Bağımsız Denetim, Güvenilir Bilgi Ortamı ve Operasyonel Verimlilik: Türkiye’de Faaliyet Gösteren İmalat İşletmelerinde Bir Araştırma

Yıl 2024, Cilt: 58 Sayı: 2, 201 – 214, 30.04.2024

Serhat Şamil

https://doi.org/10.51551/verimlilik.1409515

Öz

Purpose: In the study, the investigation of the relationship between operational productivity and independent audit in the context of providing a reliable information environment in businesses is aimed.
Methodology: The relationship between independent audit and operational productivity has been investigated through a non-experimental design. Secondary data retrieved from the World Bank database were used within the scope of the study. Accordingly, calculations were made for labor productivity, investment productivity, and total factor productivity at the firm level. Three separate models were developed where productivity indicators were the dependent variable, independent audit was the independent variable, and company size, whether it is a family-owned business, the experience of the top management, and the extent to which financing hinders company operations were control variables. The created models were tested using multiple regression analysis.
Findings: The obtained results support the positive relationship between independent audit and labor productivity as well as total factor productivity. Although a significant positive relationship is observed between investment productivity and independent audit in bivariate analysis, when control variables are included in the model, this relationship does not appear statistically significant.
Originality: In this study, the relationship between independent audit and operational productivity is addressed from a previously unexplored perspective in the literature. This relationship is examined within the framework of the reliable information environment provided by independent audit. Additionally, this is the first study to investigate the relationship between independent audit and productivity using the sample of Türkiye.

