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Effect of Mandatory Rotation on Independent Audit Quality: Literature Review

Yıl 2018, Cilt: 1 Sayı: 2, 1 - 21, 30.12.2018

Neriman Yalçın

Öz

After
the financial scandals experienced in the world, mandatory rotation application
in an independent audit that was offered by SOX Rule in 2002 has been subjected
to several academic studies (theoretical and empirical) to provide confidence
and auditor independence. The studies mentioned analyzed the effect of the
mandatory rotation on the audit quality in different country samples under
different rotation conditions at different levels by different variables. The
purpose of this research was to make a summary of the studies in the literature
about the mandatory rotation. In accordance with this purpose, 41 academic
studies were reviewed in terms of their findings about the effect of the
mandatory rotation on the independent audit quality by classifying these
studies with regards to their implementation level. It is concluded at the end
of the evaluations that literature has several different results on many
subjects, notably costs and tenure and the level in which the mandatory
rotation needs to be applied. Moreover, with reference to the literature, there
is a need for empirical surveys in which the benefit and costs of the mandatory
rotation are comparably measured.

Anahtar Kelimeler

Mandatory audit firm rotation Mandatory auditor rotation Audit quality

Kaynakça

  • AREL, B., BRODY, R. & PANY, K. (2006). Findings on the effects of audit firm rotation on the audit process under varying strengths of Corporate governance. Advances in Accounting, 22, 1–27.
  • BAMBER, E.M. & BAMBER, L.S. (2009). Discussion of mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research Vol. 26 No. 2 (Summer 2009), 393–402, doi:10.1506/car.26.2.3.
  • BLOUIN, J., GREIN, B.M. & ROUNTREE, B.R. (2007). An Analysis of Forced Auditor change: The Case of Former Andersen Clients: The Accounting Review 82 (3). 621-650.
  • CAMERAN, M., FRANCIS, J.R., MARRA, A. & PETTINICCHIO, A. (2015). Are there adverse consequences of mandatory auditor rotation? Evidence from the Italian experience, auditing. A Journal of Practice & Theory American Accounting Association Vol. 34, No. 1, 1–24, DOI: 10.2308/ajpt-50663.
  • CAREY, P. & SIMNETT, R. (2006). Audit partner tenure and audit quality. The Accounting Review, 81 (3), 653-676.
  • CARRERA, N., GOMEZ-AGUILAR, N., HUMPHREY, C. & RUİZ-, E. (2007). Mandatory Audit Firm Rotation in Spain: A Policy that was never applied; Accounting, Auditing and Accountability Journal.20(5), 671-701.
  • CASTERELLA, J.R. & JOHNSTON, D. (2013). Can the academic literature contribute to the debate over mandatory audit firm rotation? Research in Accounting Regulation 25, 108–116.
  • CHI, W. & HUANG, H. (2005). Discretionary accruals, audit firm tenure and audit partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting and Economics 1(1), 1-65.
  • CHİ, W., HUANG H., LIAO Y. & XIE H. (2009). Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research Vol. 26 No. 2 (Summer 2009), 359–91.
  • CHOI, J., LİM, H. & MALİ, D. (2017). Mandatory audit firm rotation and Bıg4 effect on audit quality: Evidence from South Korea. Asian Academy of Management Journal of Accounting & Finance. 2017, Vol. 13 Issue 1, 1-40.
  • COHEN REPORT, Commission on Auditors’ Responsibilities Cohen Commission. (1978). Report, Conclusions and Recommendations. http://3197d6d14b5f19f2f4405e13d29c4c016cf96cbbfd197c579b45.r81.cf1.rackcdn.com/collection/papers/1970/1978_0101_CohenAuditors.pdf. Erişim tarihi: 07/09/2015.
