Management Decisions?”, The Accounting Review, 76(1), 1-26.
  • Beasley, M.S. (1996), “An Empirical Analysis of The Relation Between the Board of Director Composition and Financial Statement Fraud”, The Accounting Review, October, 443-465.
  • Bedard, J.C. & K.M. Johnstone (2010), “Audit Partner Tenure and Audit Planning and Pricing”, Auditing: A Journal of Practice & Theory, 29(2), 45-70.
  • Bell, T.B. et al. (2001), “Auditors’ Perceived Business Risk and Audit Fees: Analysis and Evidence”, Journal of Accounting Research, 39(1), 35-43.
  • Big4.com. (2015), An Analysis of the 2014 Financial Performance of the World’s Largest Accounting Firms, <http://Www.Big4.Com/Wpcontent/Uploads/2015/01/The-2014-Big-Four-Firms-Performance-Analysisbig4.Com-Jan-2015.Pdf>, 18.05.2015.
  • Boo, E. & D. Sharma (2008), “Effect of Regulatory Oversight on the Association Between Internal Governance Characteristics and Audit Fees”, Journal of Accounting and Finance, 4(1), 51-71.
  • Brinn, T. & et al. (1994), “Audit Fee Determinants of Independent & Subsidiary Unquoted Companies in the UK - An Exploratory Study”, The British Accounting Review, 26(2), 101-121.
  • Cameran, M. (2005), “Audit Fees and the Large Auditor Premium in the Italian Market”, International Journal Of Auditing, 9(2), 129-146.
  • Caneghem, T.V. (2010), “Audit Pricing and the Big4 Fee Premium: Evidence from Belgium”, Managerial Auditing Journal, 25(2), 122-139.
  • Castro, W.B.L. et al. (2015), “Determinants of Audit Fees: A Study in the Companies Listed on the BM&FBOVESPA, Brazil”, Revista Contabilidade & Finanças, 26(69), 261-273.
  • Chambers, D. et al. (2007), “An Evaluation of SFAS No. 130 Comprehensive Income Disclosures”, Review of Accounting Studies, 12(4), 557-593.
  • Chan, P. et al. (1993), “Determinants of Audit Fees for Quoted UK Companies”, Journal of Business Finance and Accounting, 20(6), 765-786.
  • Che-Ahmad, A. & K.A. Houghton (1996), “Audit Fee Premiums of Big Eight Firms: Evidence from the Market for Medium-Size UK Auditees”, Journal of International Accounting, Auditing and Taxation, 5(1), 53-72.
  • Chung, S. & R. Narasımhan (2002), “An International Study of Cross‐Sectional Variations In Audit Fees”, International Journal of Auditing, 6(1), 79-91.
  • Clatworthy, M.A. & M.J Peel (2006), “The Effect of Corporate Status on External Audit Fees: Evidence from the UK”, Journal of Business Finance and Accounting, 1(2), 169-201.
  • Cobbin, P.E. (2002), “International dimensions of the audit fee determinants literature”, International Journal of Auditing, 6(1), 53-77.
  • DeAngelo, L.E. (1981), “Auditor Size and Audit Quality”, Journal of Accounting and Economics, 3(3), 183-199.
  • Dechow, P.M. et al. (1995), “Detecting Earnings Management”, Accounting Review, 70(2), 193-225.
  • Defond, M. & J. Zhang (2014), “A Review of Archival Auditing Research”, Journal of Accounting and Economics, 58(2-3), 275-326.
  • Dopuch, N. & D. Simunic (1980), “The Nature of Competition in the Auditing Profession: A Descriptive and Normative View”, Regulation and the Accounting Profession, 34(2), 283-289.
  • Dugar, A. et al. (1995), “A Comparative Study of the Audit Services Market for Public Sector versus Private Sector Companies in India”, Advances in International Accounting, 8, 1-13.
  • Erdoğan, S. & B. Solak (2016), “Türkiye’de Şeffaflık Raporları ve Bağımsız Denetim Sektörüne Yönelik Ampirik Bir Çalışma”, Çankırı Karatekin Üniversitesi İİBF Dergisi, 6(2), 175-196.
  • Erdoğan, S. & N. Kutay (2016), “Türkiye’de Bağımsız Denetim Şirketlerinin Karakteristiklerinin Bağımsız Denetim Gelirleri Üzerindeki Etkisi”, Uluslararası Yönetim İktisat ve İşletme Dergisi, 12(27), 105-122.
