Araştırma Makalesi
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BAĞIMSIZ DENETÇİ ve KAMU GÖZETİM KURUMU UZMANLARININ ETİK İKİLEMDE KARAR VERME TUTUMLARININ İNCELENMESİ

Yıl 2022, Cilt: 15 Sayı: 3, 529 - 566, 01.11.2022

Neriman Yalcin Mehmet Güneş

https://doi.org/10.29067/muvu.1123908

Öz

İşletmelerde, finansal süreçlerin kontrolündeki en önemli aşama bağımsız denetim faaliyetleridir. Bu faaliyetleri yerine getiren denetçiler ve denetimleri inceleyen kamu gözetim kurumu da bu sürecin ayrılmaz birer parçasıdır. Denetçinin bağımsızlığı denetçinin etik tutumu ile yakından ilgilidir. Denetim başarısızlıklarının büyük bir kısmı denetçi etiği ile ilgili problemlerden kaynaklanmaktadır. Denetçiler, denetim aşamasında karar verirken etik ikilemde kalabilmektedirler. Kamu gözetimi uzmanları ise denetçilerin faaliyetlerini incelerken etik ikilemde kalabilirler. Çalışmanın amacı da bağımsız denetçilerin denetimler esnasında ve Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumunda çalışan uzman ve uzman yardımcılarının inceleme faaliyetleri sırasında etik ikilemde kalmaları durumunda; karar verme tutumlarını ayrı ayrı değerlendirmektir. Bu amaçla her iki meslek grubunun etik ikilemde karar verme tutumlarını belirlemek üzere “Sekiz Etik Ölçeği” aracılığıyla anket uygulanmıştır. Araştırma sonucunda, etik ikilem halinde KGK uzmanları ve bağımsız denetçilerin denetim mesleğinde etik ikilem konusundaki görüşleri ve etik ikilem halinde karar verirken hangi tutumlardan etkilendikleri ayrı ayrı tespit edilmiştir.

Anahtar Kelimeler

Bağımsız Denetim Denetçi KGK Etik İkilem Sekiz Etik Test

Destekleyen Kurum

BULUNMAMAKTADIR

Teşekkür

KAMU GÖZETİMİ MUHASEBE VE DENETİM STANDARTLARI KURUMU VE ARAŞTIRMAYA KATILAN TÜM DENETİM MESLEK MENSUPLARINA DESTEKLERİ İÇİN İÇTENLİKLE TEŞEKKÜR EDERİZ.