Anahtar Kelimeler

Independent Audit, Operational Productivity, Reliable Information Environment

Kaynakça

  • Akerlof, G.A. (1978). "The Market for “Lemons”: Quality Uncertainty and The Market Mechanism", Uncertainty in Economics, (Editörler: Diamond, P. ve Rothschild, M.), Academic Press, 235-251. DOI: 10.1016/B978-0-12-214850-7.50022-X
  • AlQadasi, A. ve Abidin, S. (2018). “The Effectiveness of Internal Corporate Governance and Audit Quality: The Role of Ownership Concentration – Malaysian Evidence”, Corporate Governance: The International Journal of Business in Society, 18(2), 233-253. DOI: 10.1108/CG-02-2017-0043
  • Ashbaugh, H. ve Warfield, T.D. (2003). “Audits as a Corporate Governance Mechanism: Evidence from the German Market”, Journal of International Accounting Research, 2(1), 1-21. DOI: 10.2308/jiar.2003.2.1.1
  • Assad, N. ve Alshurideh, M. (2020). “Financial Reporting Quality, Audit Quality, and Investment Efficiency: Evidence from GCC Economies”, Waffen-und Kostumkunde, 11, 194-208.
  • Bae, G.S. ve Choi, S.U. (2012). “Do Industry Specialist Auditors Improve Investment Efficiency?”, SSRN Scholarly Paper 2145191. DOI: 10.2139/ssrn.2145191
  • Barrios, J., Lisowsky, P. ve Minnis, M. (2019). “Measurement Matters: Financial Reporting and Productivity”, University of Chicago and Boston University Working Paper, 1-48.
  • Berggren, E. ve Bernshteyn, R. (2007). “Organizational Transparency Drives Company Performance”, Journal of Management Development, 26(5), 411-417. DOI: 10.1108/02621710710748248
  • Berlingieri, G., Blanchenay, P., Calligaris, S. ve Criscuolo, C. (2017). “Firm-Level Productivity Differences: Insights from the OECD’s Multiprod Project”, International Productivity Monitor, 32, 97-115.
  • Bogetic, Z. ve Olusi, O. (2013). “Drivers of Firm-Level Productivity in Russia’s Manufacturing Sector”, SSRN Scholarly Paper 2311105.
  • Boubaker, S., Houcine, A., Ftiti, Z. ve Masri, H. (2018). “Does Audit Quality Affect Firms’ Investment Efficiency?”, Journal of the Operational Research Society, 69(10), 1688-1699. DOI: 10.1080/01605682.2018.1489357
  • Bulkley, N. ve Van Alstyne, M.W. (2004). “Why Information Should Influence Productivity”, SSRN Scholarly Paper 518242. DOI: 10.2139/ssrn.518242
  • Cadbury, A. (1992). “Cadbury Report: The Financial Aspects of Corporate Governance”, Tech Report, HMG, London.
  • Cano Rodríguez, M. ve Sánchez Alegría, S. (2012). “The Value of Audit Quality in Public and Private Companies: Evidence from Spain”, Journal of Management & Governance, 16(4), 683-706. DOI: 10.1007/s10997-011-9183-4
  • Chen, F., Hope, O-K., Li, Q. ve Wang, X. (2011). “Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets”, The Accounting Review, 86(4), 1255-1288.
  • Chen, P. ve Semmler, W. (2018). “Short and Long Effects of Productivity on Unemployment”, Open Economies Review, 29(4), 853-878. DOI: 10.1007/s11079-018-9486-z
  • Cheng, M., Dhaliwal, D. ve Zhang, Y. (2013). “Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?”, Journal of Accounting and Economics, 56(1), 1-18. DOI: 10.1016/j.jacceco.2013.03.001
  • Cheng, Q., Goh, B.W. ve Kim, J.B. (2018). “Internal Control and Operational Efficiency”, Contemporary Accounting Research, 35(2), 1102-1139. DOI: 10.1111/1911-3846.12409
  • Chiang, M-H. ve Lin, J-H. (2007). “The Relationship between Corporate Governance and Firm Productivity: Evidence from Taiwan’s Manufacturing Firms”, Corporate Governance: An International Review, 15(5), 768-779. DOI: 10.1111/j.1467-8683.2007.00605.x
  • Chrisman, J.J., Devaraj, S. ve Patel, P.C. (2017). “The Impact of Incentive Compensation on Labor Productivity in Family and Nonfamily Firms”, Family Business Review, 30(2), 119-136. DOI: 10.1177/0894486517690052
  • Cohen, J., Krishnamoorthy, G. ve Wright, A.M. (2002). “Corporate Governance and the Audit Process”, Contemporary Accounting Research, 19(4), 573-594. DOI: 10.1506/983M-EPXG-4Y0R-J9YK
  • Cohen, J.R., Krishnamoorthy, G. ve Wright, A. (2008). “The Corporate Governance Mosaic and Financial Reporting Quality”, SSRN Scholarly Paper 1086743.
  • Cormier, D., Ledoux, M., Magnan, M. ve Aerts, W. (2010). “Corporate Governance and Information Asymmetry between Managers and Investors”, Corporate Governance: The International Journal of Business in Society, 10(5), 574-589. DOI: 10.1108/14720701011085553
  • Cowling, M. (2003). “Productivity and Corporate Governance in Smaller Firms”, Small Business Economics, 20(4), 335-344. DOI: 10.1023/A:1022931020438
  • De Rosa, D., Gooroochurn, N. ve Görg, H. (2010). “Corruption and Productivity: Firm-Level Evidence from the Beeps Survey”, SSRN Scholarly Paper 1630232.
  • Dedrick, J., Kraemer, K.L. ve Shih, E. (2013). “Information Technology and Productivity in Developed and Developing Countries”, Journal of Management Information Systems, 30(1), 97-122.
  • DeFond, M. ve Zhang, J. (2014). “A Review of Archival Auditing Research”, Journal of Accounting and Economics, 58(2-3), 275-326.
  • Elaoud, A. ve Jarboui, A. (2017). “Auditor Specialization, Accounting Information Quality and Investment Efficiency”, Research in International Business and Finance, 42, 616-629. DOI: 10.1016/j.ribaf.2017.07.006
  • Fedulova, I., Voronkova, O., Zhuravlev, P., Gerasimova, E., Glyzina, M. ve Alekhina, N. (2019). “Labor Productivity and Its Role in the Sustainable Development of Economy: On the Example of A Region”, Entrepreneurship and Sustainability Issues, 7(2), 1059-1073. DOI: 10.9770/jesi.2019.7.2(19)
  • Feng, M., Li, C. ve McVay, S. (2009). “Internal Control and Management Guidance”, Journal of Accounting and Economics, 48(2), 190-209. DOI: 10.1016/j.jacceco.2009.09.004
  • Francis, J.R., Khurana, I.K., Martin, X. ve Pereira, R. (2008). “The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms”, European Accounting Review, 17(2), 331-360. DOI: 10.1080/09638180701819899
  • Gogokhia, T. ve Berulava, G. (2021). “Business Environment Reforms, Innovation and Firm Productivity in Transition Economies”, Eurasian Business Review, 11(2), 221-245. DOI: 10.1007/s40821-020-00167-5
  • Goodwin, J. ve Seow, J.L. (2002). “The Influence of Corporate Governance Mechanisms on the Quality of Financial Reporting and Auditing: Perceptions of Auditors and Directors in Singapore”, Accounting & Finance, 42(3), 195-223. DOI: 10.1111/1467-629X.t01-1-00074
  • Hakim, F. ve Omri, M.A. (2010). “Quality of the External Auditor, Information Asymmetry, and Bid‐Ask Spread: Case of the Listed Tunisian Firms”, International Journal of Accounting & Information Management, 18(1), 5-18. DOI: 10.1108/18347641011023243
  • Hope, O-K., Jiang, S. ve Vyas, D. (2022). “Government Transparency and Firm-Level Operational Efficiency”, Journal of Business Finance & Accounting, 49(5-6), 752-777. DOI: 10.1111/jbfa.12563
  • Jensen, M.C. ve Meckling, W.H. (1976). “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”, Journal of Financial Economics, 3(4), 305-360.
  • Jin, M., Tian, H. ve Kumbhakar, S.C. (2020). “How to Survive and Compete: The Impact of Information Asymmetry on Productivity”, Journal of Productivity Analysis, 53(1), 107-123. DOI: 10.1007/s11123-019-00562-9
  • Jung, B., Lee, W-J. ve Weber, D.P. (2014). “Financial Reporting Quality and Labor Investment Efficiency”, Contemporary Accounting Research, 31(4), 1047-1076. DOI: 10.1111/1911-3846.12053
  • Kang, Y-H., Na, K. ve Kim, Y.S. (2018). “Labor Productivity in Emerging Markets: Evidence from Brazil, China, India, And Russia (BRIC)”, Journal of Applied Business Research, 34(2), Article 2. DOI: 10.19030/jabr.v34i2.10134
  • Kim, S., Lim, H. ve Park, D. (2013). “Does Productivity Growth Lower Inflation in Korea?”, Applied Economics, 45(16), 2183-2190. DOI: 10.1080/00036846.2012.657352
  • Lu, T. ve Sapra, H. (2009). “Auditor Conservatism and Investment Efficiency”, The Accounting Review, 84(6), 1933-1958.
  • Min, B. S. ve Smyth, R. (2014). “Corporate Governance, Globalization and Firm Productivity”, Journal of World Business, 49(3), 372-385. DOI: 10.1016/j.jwb.2013.07.004
  • Motta, V. (2020). “Lack of Access to External Finance and SME Labor Productivity: Does Project Quality Matter?”, Small Business Economics, 54(1), 119-134. DOI: 10.1007/s11187-018-0082-9
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  • Shahzad, F., Rehman, I. U., Hanif, W., Asim, G.A. ve Baig, M.H. (2019). “The Influence of Financial Reporting Quality and Audit Quality on Investment Efficiency: Evidence from Pakistan”, International Journal of Accounting & Information Management, 27(4), 600-614. DOI: 10.1108/IJAIM-08-2018-0097
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Bağımsız Denetim, Güvenilir Bilgi Ortamı ve Operasyonel Verimlilik: Türkiye’de Faaliyet Gösteren İmalat İşletmelerinde Bir Araştırma