  • European Union (2014), “Directive 2014/56/EU of the European Parliament and of the Council”, <http://Eur-Lex.Europa.Eu/Legalcontent/EN/TXT/?Uri=CELEX:32014L0056>, 05.05.2015.
  • Ezzamel, M. et al. (2002), “The relationship between categories of non-audit services and audit fees: Evidence from UK companies”, International Journal of Auditing, 6(1), 13-35.
  • Financial Reporting Council (2008), “The Statutory Auditors (Transparency) Instrument 2008: POB 01/2008”, <https://www.Frc.Org.Uk/FRC-Documents/POB/Statutory-Auditors- (Transparency)-Instrument-2008.Aspx>, 13.05.2015.
  • Firth, M. (1985), “An Analysis of Audit Fees and Their Determinants in New Zealand”, Auditing: A Journal of Practice and Theory, 4 (2 Spring), 23-37.
  • Francis, J.R. & D.J. Stokes (1986), “Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market”, Journal of Accounting Research, 24, 383-393.
  • Francis, J.R. & D.T. Simon (1987), “A Test of Audit Pricing in the Small-Client Segment of the US Audit Market”, Accounting Review, 62(1), 145-157.
  • Francis, J.R. (1984), “The Effect of Audit Firm Size on Audit Prices”, Journal of Accounting and Economics, 6(2), 133-151.
  • Friedman, H.L. & L. Mahieux (2021), “How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?”, Journal of Accounting Research, 59(3), 959-1020.
  • Friis, O. & M. Nielsen (2010), “Audit Fees and IFRS Accounting: Is Information Costly?”, Discussion Papers on Business and Economics, University of Southern Denmark, 3, 1-37.
  • General Accounting Office (2003), Public Accounting Firms: Mandated Study on Consolidation and Competition, Washington, DC.
  • Ghosh, A. & S. Lustgarten, (2006), “Pricing of Initial Audit Engagements by Large and Small Audit Firms”, Contemporary Accounting Research, 23(2), 333-368.
  • Gkountaropoulou, K.M. (2017), “EU Countries’ Institutional Environment and Audit Fees: Field of Research EU Banking Sector”, Master Thesis, International Hellenic University.
  • Goddard, A. & C. Masters (2000), “Audit Committees, Cadbury Code and Audit Fees: An Empirical Analysis of UK Companies”, Managerial Auditing Journal, 15(7), 358-371.
  • Gonthier-Besacier, N. & A. Schatt (2007), “Determinants of Audit Fees for French Quoted Firms”, Managerial Auditing Journal, 22(2), 139-160.
  • Greene, W.H. (2003), Econometric Analysis, 6th Ed., Pearson Education, India.
  • Griffin, P.A. et al. (2009), “Governance Regulatory Changes, International Financial Reporting Standards Adoption, and New Zealand Audit and Non‐Audit Fees: Empirical Evidence”, Accounting & Finance, 49(4), 697-724.
  • Guay, W.R. (1999), “The Impact of Derivatives on Firm Risk: An Empirical Examination of New Derivative Users”, Journal of Accounting and Economics, 26(1-3), 319-351.
  • Gujarati, D.N. (2009), Basic Econometrics, 5th Ed., Tata Mcgraw-Hill Education.
  • Habib, A. et al. (2018), “Money Laundering and Audit Fees”, Accounting and Business Research, 48(4), 427-459.
  • Hackenbrack, K. & W.R. Knechel (1997), “Resource Allocation Decisions in Audit Engagements”, Contemporary Accounting Research, 14(3), 481-499.
  • Hackston, D. & M.J. Milne (1996), “Some Determinants of Social and Environmental Disclosures in New Zealand Companies”, Accounting, Auditing & Accountability Journal, 9(1), 77-108.
  • Hassan, Y. & K. Naser (2013), “Determinants of Audit Fees: Evidence from an Emerging Economy”, International Business Research, 6(8), 13-25.
  • Hesar, H.D. et al. (2014), “A Study of the Relationship between Audit Fees and Board Compensation in TSE-Listed Firms”, Journal of Educational And Management Studies, 4(2), 204-209.
  • Ho, S. et al. (1993), “The Determinants of Audit Fees in Hong Kong: An Empirical Study”, Asian Review of Accounting, 4(2), 32-50.