Kaynakça

  • Aobdia, D. & Serf, N. (2017). Regulatory oversight and auditor market share. Journal of Accounting and Economics, Volume 63, Issues 2–3, 2017, Pages 262-287, https://doi.org/10.1016/j.jacceco.2017.03.001.
  • Ashari, A., Nanere, M. & Trebilcock, P. (2018). Corruption Awareness and Ethical Decision Making in Indonesia. Business and Economic Horizons (BEH), 14(1232-2019-857), 570-586.
  • Bangun, Y. K. & Asri, M. (2017). Auditor Ethical Decision- Making. Scientific Research Journal, 5(6), 1.
  • Bramwell, J. (2019). Which KPMG scandal is worse: PCAOB “steal the exam” or CPE training exam cheating? https://goingconcern.com/which-kpmg-scandal-is-worse-pcaob-steal-the-exam-or-cpe-training-exam-cheating/
  • Buchan, H. F. (2005). Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior. Journal of Business Ethics, 61(2), 165-181.
  • Caughron, J. J., Antes, A. L., & Stenmark, C. K. Thiel, CE, Wang, X., & Mumford, MD (2011). Sensemaking Strategies for Ethical Decision Making. Ethics & Behavior, 21, 351–366. doi: 10.1080/10508422.2011. 604293. Practice, 33, 396-401.
  • Chaplais, C., Mard, Y. & Marsat, S. (2016). The Auditor Facing Ethical Dilemmas: The Impact of Ethical Training on Compliance with A Code of Conduct. Accounting Auditing Control, 22(1), 53-83.
  • Craft, J. L. (2013). A Review of the Empirical Ethical Decision-Making Literature: 2004–2011. Journal of Business Ethics, 117(2), 221-259.
  • Doverspike, W. F. (2008). Risk Management: Clinical, Ethical, & Legal Guidelines for Successful Practice. Professional Resource Press/Professional Resource Exchange.
  • Doverspike, W. F. (2000). Ethics Checklist: Ten Tests of Ethicality. http://drwilliamdoverspike.com/.
  • Fishbein, M. & Ajzen, I. (1980). Predicting and Understanding Consumer Behavior: Attitude-Behavior Correspondence. In Ajzen, I. & Fishbein, M. (eds.). Understanding Attitudes and Predicting Social Behavior (pp. 148-172). Englewood Cliffs, NJ: Prentice Hall.
  • Fishbein, M. & I. Ajzen. (1975). Belief, Attitudes, Intentions, and Behavior: An Introduction to Theory and Research. (Addison-Wesley, Reading, MA).
  • Forsyth, D.R. (1980). A Taxonomy of Ethical Ideologies, Journal of Personality and Social Psychology, 39(1), 175-184.
  • George, D., & Mallery, M. (2010). SPSS for Windows Step by Step: A Simple Guide and Reference, 17.0 update (10a ed.) Boston: Pearson.
  • Gibson, A. M., & Frakes, A. H. (1997). Truth or Consequences: A Study of Critical Issues and Decision - Making in Accounting. Journal of Business Ethics, 16(2), 161-171.
  • Haas, L. J. & Malouf, J. L. (2005). Keeping up the Good Work: A Practitioner’s Guide to Mental Health Ethics (4th ed). Sarasota, FL: Professional Resource Press.
  • Haines, R. & Leonard, L. N. (2007). Individual Characteristics and Ethical Decision‐Making in an IT Context. Industrial Management & Data Systems.
  • Hanno H.M., & Violette, G.R. (1996). An Analysis of Moral % Social Influences on Taxpayer Behavior, Behavioral Research in Accounting, Vol 8 Supplement, 57-79.
  • Jackson, S. R. (2012). An Empirical Analysis of The Theory of Reasoned Action On Understanding The Impact on Auditing Ethical Decisions. International Journal of the Academic Business World, 6(2).
  • Jones, T.M. (1991). Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model. Academy of Management Review 16(2): 366-395.
  • Kalaycı, Ş. (2016). SPSS uygulamalı çok değişkenli istatistik teknikleri, s. 69. Asil Yayıncılık: Ankara.
  • Karacaer, S., Gohar, R., Aygün, M. & Sayın, C. (2009). Effects of Personal Values on Auditor’s Ethical Decisions: A Comparison of Pakistani and Turkish Professional Auditors. Journal of Business Ethics, 88(1), 53-64.
  • Karagöz, Y.(2019). İstatistiksel Analizler, Nobel Yayınevi, 2. Baskı, Ankara.
  • Keller, A. C., Smith, K. T. & Smith, L. M. (2007). Do Gender, Educational Level, Religiosity and Work Experience Affect the Ethical Decision-Making of US Accountants?. Critical Perspectives on Accounting, 18(3), 299-314.
  • Keyser, J. D.; Smıth, J. L.; Stephens, N. M.(2022). An Audit Quality Inspection Scandal: Ethical Lapses in a Misguided Attempt to Alleviate Regulatory Scrutiny. Issues in Accounting Education, [s. l.], v. 37, n. 2, p. 109–127, 2022. DOI 10.2308/ISSUES-2021-004.
  • Kohlberg, L. (1969). Stage and Sequence: The Cognitive-Developmental Approach to Socialization. Handbook of Socialization Theory and Research, 347, 480.
  • Lickona, T.(2004). Character Matters : How to Help Our Children Develop Good Judgment, Integrity, and Other Essential Virtues. New York, 2004.
  • Martinov-Bennie, N. & Mladenovic, R. (2015). Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students’ Ethical Sensitivity and Judgment. Journal of Business Ethics 127(1): 189-203.
  • McKenna, F., Pevzner, M., Sheneman A. & Zach, T. (2022). Corruption in the Auditor Inspection Process: The Case of KPMG and the PCAOB. Issues in Accounting Education. https://doi.org/10.2308/ISSUES-2020-056
  • O’Leary, C. & Pangemanan, G. (2007). The Effect of Group work on Ethical Decision-Making of Accountancy Students. Journal of Business Ethics, 75(3), 215-228.
  • Oboh, C. S., Ajibolade, S. O. & Otusanya, O. J. (2020). Ethical Decision-Making Among Professional Accountants in Nigeria: The Influence of Ethical Ideology, Work Sector, and Types of Professional Membership. Journal of Financial Reporting and Accounting.
  • O'Leary, C. & Stewart, J. (2006). Factors Affecting Internal Auditors' Ethical Decision Making Other Corporate Governance Mechanisms and Years of Experience. In 2006 Accountability, Governance & Performance Symposium Proceedings (pp. 1-30). Griffith University.
  • O'Leary, C., & Stewart, J. (2007). Governance factors affecting internal auditors' ethical decision‐making: An exploratory study. Managerial Auditing Journal.
  • Onumah, R. M., Simpson, S. N. Y., & Kwarteng, A. (2022). The Effects of Personal and Organisational Attributes on Ethical Attitudes of Professional Accountants: Evidence from Ghana. Journal of Global Responsibility.
  • Prastiti, A. R., & Gruben, F. (2022). Audit Firm Performance Management Contribution to Auditor’s Ethical Decision Making in Dealing With Dysfunctional Client. Diponegoro Journal of Accounting, 10(4).
  • Prat Dit Hauret, C. (2007). Éthique et Décisions D’audit. Comptabilité-Contrôle-Audit 13(1): 69-86. Rest, J. (1986). Moral Development: Advances in Research and Theory. Praeger Publishers, New York.
  • Shafer, W. E., Morris, R. E., & Ketchand, A. A. (2001). Effects of Personal Values on Auditors’ Ethical Decisions. Accounting, Auditing & Accountability Journal.
  • Tekin, H. (1996). Eğitimde Ölçme ve Değerlendirme. 9. Baskı, Ankara: Yargı Yayınları.
  • Tabachnick, B. G., & Fidell, L. S. (2013). Using Multivariate Statistics (6th ed.), Pearson, Boston.
  • Terzi, Yüksel. (2019). SPSS ile İstatistiksel Veri Analizi, Seçkin Yayıncılık, Ankara.
  • Tosun, H. (2005). Sağlık Bakımı Uygulamalarında Deneyimlenen Etik İkilemelere Karşı Hekim ve Hemşirelerin Duyarlılıklarının Belirlenmesi, İstanbul Üniversitesi Sağlık Bilimleri Enstitüsü, (Yayımlanmamış Doktora Tezi), İstanbul.
  • Trevino, L. K. (1986). Ethical Decision Making in Organizations: A person-Situation Interactionist Model. Academy of Management Review, 11(3), 601-617.
  • Yalçın, N. (2020). KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması. Muhasebe Enstitüsü Dergisi, (63), 1-19. https://dergipark.org.tr/tr/pub/meder/issue/56354/740011

