"An Empirical Analysis Of Audit Delay In Turkey "

Türel, Aslı; Tuncay, Ferhan Emir

doi:10.29302/oeconomica.2016.18.2.7

Cited by 5 publications

(8 citation statements)

References 8 publications

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“…In the years of 2004 and 2005, the continually decreasing inflation rates and the voluntary and compulsory implementation of IFRS in these years contributed to improving the value relevance of earning. These results are consistent with the findings of other studies conducted in Turkey (Türel, 2009;Suadiye, 2012). In 2006 the inflation rate reached double digits again and this led to a decrease in the value relevance of earnings.…”

Section: Value Relevance Of Earningssupporting

confidence: 92%

“…Transitioning to the Turkish context, several studies reveal the negative impact of economic downturns on the value relevance of earning as noted by (Ertuğrul, 2020). For example, Türel (2009) examine the value relevance of earnings, considering 2001-2005 and 2005-2006 as two different time periods to be compared. From the first to the second period, value relevance of earnings turned from negative to positive, while value relevance of book values declined.…”

Section: Prior Research and Hypothesesmentioning

confidence: 99%

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Decision Usefulness and Inflation Accounting: The Case of Turkey

SELİMEFENDİGİL

2023

Muhasebe Bilim Dünyası Dergisi

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Bu çalışmanın temel amacı enflasyon muhasebesi ve kararın faydalılığı konusunu incelemektir. Enflasyonun ülkeye siyasi maliyeti olmasının yansıra, şirketlere ve paydaşlarına finansal maliyeti de bulunmaktadır. Enflasyon muhasebesinin uygulanması gerekliliğini kanıtlamak için Ohlson (1995) tarafından geliştirilen fiyat modeli kullanılmış ve kazançların yıllara göre oynaklığı test edilmiştir. Sonuç olarak, enflasyon düzeltmesi gerektiği zamanlarda kazançların daha fazla oynaklık gösterdiği ve şirketin piyasa değerini açıkla-yamadığı görülmüştür. Ayrıca, enflasyon muhasebesinin uygulanması temsil teorisi ile açıklanabilir

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Section: Value Relevance Of Earningssupporting

confidence: 92%

Section: Prior Research and Hypothesesmentioning

confidence: 99%

Decision Usefulness and Inflation Accounting: The Case of Turkey

SELİMEFENDİGİL

2023

Muhasebe Bilim Dünyası Dergisi

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“…Companies with shorter audit report lags will gain great stakeholder trust and can provide reliable audit reports (Obradovic et al, 2018). This is different from Turel & Tuncay (2016), who concluded that the value of auditor size is positive but statistically not significant to audit delays. Auditor size is not statistically significant in explaining delays in audit reporting.…”

Section: Relationship Of Audit Report Lags With the Size Of Public Ac...contrasting

confidence: 85%

“…One of the reasons for audit report lags could have been due to delays in audit reporting by the auditors (Xiang et al, 2015), unlike Lai et al ( 2020), which states that leverage does not significantly affect audit delay. Leverage positively has a relationship with audit delay, but statically, it is not significant (Turel & Tuncay, 2016). Based on the prior research, there are inconsistencies in the research results, and the trend of leverage in audit reports lags in Indonesia.…”

Section: Relationship Of Audit Report Lags With Financial Leveragementioning

confidence: 84%

Determinants of Audit Report Lags of Public Companies in Indonesia

Annisa Agre,

Febrianto

2023

IJEBI

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The Indonesian Financial Service Authority (FSA) mandates that every listed company submit its financial reports by the end of the fourth month following the end of the financial year. When COVID-19 struck the world in 2020, the FSA extended the reporting deadline until the end of May. This policy was implemented to account for delays caused by COVID-19. This research aims to determine the factors associated with audit report lags and ensure the timeliness of financial reporting. This research is categorized as descriptive verification research. The descriptive method employed in this study aims to elucidate the determinants of audit report lags. The verification research aspect involves conducting hypothesis tests to examine the relationship between profitability, leverage, the size of Public Accounting firms, and audit opinions on audit report lags. Our research was conducted to gather empirical evidence regarding the relationship between profitability, leverage, the size of accounting firms, and audit opinions on audit report lag. This research contributes to maintaining the relevance of the information contained in financial reports. The test results indicate that profitability positively correlates significantly with audit report lags. Companies audited by the Big Four firms have shorter audit durations compared to non-Big Four firms.Additionally, companies with standard audit opinions experience shorter audit durations than those with non-standard audit opinions. Leverage was found to have no significant correlation with audit report lags. Our findings suggest that smaller firms tend to delay their reports. However, they are published as soon as possible when audited by a reputable accounting firm and receive a standard audit opinion. The COVID-19 pandemic may have prompted our sample companies to postpone their reports. Future studies should consider the pandemic's impact on audit report lag.

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“…Hal ini menyebabkan investor dan regulator perlu memahami apa penyebab penundaan audit. Dari penelitian sebelumnya, terdapat berbagai jenis variabel yang banyak diteliti sebagai faktor yang menyebabkan keterlambatan penyampaian laporan audit seperti opini audit (Baldacchino et al, 2016;Durand, 2019), ukuran perusahaan (Fathi & Gerayli, 2017;Lai et al, 2020;Shofiyah & Suryani, 2020), ukuran komite audit (Ahmed & Che-ahmad, 2016;Bhuiyan & D'Costa, 2020;Kaaroud et al, 2020;Oussii & Taktak, 2018), profitability (Andreas & Chang, 2020;Khoufi & Khoufi, 2018;Turel & Tuncay, 2016), ukuran KAP (Khoufi & Khoufi, 2018;Lucyanda & Nura'ni, 2013) dan lainnya. Hasil penelitian menunjukkan hasil yang beragam atau tidak konsisten sehingga masih perlu dilakukan penelitian kembali.…”

Section: Pendahuluanunclassified

Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Laporan Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Tanujaya

Sherly

2022

JBA

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This study is aimed to determine the effect of firm size, market-to-book ratio, total reporting segment, leverage, business risk, management incentives, best practice audit committee, board independence, and big4 on audit delay. The object of this research is the company’s annual reports and audited financial statement and listed in Indonesia Stock Exchange as per period of 2017 to 2021. The method used is purposive sampling. The sample of this research is 453 companies. The processing of data collected are carried out using panel regression data analysis techniques. The study concludes that number of reporting segment, business risk, and best practice audit committee has a significant positive effect on audit delay while market-to-book ratio, leverage, management incentives, and board independence has a signficant negative effect on audit delay. Whereas the remain variables which is, ,firm size and public accounting firm size do not significantly influence the audit delay.

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"An Empirical Analysis Of Audit Delay In Turkey "

Cited by 5 publications

References 8 publications

Decision Usefulness and Inflation Accounting: The Case of Turkey

Decision Usefulness and Inflation Accounting: The Case of Turkey

Determinants of Audit Report Lags of Public Companies in Indonesia

Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Laporan Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

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