  • Hogan, C.E. & M.S. Wilkins (2008), “Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?”, Contemporary Accounting Research, 25(1), 219-242.
  • Hossain, S. et al. (2017), “The Relationship Between Audit Team Composition, Audit Fees, and Quality”, Auditing: A Journal of Practice & Theory, 36(3), 115-135.
  • Houghton, K.A. & C. Jubb. 1999. “The Cost of Audit Qualifications: The Role of Non-Audit Services”, Journal of International Accounting, Auditing & Taxation, 8(2), 215-240.
  • Jha, A. & Y. Chen (2014), “Audit Fees and Social Capital”, The Accounting Review, 90(2), 611-639.
  • Jin, Y. & P. Jorion (2006), “Firm Value and Hedging: Evidence from U.S. Oil and Gas Producers”, The Journal of Finance, 6(2), 893-919.
  • Johnson, V.E. et al. (2002), “Audit‐Firm Tenure and the Quality of Financial Reports”, Contemporary Accounting Research, 19(4), 637-660.
  • Jones, J.J. (1991), “Earnings management during import relief investigations”, Journal of Accounting Research, 29(2), 193-228.
  • Joshi, P.L. & H. Bastaki (2000), “Determinants of Audit Fees: Evidence from the Companies Listed in Bahrain”, International Journal of Auditing, 4(2), 129-138.
  • Karim, W. & T. Hasan (2012), “The Market for Audit Services in Bangladesh”, Journal of Accounting in Emerging Economies, 2(1), 50-66.
  • Kaval, H. (2005), Muhasebe Denetimi: Uluslararası Finansal Raporlama Standartları Uygulama Örnekleriyle, Gazi Kitabevi, Ankara.
  • Kikhia, H.Y. (2015), “Determinants of Audit Fees: Evidence from Jordan”, Accounting and Finance Research, 4(1), 42-53.
  • Kilic, E. et al. (2012), “The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions”, The Accounting Review, 88(1), 233-260.
  • Larcker, D.F. & S.A. Richardson (2004), “Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance”, Journal of Accounting Research, 42(3), 625-658.
  • Lenhart, N.J. & P.L. Defliese (1957), Montgomery’s Auditing, 8th edn. (New York: The Ronald Press Company).
  • Liu, S. (2017), “An Empirical Study: Auditors’ Characteristics And Audit Fee”, Open Journal of Accounting, 6(28), 52-70.
  • Mansi, S.A. et al. (2004), “Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market”, Journal of Accounting Research, 42(4), 755-793.
  • McNichols, M.F. (2001), “Research Design Issues in Earnings Management Studies”, Journal of Accounting and Public Policy, 19(4), 313-345.
  • Mohammed, N.H. & A. Saeed (2018), “Determinants of Audit Fees: Evidence from UK Alternative Investment Market”, Academic Journal of Nawroz University, 7(3), 34-47.
  • Monsuru, A.F. (2014), “Audit Pricing in Nigerian Banking Industry: A Panel Analysis (2008-2012)”, IOSR Journal of Economics and Finance, 2(6), 26-34.
  • Morgan, J. & P. Stocken (1998), “The Effects of Business Risk on Audit Pricing”, Review of Accounting Studies, 3(4), 365-385.
  • Naser, K. & R. Nuseibeh (2008), “Determinants of Audit Fees: Empirical Evidence from an Emerging Economy”, International Journal of Commerce And Management, 17(3), 239-254.
  • Niemi, L. (2004), “Auditor Size and Audit Pricing: Evidence from Small Audit Firms”, European Accounting Review, 13(3), 541-560.
  • O’Malley, S.F. (1993), “Legal Liability is Having a Chilling Effect on the Auditor’s Role”, Accounting Horizons, 7(2), 82-87.
  • Palmrose, Z.V. (1986), “Audit Fees and Auditor Size: Further Evidence”, Journal of Accounting Research, 24(1), 97-110.
  • Pincus, M. & S. Rajgopal (2002), “The Interaction Between Accrual Management and Hedging: Evidence from Oil and Gas Firms”, The Accounting Review, 77(1), 127-160.
  • Ramzy, W.A. (1988), The determinants of audit fees: An analytical study, Heriot-Watt University.
