Limitations Of Audit Firm Size, Discretionary Accruals And Going-Concern Opinions As An Indicator Of Audit Quality
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Abstract
Denetim kalitesinin doğru belirlenmesi ve ölçülmesi finansal bilgi kullanıcıları için oldukça önemlidir. Ancak, fiili denetim kalitesini tanımlamak ve ölçmek oldukça zor olduğundan, denetim kalitesini ölçmek için ampirik araştırmalarda dolaylı ölçüler kullanılmaktadır. Bu göstergelerin denetim kalitesi için iyi ölçüler olduğuna ilişkin kesin kanıtlar olmamasına rağmen denetim firması büyüklüğü, ihtiyari tahakkuklar ve işletme sürekliliğine ilişkin belirsizlik görüşü verilmesi denetim kalitesi için bir proksi olarak kullanılmaktadır. Bu makalede, bu proksilerin kısıtları muhasebe ve denetim literatürü çerçevesinde incelenmiştir. Böylece, denetim kalitesinin ölçümüne ilişkin problemlere dikkatleri çekmek amaçlanmıştır. Bu çalışmada açıklanan denetim kalitesi proksilerinin kısıtları, bu ölçülerin denetim kalitesi için iyi ölçüler olmadığını ve dolayısıyla alternatif proksilerin araştırılması gerektiğine işaret etmektedir. Alternatif olarak, girdi ve çıktı tabanlı proksilerin birlikte kullanımı, denetim kalitesinin ölçümü ile ilgili olarak daha güvenilir sonuçlar sağlayabilir. Ayrıca, finansal sıkıntılı şirketlere ilk kez sürekliliğe ilişkin belirsizlik görüşü verilmesi denetim kalitesi için bir proksi olarak kullanılabilir.
Keywords
Abstract
Accurate identification and measurement of audit quality is quite important for the users of financial information. However, since it is rather difficult to define and measure actual audit quality, indirect measures have been used to measure the audit quality in empirical studies. Audit firm size, discretionary accruals, and going-concern opinions are extensively used as a proxies for the audit quality, although there is no clear evidence that these proxies are good measures for audit quality. In this paper, limitations of these proxies are examined within the framework of accounting and auditing literature. Thus, it is aimed to draw attention to the problems related to the measurement of the audit quality. The limitations of the audit quality proxies described in the study point out that these proxies are not good measures for audit quality and thus alternative proxies should be investigated. Alternatively, combined use of input and output-based indicators of audit quality may provide more reliable results regarding the measurement of audit quality. Additionally, issuing a first time going-concern opinion for the financially distressed companies may be used as an proxy for audit quality.
Keywords
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