INVESTIGATION OF THE DECISION-MAKING ATTITUDES OF INDEPENDENT AUDITORS AND PUBLIC OVERSIGHT EXPERTS

Yıl 2022, Cilt: 15 Sayı: 3, 529 - 566, 01.11.2022

Neriman Yalcin Mehmet Güneş

https://doi.org/10.29067/muvu.1123908

Öz

Independent Audit activities are the most crucial stage in controlling financial processes in businesses. Auditors who perform these activities are also an integral part of this process. Auditor's independence is closely related to the auditor's ethical attitude. The majority of audit failures are due to problems with auditor ethics. Auditors may remain in ethical dilemmas while making decisions during the audit phase. On the other hand, public oversight may face ethical dilemmas when examining the activities of auditors. The study aims to evaluate the decision-making attitudes of auditors in ethical dilemmas. For this reason, independent auditors and experts and assistant experts working in the Public Oversight, Accounting, and Auditing Standards Institution were evaluated in terms of their decision-making attitudes in ethical dilemmas. And so, a survey was conducted through the "Eight Ethical Scales", which will determine the decision-making attitudes of the auditors in ethical dilemmas. As a result of the research, the decision-making attitudes of KGK experts and independent auditors in ethical dilemmas and the factors that KGK experts and auditors consider when making decisions in case of ethical dilemmas were evaluated.

Anahtar Kelimeler

: Independent Audit Auditor Ethics Ethical Dilemma Eight Ethical Tests.