  • Ranasinghe, T. et al. (2018), Do Auditors Charge a Risk Premium? Evidence from the Association Between Derivative Hedging and Audit Fees, <https://ssrn.com/abstract=3229910>, or <http://dx.doi.org/10.2139/ssrn.3229910>, 13.07.2018.
  • Reynolds, J.K. & J.R. Francis (2000), “Does Size Matter? The Influence of Large Clients on Office-Level Auditor Reporting Decisions”, Journal of Accounting and Economics, 30(3), 375-400.
  • Rick, H. et al. (2005), Principles of Auditing: An Introduction to International Standards on Auditing, 2nd Ed., London: Prentice Hall.
  • Rusmanto, T. & S.R. Waworuntu (2015), “Factors Influencing Audit Fee in Indonesian Publicly Listed Companies Applying GCG”, Procedia-Social And Behavioral Sciences, 172, 63-67.
  • Said, S.M. & A. Qasim (2010), “External Auditors’ Reliance on Internal Auditors and Its Impact on Audit Fees: An Empirical Investigation”, Managerial Auditing Journal, 25(6), 509-525.
  • Sakin, İ. & Z. Türk (2019), “Bağımsız Denetim Kalitesi Açısından Bağımsız Denetim Kuruluşlarının Özellikleri ve Denetim Gelirleri: Bağımsız Denetim Kuruluşları Üzerine Bir Araştırma”, Business & Management Studies: An International Journal, 7(3), 200-220.
  • Schelleman, C. & W.R. Knechel (2010), “Short-Term Accruals and the Pricing and Production of Audit Services”, Auditing: A Journal of Practice & Theory, 29(1), 221-250.
  • Simunic, D.A. (1980), “The Pricing of Audit Services: Theory and Evidence”, Journal of Accounting Research, 18(1), 161-190.
  • Singh, H. & R. Newby (2010), “Internal Audit and Audit Fees: Further Evidence”, Managerial Auditing Journal, 25(4), 309-327.
  • Smieliauskas, W. & K.C.K Lam (2004), “Quality financial reporting and its relationship to audit quality via an expanded risk model”, Journal of Forensic Accounting, V, 273-310.
  • Soyemi, K.A. & J.K. Olowookere (2013), “Determinants of External Audit Fees: Evidence from the Banking Sector in Nigeria”, Research Journal of Finance and Accounting, 4(15), 50-58.
  • Stanley, J.D. (2011), “Is the audit fee disclosure a leading indicator of clients’ business risk?”, AUDITING: A Journal of Practice & Theory, 30(3), 157-179.
  • Stice, J.D. (1991), “Using Financial and Market Information to Identify Pre-Engagement Factors Associated with Lawsuits against Auditors”, Accounting Review, 66(3), 516-533.
  • Taylor, M.H. & D.T. Simon (1999), “Determinants of Audit Fees: The Importance of Litigation, Disclosure, and Regulatory Burdens in Audit Engagements in 20 Countries”, The International Journal of Accounting, 34(3), 375-388.
  • Thinggaard, F. & L. Kiertzner (2008), “Determinants of Audit Fees: Evidence from a Small Capital Market with a Joint Audit Requirement”, International Journal of Auditing, 12(2), 141-158.
  • Urhoghide, R.O. & F.K. Emeni (2014), “The Effect of Client Characteristics on Audit Fee: Evidence from Nigeria”, Global Journal of Accounting, 4(1), 48-58.
  • Urhoghide, R.O. &F.O.I. Izedonmi (2015), “An Empirical Investigation of Audit Fee Determinants in Nigeria”, International Journal of Business and Social Research, 5(8), 48-58.
  • Vermeer, T.E. et al. (2009), “Audit Fees at US Non-Profit Organizations.Auditing”, A Journal of Practice & Theory, 28(2), 289-303.
  • Vu, D.H.T (2012), “Determinants of Audit Fees for Swedish Listed Non-Financial Firms in NASDAQ OMX Stockholm”, <https://lup.lub.lu.se/student-papers/search/publication/2856912>, 13.07.2018.
  • Xu, Y. (2011), “The Determinants of Audit Fees: An Empirical Study of China´s Listed Companies”, <http://Lup.Lub.Lu.Se/Luur/Download?Func=Downloadfile&Recordoıd=2201488&Fileoıd=2436306>, 13.07.2018.
  • Yatim, P. et al. (2006), “Governance Structures, Ethnicity, And Audit Fees of Malaysian Listed Firms”, Managerial Auditing Journal, 21(7), 757-782.
