Renewable energy investments have increased substantially throughout the World due to the limitation of fossil fuels, the energy supply security, the increasing environmental awareness, and the concerns over sustainable and clean energy consumption. The long-term and costly return of renewable energy investments has led governments to develop incentive mechanisms with medium and long-term plans. Notwithstanding, limited public resources necessitate determining the optimal incentive mechanism for policymakers to design effective investment plans in the renewable energy sector. Thus, the purpose of this study is to reveal the effects of incentive mechanisms on renewable energy investments and determine the optimal incentive mechanism. The relationship between the incentive instruments and the installed solar energy power capacity is analysed in the study. Analyses are carried out with the dynamic panel data method based on single-stage and two-stage Arellano-Bond Generalized Moments Methods for 28 countries with annual data belonging to the period between 2001 and 2015. The findings indicate that while feed-in tariff/feed-in premium, tax incentives, green certificate system, and GDP positively correlate with installed solar energy capacity, energy import negatively correlates with the installed solar energy capacity. Subsidies and loans show no correlation with the installed solar energy capacity.

ÖZÇalışmanın amacı, bağımsız denetim şirketlerinin denetim kadrolarında yer alan toplam denetçi sayısını etkileyen değişkenleri tespit etmektir. Bu amaç doğrultusunda Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu tarafından Kamu Yararını İlgilendiren Kuruluşların (KAYİK) denetimini yapmakla yetkilendirilmiş 70 bağımsız denetim şirketinin 2015 yılına ait hazırlamış oldukları şeffaflık raporlarından elde edilen verilerden yararlanılmıştır. Çalışmada bağımlı değişken olarak denetim kadrosu büyüklüğü; bağımsız değişkenler olarak da toplam gelir, toplam sermaye, ortak sayısı, uluslararası denetim ağına dahil olma ve şirket yaşı kullanılmıştır. Çalışmada, çoklu doğrusal regresyon ve korelasyon analizi yöntemlerinden yararlanılmıştır. Yapı-lan analizler sonucunda denetim kadrosunda yer alan denetçi sayısının denetim şirketlerinin toplam gelir ve ortak sayısının artmasına bağlı olarak arttığı, ancak toplam sermaye, uluslararası denetim ağına dahil olma ve şirket yaşı değişkenlerinin denetim şirketlerinde çalışan denetçi sayısı üzerinde bir etki oluşturmadığı saptanmıştır.Anahtar Kavramlar: Bağımsız Denetim Şirketleri, Denetçi Sayısı, Denetim Ekibi, Denetim Kadrosu Büyüklüğü. THE FACTORS AFFECTING THE NUMBER OF AUDITORS IN AUDIT STAFF OF INDEPENDENT AUDIT FIRMS IN TURKEY ABSTRACTThe aim of the study is to identify the factors affecting the total number of auditors in audit staff of independent audit firms. In accordance with this purpose, the data obtained from the transparency reports of 2015 prepared by 70 independent audit firms authorized for Public Interest Entities by Accounting and Auditing Standards Authority were utilized. In the study as for the dependent variable audit staff size and as for the independent variables total income, total capital, number of sharers, involvement in international audit connection and age of firm were used. In the study, multiple linear regression and correlation analysis methods were utilized. As a result of analysis it was found out that the number of auditors in audit staff increased depending on the increase in total income and the number of sharers of the audit firms, but it was found that total income, involvement in international audit network and age of firm variables did not have any effects on the number of auditors working in audit firms.