Kaynakça

  • Aobdia, D. & Serf, N. (2017). Regulatory oversight and auditor market share. Journal of Accounting and Economics, Volume 63, Issues 2–3, 2017, Pages 262-287, https://doi.org/10.1016/j.jacceco.2017.03.001.
  • Ashari, A., Nanere, M. & Trebilcock, P. (2018). Corruption Awareness and Ethical Decision Making in Indonesia. Business and Economic Horizons (BEH), 14(1232-2019-857), 570-586.
  • Bangun, Y. K. & Asri, M. (2017). Auditor Ethical Decision- Making. Scientific Research Journal, 5(6), 1.
  • Bramwell, J. (2019). Which KPMG scandal is worse: PCAOB “steal the exam” or CPE training exam cheating? https://goingconcern.com/which-kpmg-scandal-is-worse-pcaob-steal-the-exam-or-cpe-training-exam-cheating/
  • Buchan, H. F. (2005). Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior. Journal of Business Ethics, 61(2), 165-181.
  • Caughron, J. J., Antes, A. L., & Stenmark, C. K. Thiel, CE, Wang, X., & Mumford, MD (2011). Sensemaking Strategies for Ethical Decision Making. Ethics & Behavior, 21, 351–366. doi: 10.1080/10508422.2011. 604293. Practice, 33, 396-401.
  • Chaplais, C., Mard, Y. & Marsat, S. (2016). The Auditor Facing Ethical Dilemmas: The Impact of Ethical Training on Compliance with A Code of Conduct. Accounting Auditing Control, 22(1), 53-83.
  • Craft, J. L. (2013). A Review of the Empirical Ethical Decision-Making Literature: 2004–2011. Journal of Business Ethics, 117(2), 221-259.
  • Doverspike, W. F. (2008). Risk Management: Clinical, Ethical, & Legal Guidelines for Successful Practice. Professional Resource Press/Professional Resource Exchange.
  • Doverspike, W. F. (2000). Ethics Checklist: Ten Tests of Ethicality. http://drwilliamdoverspike.com/.
  • Fishbein, M. & Ajzen, I. (1980). Predicting and Understanding Consumer Behavior: Attitude-Behavior Correspondence. In Ajzen, I. & Fishbein, M. (eds.). Understanding Attitudes and Predicting Social Behavior (pp. 148-172). Englewood Cliffs, NJ: Prentice Hall.
  • Fishbein, M. & I. Ajzen. (1975). Belief, Attitudes, Intentions, and Behavior: An Introduction to Theory and Research. (Addison-Wesley, Reading, MA).
  • Forsyth, D.R. (1980). A Taxonomy of Ethical Ideologies, Journal of Personality and Social Psychology, 39(1), 175-184.
  • George, D., & Mallery, M. (2010). SPSS for Windows Step by Step: A Simple Guide and Reference, 17.0 update (10a ed.) Boston: Pearson.
  • Gibson, A. M., & Frakes, A. H. (1997). Truth or Consequences: A Study of Critical Issues and Decision - Making in Accounting. Journal of Business Ethics, 16(2), 161-171.
  • Haas, L. J. & Malouf, J. L. (2005). Keeping up the Good Work: A Practitioner’s Guide to Mental Health Ethics (4th ed). Sarasota, FL: Professional Resource Press.
  • Haines, R. & Leonard, L. N. (2007). Individual Characteristics and Ethical Decision‐Making in an IT Context. Industrial Management & Data Systems.
  • Hanno H.M., & Violette, G.R. (1996). An Analysis of Moral % Social Influences on Taxpayer Behavior, Behavioral Research in Accounting, Vol 8 Supplement, 57-79.
  • Jackson, S. R. (2012). An Empirical Analysis of The Theory of Reasoned Action On Understanding The Impact on Auditing Ethical Decisions. International Journal of the Academic Business World, 6(2).
  • Jones, T.M. (1991). Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model. Academy of Management Review 16(2): 366-395.
  • Kalaycı, Ş. (2016). SPSS uygulamalı çok değişkenli istatistik teknikleri, s. 69. Asil Yayıncılık: Ankara.
  • Karacaer, S., Gohar, R., Aygün, M. & Sayın, C. (2009). Effects of Personal Values on Auditor’s Ethical Decisions: A Comparison of Pakistani and Turkish Professional Auditors. Journal of Business Ethics, 88(1), 53-64.
  • Karagöz, Y.(2019). İstatistiksel Analizler, Nobel Yayınevi, 2. Baskı, Ankara.
  • Keller, A. C., Smith, K. T. & Smith, L. M. (2007). Do Gender, Educational Level, Religiosity and Work Experience Affect the Ethical Decision-Making of US Accountants?. Critical Perspectives on Accounting, 18(3), 299-314.