  • COPELAND, J. (2002). Deloitte CEO Jim Copeland to retire. https://www.accountingweb.com/aa/auditing/deloitte-ceo-jim-copeland-to-retire.
  • CORBELLA, A., FLORİOA, C., GOTTİB, G. & MASTROLİA S.A. (2015). Audit firm rotation, audit fees and audit quality: The experience of Italian public companies. Journal of International Accounting, Auditing and Taxation 25, 46–66.
  • COSO Report, The COSO Financial Controls Framework: 1992 version, http://www.sox-online.com/coso-cobit-center/original-coso-framework/. Erişim tarihi: 08/06/2016.
  • DANIELS, B. W. & BOOKER, Q. (2011). The effects of audit firm rotation on perceived auditor independence and audit quality. Research in Accounting Regulation, 23(1), 78–82.
  • DOPUCH N., KİNG R. & SCHWARTZ, R. (2001). An experimental investigation of retention and rotation requirements. Journal of Accounting Research, 39(1), 93-117.
  • DOĞAN, A. (2016). Bağımsız denetimde zorunlu rotasyon. Muhasebe ve Denetim Dünyası, Yıl, 1, Sayı,1, Haziran 2016, 1-22.
  • EU, 8. DIRECTIVE, 2006//EEC, 25.04.2006,http://www.istanbulymmo.org.tr/Data/Platform/1198.pdf. Erişim tarihi: 16/09/2016.
  • EU REPORT, Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on Specific Requirements Regarding Statutory Audit of Public-Interest Entities and Repealing Commission Decision 2005/909/EC, OJ L158/77- 112, 27 May 2014, Brüksel.
  • EWELT- KNAUER, C., GOLD, A. & POTT, C. (2013). Mandatory audit firm rotation: A review of stakeholder perspectives and prior research. Accounting in Europe, 2013 Vol. 10, No. 1, 27–41, http://dx.doi.org/10.1080/17449480.2013.77.
  • FIRTH, M., RUİ, O.M & Xİ W. (2012). How do various forms of auditor rotation affect audit quality? Evidence from China. The International Journal of Accounting, 47, 109–138.
  • GHOSH, A. & MOON, D.C. (2005). Audit tenure and perceptions of audit quality. The Accounting Review, 80(2), 585- 612.
  • GÖNEN, S. ve Rasgen, M. (2016). Bağımsız denetimde zorunlu denetçi rotasyonu. İnsan ve Toplum Bilimleri Araştırmaları Dergisi, 5 (7), 1809-1822. DOI: 10.15869/itobiad.259229.
  • GREEN PAPER Audit Policy: Lessons from the crisis, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52010DC0561&from=EN.
  • HARRIS, K. & WHİSENANT, S. (2012). Mandatory audit rotation: An international investigation. Working paper, Houston TX: Bauer College of Business, The University of Houston.
  • HOYLE, J. (1978). Mandatory auditor rotation: The arguments and alternative. Journal of Accountancy,145(5). 69- 78.
  • JACKSON, A.B., MOLDRİCH, M. & ROEBUCK, P. (2008). Mandatory audit firm rotation and Audit quality. Managerial Auditing Journal, Vol. 23 Issue: 5, 420-437, https://doi.org/10.1108/02686900810875271.
  • JENKİNS, D.S & VERMEER, T.E (2013). Audit firm rotation and audit quality: Evidence From academic research. Accounting Research Journal, 26(1), 75 – 84.
  • JOHNSON V.E., KHURANA, I.K. & REYMOLDS J.K. (2002). Audit-Firm tenure and the quality of financial reports. Contemporary Accounting Research Vol.19, No. 4, 637-660.
  • KAPLAN, S. E., & MAULDİN, E. G. (2008). Auditor rotation and the appearance of independence: Evidence from non-professional investors. Journal of Accounting & Public Policy, 27(2), 177–192.
  • KIM, J.B. & YI C.H. (2009). Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea. Journal of Accounting and Public Policy, 28(3), 207-230.
  • KIM, H., LEE, H. & LEE J.E. (2015). Mandatory audit firm rotation and audit quality. The Journal of Applied Business Research – May/June 2015 Volume 31, Number 3, 1089-2008.
