{"id":3398,"date":"2016-09-14T20:39:35","date_gmt":"2016-09-14T17:39:35","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=3398"},"modified":"2016-09-16T02:19:56","modified_gmt":"2016-09-15T23:19:56","slug":"the-relationships-among-earnings-management-independent-audit-opinion-and-audit-firm-switch-a-research-on-manufacturing-industry-at-borsa-istanbul","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/the-relationships-among-earnings-management-independent-audit-opinion-and-audit-firm-switch-a-research-on-manufacturing-industry-at-borsa-istanbul","title":{"rendered":"K\u00e2r Y\u00f6netimi, Ba\u011f\u0131ms\u0131z Denetim G\u00f6r\u00fc\u015f\u00fc ve Denetim Firmas\u0131 De\u011fi\u015fimi Aras\u0131ndaki \u0130li\u015fkiler: Borsa \u0130stanbul \u0130malat Sekt\u00f6r\u00fcne Y\u00f6nelik Bir Ara\u015ft\u0131rma"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nK\u00e2r Y\u00f6netimi, Ba\u011f\u0131ms\u0131z Denetim G\u00f6r\u00fc\u015f\u00fc ve Denetim Firmas\u0131 De\u011fi\u015fimi Aras\u0131ndaki \u0130li\u015fkiler: Borsa \u0130stanbul \u0130malat Sekt\u00f6r\u00fcne Y\u00f6nelik Bir Ara\u015ft\u0131rma<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nMurat Ocak<\/td>\n<\/tr>\n
Cilt:<\/td>\n7<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n3<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2016<\/td>\n<\/tr>\n
Sayfa:<\/td>\n89-110<\/td>\n<\/tr>\n
ISSN:<\/td>\n1309-2448<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2016321810<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Bu \u00e7al\u0131\u015fmada ilk olarak tahakkuk\/i\u015flem esasl\u0131 k\u00e2r y\u00f6netimi ve ba\u011f\u0131ms\u0131z denetim g\u00f6r\u00fc\u015f\u00fc aras\u0131ndaki ili\u015fki ara\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. \u0130kinci olarak ge\u00e7mi\u015f d\u00f6nemde al\u0131nan olumlu g\u00f6r\u00fc\u015f d\u0131\u015f\u0131ndaki g\u00f6r\u00fc\u015flerin mevcut d\u00f6nemde denetim firmas\u0131 de\u011fi\u015fimine etkisi ara\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. Borsa \u0130stanbul \u0130malat sekt\u00f6r\u00fcnde yer alan 1121 i\u015fletme’y\u0131l g\u00f6zlem kullan\u0131lm\u0131\u015ft\u0131r. Sonu\u00e7lar, tahakkuk esasl\u0131 k\u00e2r y\u00f6netiminin g\u00f6stergesi olan ihtiyari tahakkuklar\u0131n i\u015faretli\/mutlak de\u011ferleri ile olumlu g\u00f6r\u00fc\u015f d\u0131\u015f\u0131ndaki g\u00f6r\u00fc\u015f aras\u0131nda pozitif ve anlaml\u0131 ili\u015fki oldu\u011funu g\u00f6stermektedir. \u0130\u015flem esasl\u0131 k\u00e2r y\u00f6netiminin g\u00f6stergesi olan anormal \u00fcretim maliyeti ve anormal faaliyet giderlerinin toplam\u0131 ile olumlu g\u00f6r\u00fc\u015f d\u0131\u015f\u0131nda bir g\u00f6r\u00fc\u015f alma durumu aras\u0131nda anlaml\u0131 bir ili\u015fkiye rastlanmam\u0131\u015ft\u0131r. Ge\u00e7mi\u015f d\u00f6nemde olumlu g\u00f6r\u00fc\u015f d\u0131\u015f\u0131nda bir g\u00f6r\u00fc\u015f alma ile mevcut d\u00f6nemde denetim firmas\u0131 de\u011fi\u015fimi aras\u0131nda pozitif ve anlaml\u0131 ili\u015fki tespit edilmi\u015ftir. Ayr\u0131ca 2013 y\u0131l\u0131ndaki denetim firmas\u0131 de\u011fi\u015fikliklerinde zorunlu rotasyon uygulamas\u0131n\u0131n etkili oldu\u011fu ve i\u015fletmelerin denetim firmalar\u0131n\u0131 de\u011fi\u015ftirdi\u011fi g\u00f6r\u00fclmektedir.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nBa\u011f\u0131ms\u0131z Denetim G\u00f6r\u00fc\u015f\u00fc, Tahakkuk Esasl\u0131 K\u00e2r Y\u00f6netimi, \u0130\u015flem Esasl\u0131 K\u00e2r Y\u00f6netimi, Denetim Firmas\u0131 De\u011fi\u015fimi, Borsa \u0130stanbul<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM40, M41, M42<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: K\u00e2r Y\u00f6netimi, Ba\u011f\u0131ms\u0131z Denetim G\u00f6r\u00fc\u015f\u00fc ve Denetim Firmas\u0131 De\u011fi\u015fimi Aras\u0131ndaki \u0130li\u015fkiler: Borsa \u0130stanbul \u0130malat Sekt\u00f6r\u00fcne Y\u00f6nelik Bir Ara\u015ft\u0131rma Yazar(lar): Murat Ocak Cilt: 7 Say\u0131: 3 Y\u0131l: 2016 Sayfa: 89-110 ISSN: 1309-2448 DOI Numaras\u0131: 10.20409\/berj.2016321810 \u00d6z Bu \u00e7al\u0131\u015fmada ilk olarak tahakkuk\/i\u015flem esasl\u0131 k\u00e2r y\u00f6netimi ve ba\u011f\u0131ms\u0131z […]<\/p>\n

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