  • Keyser, J. D.; Smıth, J. L.; Stephens, N. M.(2022). An Audit Quality Inspection Scandal: Ethical Lapses in a Misguided Attempt to Alleviate Regulatory Scrutiny. Issues in Accounting Education, [s. l.], v. 37, n. 2, p. 109–127, 2022. DOI 10.2308/ISSUES-2021-004.
  • Kohlberg, L. (1969). Stage and Sequence: The Cognitive-Developmental Approach to Socialization. Handbook of Socialization Theory and Research, 347, 480.
  • Lickona, T.(2004). Character Matters : How to Help Our Children Develop Good Judgment, Integrity, and Other Essential Virtues. New York, 2004.
  • Martinov-Bennie, N. & Mladenovic, R. (2015). Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students’ Ethical Sensitivity and Judgment. Journal of Business Ethics 127(1): 189-203.
  • McKenna, F., Pevzner, M., Sheneman A. & Zach, T. (2022). Corruption in the Auditor Inspection Process: The Case of KPMG and the PCAOB. Issues in Accounting Education. https://doi.org/10.2308/ISSUES-2020-056
  • O’Leary, C. & Pangemanan, G. (2007). The Effect of Group work on Ethical Decision-Making of Accountancy Students. Journal of Business Ethics, 75(3), 215-228.
  • Oboh, C. S., Ajibolade, S. O. & Otusanya, O. J. (2020). Ethical Decision-Making Among Professional Accountants in Nigeria: The Influence of Ethical Ideology, Work Sector, and Types of Professional Membership. Journal of Financial Reporting and Accounting.
  • O'Leary, C. & Stewart, J. (2006). Factors Affecting Internal Auditors' Ethical Decision Making Other Corporate Governance Mechanisms and Years of Experience. In 2006 Accountability, Governance & Performance Symposium Proceedings (pp. 1-30). Griffith University.
  • O'Leary, C., & Stewart, J. (2007). Governance factors affecting internal auditors' ethical decision‐making: An exploratory study. Managerial Auditing Journal.
  • Onumah, R. M., Simpson, S. N. Y., & Kwarteng, A. (2022). The Effects of Personal and Organisational Attributes on Ethical Attitudes of Professional Accountants: Evidence from Ghana. Journal of Global Responsibility.
  • Prastiti, A. R., & Gruben, F. (2022). Audit Firm Performance Management Contribution to Auditor’s Ethical Decision Making in Dealing With Dysfunctional Client. Diponegoro Journal of Accounting, 10(4).
  • Prat Dit Hauret, C. (2007). Éthique et Décisions D’audit. Comptabilité-Contrôle-Audit 13(1): 69-86. Rest, J. (1986). Moral Development: Advances in Research and Theory. Praeger Publishers, New York.
  • Shafer, W. E., Morris, R. E., & Ketchand, A. A. (2001). Effects of Personal Values on Auditors’ Ethical Decisions. Accounting, Auditing & Accountability Journal.
  • Tekin, H. (1996). Eğitimde Ölçme ve Değerlendirme. 9. Baskı, Ankara: Yargı Yayınları.
  • Tabachnick, B. G., & Fidell, L. S. (2013). Using Multivariate Statistics (6th ed.), Pearson, Boston.
  • Terzi, Yüksel. (2019). SPSS ile İstatistiksel Veri Analizi, Seçkin Yayıncılık, Ankara.
  • Tosun, H. (2005). Sağlık Bakımı Uygulamalarında Deneyimlenen Etik İkilemelere Karşı Hekim ve Hemşirelerin Duyarlılıklarının Belirlenmesi, İstanbul Üniversitesi Sağlık Bilimleri Enstitüsü, (Yayımlanmamış Doktora Tezi), İstanbul.
  • Trevino, L. K. (1986). Ethical Decision Making in Organizations: A person-Situation Interactionist Model. Academy of Management Review, 11(3), 601-617.
  • Yalçın, N. (2020). KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması. Muhasebe Enstitüsü Dergisi, (63), 1-19. https://dergipark.org.tr/tr/pub/meder/issue/56354/740011
Toplam 43 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Sayı
Yazarlar

Neriman Yalcin 0000-0002-2196-4779

Mehmet Güneş 0000-0002-1938-6914

Erken Görünüm Tarihi 22 Eylül 2022
Yayımlanma Tarihi 1 Kasım 2022
Gönderilme Tarihi 31 Mayıs 2022
Kabul Tarihi 31 Ağustos 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 15 Sayı: 3

Kaynak Göster

APA Yalcin, N., & Güneş, M. (2022). BAĞIMSIZ DENETÇİ ve KAMU GÖZETİM KURUMU UZMANLARININ ETİK İKİLEMDE KARAR VERME TUTUMLARININ İNCELENMESİ. Journal of Accounting and Taxation Studies, 15(3), 529-566. https://doi.org/10.29067/muvu.1123908
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