  • Yazıcı, N. (2019), “Türkiye’de Bağımsız Denetim Şirketlerinin Gelirlerini Etkileyen Unsurların Şeffaflık Raporlarının Analizi ile Belirlenmesi”, Gümüşhane Üniversitesi Sosyal Bilimler Enstitüsü Elektronik Dergisi, 10(1), 168-180.
  • Zerni, M. (2012), “Audit Partner Specialization and Audit Fees: Some Evidence from Sweden”, Contemporary Accounting Research, 29(1), 312-340.
Toplam 105 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm Makaleler
Yazarlar

Merve Acar 0000-0001-5312-7935

Erken Görünüm Tarihi 28 Ocak 2022
Yayımlanma Tarihi 31 Ocak 2022
Gönderilme Tarihi 13 Mart 2021
Yayımlandığı Sayı Yıl 2022 Cilt: 30 Sayı: 51

Kaynak Göster

APA Acar, M. (2022). Bağımsız Denetim Ücretlerini Etkileyen Faktörlere Yönelik Bir Araştırma: Şeffaflık Raporlarında Yer Alan Denetim Gelirleri Çerçevesinde BIST 100 Örneği. Sosyoekonomi, 30(51), 365-388. https://doi.org/10.17233/sosyoekonomi.2022.01.18
AMA Acar M. Bağımsız Denetim Ücretlerini Etkileyen Faktörlere Yönelik Bir Araştırma: Şeffaflık Raporlarında Yer Alan Denetim Gelirleri Çerçevesinde BIST 100 Örneği. Sosyoekonomi. Ocak 2022;30(51):365-388. doi:10.17233/sosyoekonomi.2022.01.18
Chicago Acar, Merve. “Bağımsız Denetim Ücretlerini Etkileyen Faktörlere Yönelik Bir Araştırma: Şeffaflık Raporlarında Yer Alan Denetim Gelirleri Çerçevesinde BIST 100 Örneği”. Sosyoekonomi 30, sy. 51 (Ocak 2022): 365-88. https://doi.org/10.17233/sosyoekonomi.2022.01.18.
EndNote Acar M (01 Ocak 2022) Bağımsız Denetim Ücretlerini Etkileyen Faktörlere Yönelik Bir Araştırma: Şeffaflık Raporlarında Yer Alan Denetim Gelirleri Çerçevesinde BIST 100 Örneği. Sosyoekonomi 30 51 365–388.
IEEE M. Acar, “Bağımsız Denetim Ücretlerini Etkileyen Faktörlere Yönelik Bir Araştırma: Şeffaflık Raporlarında Yer Alan Denetim Gelirleri Çerçevesinde BIST 100 Örneği”, Sosyoekonomi, c. 30, sy. 51, ss. 365–388, 2022, doi: 10.17233/sosyoekonomi.2022.01.18.
ISNAD Acar, Merve. “Bağımsız Denetim Ücretlerini Etkileyen Faktörlere Yönelik Bir Araştırma: Şeffaflık Raporlarında Yer Alan Denetim Gelirleri Çerçevesinde BIST 100 Örneği”. Sosyoekonomi 30/51 (Ocak 2022), 365-388. https://doi.org/10.17233/sosyoekonomi.2022.01.18.
JAMA Acar M. Bağımsız Denetim Ücretlerini Etkileyen Faktörlere Yönelik Bir Araştırma: Şeffaflık Raporlarında Yer Alan Denetim Gelirleri Çerçevesinde BIST 100 Örneği. Sosyoekonomi. 2022;30:365–388.
MLA Acar, Merve. “Bağımsız Denetim Ücretlerini Etkileyen Faktörlere Yönelik Bir Araştırma: Şeffaflık Raporlarında Yer Alan Denetim Gelirleri Çerçevesinde BIST 100 Örneği”. Sosyoekonomi, c. 30, sy. 51, 2022, ss. 365-88, doi:10.17233/sosyoekonomi.2022.01.18.
Vancouver Acar M. Bağımsız Denetim Ücretlerini Etkileyen Faktörlere Yönelik Bir Araştırma: Şeffaflık Raporlarında Yer Alan Denetim Gelirleri Çerçevesinde BIST 100 Örneği. Sosyoekonomi. 2022;30(51):365-88.