  • KWON, S. Y., LİM, Y. & SİMNETT, R. (2011). Mandatory audit firm rotation and audit quality: Evidence from the Korean audit market. Working Paper, Kessington, NSW: University of New South Wales, SSRN eLibrary.
  • KWON, S. Y., LİM, Y. & SİMNETT, R. (2014), The effect of mandatory audit firm rotation on audit quality and audit fees: Emprical evidence from the Korean audit market. Auditing: A Journal of Practise & Theory, 26 (1), 113-131.
  • LANTAU, M. & ERTMAN, P. (2012). Could mandatory audit firm rotation improve audit quality? Lund University School of Economics and Management, May 2012, Businessand Management Thesis.
  • LENNOX, C. (2007). Auditor tenure and rotation. Template: Royal a Font. Date: 10/06/2014; 3B2 version: 9.1.406/W Unicode (May 24 2007) (APS_OT), Dir: //integrafs1/kcg/2agination/TandF/ROCA_RAPS/ApplicationFiles/9780415633635.3d
  • LENNOX, C.S., Wu, X. & ZHANG, T. (2014). Does mandatory rotation of audit partners improve audit quality? The Accounting Review American Accounting Association Vol. 89, No. 5 DOI: 10.2308/accr-50800 2014. 1775–1803.
  • MANSI, S. A., MAXWELL, W. F. & MİLLER, D. P. (2004). Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research, 42(4), 755–793.
  • MONROE G. & HOSSAİN S. (2013). Does audit quality improve after the implementatıon of mandatory audit partner rotation? Australia. Accounting and Management Information Systems Vol. 12, No. 2, 263–279.
  • MYERS, J. N., MYERS, L. A. & OMER, T. C. (2003). Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation. The Accounting Review 78 (3), 779– 799.
  • NICOLĂESCU, E. (2014). The effects of audit fırm rotation on earnings quality. Economics, Management, and Financial Markets Volume 9(1), 2014, 148–153, ISSN 1842-3191.
  • ODIA J.O. (2015). Auditor tenure, Auditor Rotation and Audit Quality. A review. European Journal of Accounting, Auditing and Finance Research Vol.3, No.10, 76-96, October 2015, Published by European Centre for Research Training and Development UK.
  • RUIZ-BARBADILLO, E., GÓMEZ-AGUILAR, N., & CARRERA, N. (2009). Does mandatory audit firm rotation enhance auditor independence? Evidence from Spain. Auditing, 28(1), 113–135.
  • SAID, K.M. & KHASHARMEH H. A. (2014). Mandatory audit firm rotation and audit costs: A survey of auditing firms in Bahrain. Journal and Finance and Accounting, 2014,2 (6), 116-128.
  • SAKİN, T. (2015). Denetçi rotasyonu ve Türkiye uygulaması. Muhasebe Enstitüsü Seçmeler 2015, İstanbul Üniversitesi Yayınları: İstanbul. http://muhasebe.istanbul.edu.tr/wp-content/uploads/2014/01/Se%C3%A7meler-015.pdf.
  • Sarbanes Oxley Act. (25.07.2002, H.R. 3763). www.soxlaw.com. Erişim tarihi: 01.06.2015
  • ŞAVLI, T. (2016). Türkiye’de bağımsız denetimde rotasyon: düzenlemeler, uygulamalar ve öneriler. Mali Çözüm Dergisi, Mart- Nisan 2016, 37-57.
  • ŞENYİĞİT B. ve ZEYTİNOĞLU, E. (2014). Zorunlu denetçi rotasyonunun denetim kalitesi üzerindeki etkileri: Literatür araştırması. İ. Ü. İşletme Fakültesi İşletme İktisadı Enstitüsü Yönetim Dergisi, Yıl : 25 Sayı : 77 Aralık 2014, 79-98.
  • TREADWAY REPORT, Report of the National Commission on Fraudulent Financial Reporting, https://www.coso.org/Documents/NCFFR.pdf. Erişim tarihi: 08/04/2016
  • TUAN, K. (2015). Bağımsız denetimde rotasyon uygulaması: Sistemin artıları-eksileri üzerine tartışmalar. The Journal of Academic Social Science, Vol.3, 291-309.
  • YAŞAR, A. (2016). Bağımsız denetim kuruluşu değişikliklerini etkileyen faktörlerin belirlenmesi üzerine bir araştırma. Ankara: Akademisyen Kitabevi.
  • YAŞAR A. ve YALÇIN N. (2018). Gönüllü denetim kuruluşu değişikliğinin denetim kalitesine etkisi. 15.Uluslararası Muhasebe Konferansı. 13-15 Eylül 2018, Nevşehir Hacı Bektaş-ı Veli Üniversitesi.

