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Son yıllarda muhasebe literatüründe hızla değişen ve gelişim gösteren konulardan birisi de denetim kalitesidir. Her ne kadar bu konu sıklıkla ele alınsa da kavramın tanımı üzerinde ortak bir noktaya ulaşılamadığı görülmektedir. Bu doğrultuda çalışmanın amacı, muhasebe ve denetim alanındaki ulusal ve uluslararası dergilerde yayınlanan 2016-2020 yılları arasında denetim kalitesi konusuna yönelik yapılan çalışmaları genel olarak değerlendirmektir. Çalışmada muhasebe ve denetim alanında en fazla makalelerin yayınlandığı Journal of Accounting, Auditing and Finance, Journal of Accounting, Finance and Auditing Studies (JAFAS), Journal of International Accounting, Auditing and Taxation, Accounting, Auditing and Accountability Journal, Journal of Accounting, Auditing and Performance Evaluation İle Muhasebe ve Finansman (MUFAD), Muhasebe Bilim Dünyası (MÖDAV), Muhasebe ve Denetime Bakış ve Mali Çözüm dergilerinde denetim kalitesini konusunda yer alan toplam 30 makale değerlendirilmiştir. Dergilerde yer alan makaleler öncelikle ampirik ve teorik olarak sınıflandırılmıştır. Ayrıca çalışmalarda denetim kalitesini etkileyen ve denetim kalitesinin etkilediği faktörler ele alınmıştır. Çalışma sonuçlarına göre, denetim kalitesi konusunda yayınlanan makalelerin büyük çoğunluğunun yurtdışındaki dergilerde yayınlandığı ve konunun daha çok ampirik olarak ele alındığı, ampirik çalışmaların da genel olarak borsada kayıtlı şirketler üzerinde yapıldığı, verilerin toplanmasında anket tekniğinin kullanıldığı ve analiz yöntemi olarak regresyon analizinin kullanıldığı görülmektedir.
One of the topics that has rapidly changed and evolved in accounting literature in recent years is the quality of audit. Although this issue is often discussed, it seems that a common point on the definition of the concept cannot be reached. The objective of this study is to evaluate the work on the quality of audit between 2016 and 2020, published in national and international journals in the field of accounting and audit. Journal of Accounting, Auditing and Finance, Journal of Accounting, Finance and Auditing Studies (JAFAS), Journal of International Accounting, Auditing and Taxation, Accounting, Auditing and Accountability Journal, Journal of Accounting, Auditing and Performance Evaluation and Accounting and Finance (MUFAD), Accounting Science World (MÖDAV), Accounting and Audit Review and Financial Solutions (MUFAD). The articles in the magazines are primarily classified as empirical and theoretical. The study also discussed the factors affecting the quality of the audit and the quality of the audit. According to the results of the study, the vast majority of the articles published on the quality of audit are published in foreign magazines and the subject is more empirically addressed, the empirical studies are also generally done on companies registered on the stock exchange, the survey technique is used in the collection of data and the analysis method is used in the regression analysis.
It is the issue of audit quality, which is one of the rapidly changing and developing subjects in the accounting literature in recent years. Although this issue is frequently addressed, it is seen that a common point is not reached on the definition of the concept. In this direction, the aim of the study is to generally evaluate the studies on audit quality between 2016-2020 published in national and international journals in the field of accounting and auditing. Journal of Accounting, Auditing and Finance, Journal of Accounting, Finance and Auditing Studies (JAFAS), Journal of International Accounting, Auditing and Taxation, Accounting, Auditing and Accountability Journal, Journal of Accounting, Auditing. A total of 30 articles on audit quality in the journals Accounting and Finance (MUFAD), Accounting Science World (MÖDAV), Accounting and Auditing Overview and Financial Solution were evaluated. Articles in journals are primarily classified as empirical and theoretical. In addition, the factors that affect the audit quality and which are the factors that affect the audit quality are also discussed in the studies. According to the results, it is seen that the majority of the articles published on audit quality are published in foreign journals and the subject is mostly dealt with empirically, and empirical studies are generally carried out on companies listed in the stock exchange, the survey technique is used to collect the data and regression analysis is used as the analysis method.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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