Özet:

Accounting data and financial statements of an entity is a communication tool that bridges stakeholders. This tool is effective in the protection of the financial transparency and even of the expediency of stakeholders. The efficiency of this communication device is directly related to whether the system has been checked or not on how the system has been effectively running and the success and the quality of auditing practices. In this study, it is aimed to determine the effects of the audit structures of firms to the financial transparency. For this purpose, determining a sample of listed companies, the data of the aforesaid firms were analyzed by multivariate statistical techniques. Due to this classification, low-medium-high levels of financial transparency level is directly affected with the auditing structures of companies. According to the findings the structure of the internal audit is a more efficient as a factor than the structure of the external audit. This situation shows the internal control mechanisms is actually one of the key element which affects the financial transparency.

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