Zorunlu Rotasyonun Bağımsız Denetim Kalitesi Üzerine Etkisi: Literatür Değerlendirmesi

Yıl 2018, Cilt: 1 Sayı: 2, 1 - 21, 30.12.2018

Neriman Yalçın

Öz

Dünyada yaşanan finansal skandalların
ardından, denetçi bağımsızlığı ve denetim kalitesine duyulan güvenin sağlanması
ve korunması amacıyla, 2002 yılında SOX Yasası ile önerilen bağımsız denetimde
zorunlu rotasyon uygulaması, birçok akademik (teorik ve ampirik) araştırmaya
konu olmuştur. Söz konusu araştırmalar zorunlu rotasyonun denetim kalitesi
üzerindeki etkisini farklı ülke örneklemlerinde, farklı düzeylerde rotasyon
şartları altında ve farklı değişkenlerle incelemiştir. Bu çalışmanın amacı
zorunlu rotasyon hakkında yapılmış literatürde yer alan söz konusu
araştırmaların toplu bir özetini ortaya koymaktır. Bu amaçla, literatürde yer
alan 41 akademik araştırma uygulanma düzeyi bakımından sınıflandırılarak,
zorunlu rotasyonun bağımsız denetim kalitesine etkisi hakkındaki bulguları
yönünden incelenmiştir. Yapılan değerlendirme sonucunda; literatürün zorunlu
rotasyonun hangi düzeyde uygulanmasının daha faydalı olacağı, maliyetleri ve
süresi başta olmak üzere birçok konuda birbirinden farklı bulgular elde ettiği
sonucuna ulaşılmış olup; zorunlu rotasyonun fayda ve maliyetlerinin
karşılaştırılabilir şekilde ölçüldüğü ampirik araştırmalara ihtiyaç duyulduğu
görülmüştür.

Anahtar Kelimeler

Zorunlu denetim firması rotasyonu Zorunlu sorumlu ortak baş denetçi rotasyonu Denetim kalitesi

Kaynakça

  • AREL, B., BRODY, R. & PANY, K. (2006). Findings on the effects of audit firm rotation on the audit process under varying strengths of Corporate governance. Advances in Accounting, 22, 1–27.
  • BAMBER, E.M. & BAMBER, L.S. (2009). Discussion of mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research Vol. 26 No. 2 (Summer 2009), 393–402, doi:10.1506/car.26.2.3.
  • BLOUIN, J., GREIN, B.M. & ROUNTREE, B.R. (2007). An Analysis of Forced Auditor change: The Case of Former Andersen Clients: The Accounting Review 82 (3). 621-650.
  • CAMERAN, M., FRANCIS, J.R., MARRA, A. & PETTINICCHIO, A. (2015). Are there adverse consequences of mandatory auditor rotation? Evidence from the Italian experience, auditing. A Journal of Practice & Theory American Accounting Association Vol. 34, No. 1, 1–24, DOI: 10.2308/ajpt-50663.
  • CAREY, P. & SIMNETT, R. (2006). Audit partner tenure and audit quality. The Accounting Review, 81 (3), 653-676.
  • CARRERA, N., GOMEZ-AGUILAR, N., HUMPHREY, C. & RUİZ-, E. (2007). Mandatory Audit Firm Rotation in Spain: A Policy that was never applied; Accounting, Auditing and Accountability Journal.20(5), 671-701.
  • CASTERELLA, J.R. & JOHNSTON, D. (2013). Can the academic literature contribute to the debate over mandatory audit firm rotation? Research in Accounting Regulation 25, 108–116.
  • CHI, W. & HUANG, H. (2005). Discretionary accruals, audit firm tenure and audit partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting and Economics 1(1), 1-65.
  • CHİ, W., HUANG H., LIAO Y. & XIE H. (2009). Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research Vol. 26 No. 2 (Summer 2009), 359–91.
  • CHOI, J., LİM, H. & MALİ, D. (2017). Mandatory audit firm rotation and Bıg4 effect on audit quality: Evidence from South Korea. Asian Academy of Management Journal of Accounting & Finance. 2017, Vol. 13 Issue 1, 1-40.
  • COHEN REPORT, Commission on Auditors’ Responsibilities Cohen Commission. (1978). Report, Conclusions and Recommendations. http://3197d6d14b5f19f2f4405e13d29c4c016cf96cbbfd197c579b45.r81.cf1.rackcdn.com/collection/papers/1970/1978_0101_CohenAuditors.pdf. Erişim tarihi: 07/09/2015.
  • COPELAND, J. (2002). Deloitte CEO Jim Copeland to retire. https://www.accountingweb.com/aa/auditing/deloitte-ceo-jim-copeland-to-retire.
  • CORBELLA, A., FLORİOA, C., GOTTİB, G. & MASTROLİA S.A. (2015). Audit firm rotation, audit fees and audit quality: The experience of Italian public companies. Journal of International Accounting, Auditing and Taxation 25, 46–66.
  • COSO Report, The COSO Financial Controls Framework: 1992 version, http://www.sox-online.com/coso-cobit-center/original-coso-framework/. Erişim tarihi: 08/06/2016.
  • DANIELS, B. W. & BOOKER, Q. (2011). The effects of audit firm rotation on perceived auditor independence and audit quality. Research in Accounting Regulation, 23(1), 78–82.
  • DOPUCH N., KİNG R. & SCHWARTZ, R. (2001). An experimental investigation of retention and rotation requirements. Journal of Accounting Research, 39(1), 93-117.
  • DOĞAN, A. (2016). Bağımsız denetimde zorunlu rotasyon. Muhasebe ve Denetim Dünyası, Yıl, 1, Sayı,1, Haziran 2016, 1-22.
  • EU, 8. DIRECTIVE, 2006//EEC, 25.04.2006,http://www.istanbulymmo.org.tr/Data/Platform/1198.pdf. Erişim tarihi: 16/09/2016.
  • EU REPORT, Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on Specific Requirements Regarding Statutory Audit of Public-Interest Entities and Repealing Commission Decision 2005/909/EC, OJ L158/77- 112, 27 May 2014, Brüksel.
  • EWELT- KNAUER, C., GOLD, A. & POTT, C. (2013). Mandatory audit firm rotation: A review of stakeholder perspectives and prior research. Accounting in Europe, 2013 Vol. 10, No. 1, 27–41, http://dx.doi.org/10.1080/17449480.2013.77.
  • FIRTH, M., RUİ, O.M & Xİ W. (2012). How do various forms of auditor rotation affect audit quality? Evidence from China. The International Journal of Accounting, 47, 109–138.
  • GHOSH, A. & MOON, D.C. (2005). Audit tenure and perceptions of audit quality. The Accounting Review, 80(2), 585- 612.
  • GÖNEN, S. ve Rasgen, M. (2016). Bağımsız denetimde zorunlu denetçi rotasyonu. İnsan ve Toplum Bilimleri Araştırmaları Dergisi, 5 (7), 1809-1822. DOI: 10.15869/itobiad.259229.
  • GREEN PAPER Audit Policy: Lessons from the crisis, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52010DC0561&from=EN.
  • HARRIS, K. & WHİSENANT, S. (2012). Mandatory audit rotation: An international investigation. Working paper, Houston TX: Bauer College of Business, The University of Houston.
  • HOYLE, J. (1978). Mandatory auditor rotation: The arguments and alternative. Journal of Accountancy,145(5). 69- 78.
  • JACKSON, A.B., MOLDRİCH, M. & ROEBUCK, P. (2008). Mandatory audit firm rotation and Audit quality. Managerial Auditing Journal, Vol. 23 Issue: 5, 420-437, https://doi.org/10.1108/02686900810875271.
  • JENKİNS, D.S & VERMEER, T.E (2013). Audit firm rotation and audit quality: Evidence From academic research. Accounting Research Journal, 26(1), 75 – 84.
  • JOHNSON V.E., KHURANA, I.K. & REYMOLDS J.K. (2002). Audit-Firm tenure and the quality of financial reports. Contemporary Accounting Research Vol.19, No. 4, 637-660.
  • KAPLAN, S. E., & MAULDİN, E. G. (2008). Auditor rotation and the appearance of independence: Evidence from non-professional investors. Journal of Accounting & Public Policy, 27(2), 177–192.
  • KIM, J.B. & YI C.H. (2009). Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea. Journal of Accounting and Public Policy, 28(3), 207-230.
  • KIM, H., LEE, H. & LEE J.E. (2015). Mandatory audit firm rotation and audit quality. The Journal of Applied Business Research – May/June 2015 Volume 31, Number 3, 1089-2008.
  • KWON, S. Y., LİM, Y. & SİMNETT, R. (2011). Mandatory audit firm rotation and audit quality: Evidence from the Korean audit market. Working Paper, Kessington, NSW: University of New South Wales, SSRN eLibrary.
  • KWON, S. Y., LİM, Y. & SİMNETT, R. (2014), The effect of mandatory audit firm rotation on audit quality and audit fees: Emprical evidence from the Korean audit market. Auditing: A Journal of Practise & Theory, 26 (1), 113-131.
  • LANTAU, M. & ERTMAN, P. (2012). Could mandatory audit firm rotation improve audit quality? Lund University School of Economics and Management, May 2012, Businessand Management Thesis.
  • LENNOX, C. (2007). Auditor tenure and rotation. Template: Royal a Font. Date: 10/06/2014; 3B2 version: 9.1.406/W Unicode (May 24 2007) (APS_OT), Dir: //integrafs1/kcg/2agination/TandF/ROCA_RAPS/ApplicationFiles/9780415633635.3d
  • LENNOX, C.S., Wu, X. & ZHANG, T. (2014). Does mandatory rotation of audit partners improve audit quality? The Accounting Review American Accounting Association Vol. 89, No. 5 DOI: 10.2308/accr-50800 2014. 1775–1803.
  • MANSI, S. A., MAXWELL, W. F. & MİLLER, D. P. (2004). Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research, 42(4), 755–793.
  • MONROE G. & HOSSAİN S. (2013). Does audit quality improve after the implementatıon of mandatory audit partner rotation? Australia. Accounting and Management Information Systems Vol. 12, No. 2, 263–279.
  • MYERS, J. N., MYERS, L. A. & OMER, T. C. (2003). Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation. The Accounting Review 78 (3), 779– 799.
  • NICOLĂESCU, E. (2014). The effects of audit fırm rotation on earnings quality. Economics, Management, and Financial Markets Volume 9(1), 2014, 148–153, ISSN 1842-3191.
  • ODIA J.O. (2015). Auditor tenure, Auditor Rotation and Audit Quality. A review. European Journal of Accounting, Auditing and Finance Research Vol.3, No.10, 76-96, October 2015, Published by European Centre for Research Training and Development UK.
  • RUIZ-BARBADILLO, E., GÓMEZ-AGUILAR, N., & CARRERA, N. (2009). Does mandatory audit firm rotation enhance auditor independence? Evidence from Spain. Auditing, 28(1), 113–135.
  • SAID, K.M. & KHASHARMEH H. A. (2014). Mandatory audit firm rotation and audit costs: A survey of auditing firms in Bahrain. Journal and Finance and Accounting, 2014,2 (6), 116-128.
  • SAKİN, T. (2015). Denetçi rotasyonu ve Türkiye uygulaması. Muhasebe Enstitüsü Seçmeler 2015, İstanbul Üniversitesi Yayınları: İstanbul. http://muhasebe.istanbul.edu.tr/wp-content/uploads/2014/01/Se%C3%A7meler-015.pdf.
  • Sarbanes Oxley Act. (25.07.2002, H.R. 3763). www.soxlaw.com. Erişim tarihi: 01.06.2015
  • ŞAVLI, T. (2016). Türkiye’de bağımsız denetimde rotasyon: düzenlemeler, uygulamalar ve öneriler. Mali Çözüm Dergisi, Mart- Nisan 2016, 37-57.
  • ŞENYİĞİT B. ve ZEYTİNOĞLU, E. (2014). Zorunlu denetçi rotasyonunun denetim kalitesi üzerindeki etkileri: Literatür araştırması. İ. Ü. İşletme Fakültesi İşletme İktisadı Enstitüsü Yönetim Dergisi, Yıl : 25 Sayı : 77 Aralık 2014, 79-98.
  • TREADWAY REPORT, Report of the National Commission on Fraudulent Financial Reporting, https://www.coso.org/Documents/NCFFR.pdf. Erişim tarihi: 08/04/2016
  • TUAN, K. (2015). Bağımsız denetimde rotasyon uygulaması: Sistemin artıları-eksileri üzerine tartışmalar. The Journal of Academic Social Science, Vol.3, 291-309.
  • YAŞAR, A. (2016). Bağımsız denetim kuruluşu değişikliklerini etkileyen faktörlerin belirlenmesi üzerine bir araştırma. Ankara: Akademisyen Kitabevi.
  • YAŞAR A. ve YALÇIN N. (2018). Gönüllü denetim kuruluşu değişikliğinin denetim kalitesine etkisi. 15.Uluslararası Muhasebe Konferansı. 13-15 Eylül 2018, Nevşehir Hacı Bektaş-ı Veli Üniversitesi.
Toplam 52 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Neriman Yalçın 0000-0002-2196-4779

Yayımlanma Tarihi 30 Aralık 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 1 Sayı: 2

Kaynak Göster

APA Yalçın, N. (2018). Zorunlu Rotasyonun Bağımsız Denetim Kalitesi Üzerine Etkisi: Literatür Değerlendirmesi. Artıbilim: Adana Bilim Ve Teknoloji Üniversitesi Sosyal Bilimler Dergisi, 1(2), 1-21.