Yıl 2024, Cilt: 58 Sayı: 2, 201 – 214, 30.04.2024

Serhat Şamil

https://doi.org/10.51551/verimlilik.1409515

Öz

Amaç: Çalışmada, işletmelerde sağladığı güvenilir bilgi ortamı bağlamında bağımsız denetim ile operasyonel verimlilik arasındaki ilişkinin araştırılması amaçlanmıştır.
Yöntem: Bağımsız denetim ile operasyonel verimlilik arasındaki ilişki deneysel olmayan bir tasarımla araştırılmıştır. Çalışma kapsamında Dünya Bankası veri tabanından çekilen ikincil veri kullanılmıştır. Bu doğrultuda işletme düzeyinde işgücü verimliliği, yatırım verimliliği ve toplam faktör verimliliği hesaplamaları yapılmıştır. Verimlilik göstergelerinin bağımlı değişken, bağımsız denetimin bağımsız değişken, şirket büyüklüğü, aile şirketi olup olmama, üst yöneticinin tecrübesi ve finansmanın şirket faaliyetlerine engel olma derecelerinin kontrol değişken olduğu üç ayrı model geliştirilmiştir. Oluşturulan modeller çoklu regresyon analiziyle test edilmiştir.
Bulgular: Elde edilen sonuçlar, bağımsız denetim ile işgücü verimliliği ve toplam faktör verimliliği arasındaki pozitif yönlü ilişki öngörüsünü desteklemektedir. Yatırım verimliliği ile bağımsız denetim arasında iki değişkenli analizde anlamlı pozitif ilişki olduğu görülse de kontrol değişkenleri modele dahil edildiğinde bu ilişki istatistiksel olarak anlamlı çıkmamaktadır.
Özgünlük: Bu çalışmada bağımsız denetim ile operasyonel verimlilik arasındaki ilişki daha önce literatürde rastlanmayan bir açıdan ele alınmaktadır. Söz konusu ilişki bağımsız denetimin sağladığı güvenilir bilgi ortamı çerçevesinden işlenmiştir. Ayrıca bağımsız denetim ile verimlilik arasındaki ilişkinin Türkiye örneği ile araştırıldığı ilk çalışmadır.

Anahtar Kelimeler

Bağımsız Denetim, Operasyonel Verimlilik, Güvenilir Bilgi Ortamı

Kaynakça

  • Akerlof, G.A. (1978). "The Market for “Lemons”: Quality Uncertainty and The Market Mechanism", Uncertainty in Economics, (Editörler: Diamond, P. ve Rothschild, M.), Academic Press, 235-251. DOI: 10.1016/B978-0-12-214850-7.50022-X
  • AlQadasi, A. ve Abidin, S. (2018). “The Effectiveness of Internal Corporate Governance and Audit Quality: The Role of Ownership Concentration – Malaysian Evidence”, Corporate Governance: The International Journal of Business in Society, 18(2), 233-253. DOI: 10.1108/CG-02-2017-0043
  • Ashbaugh, H. ve Warfield, T.D. (2003). “Audits as a Corporate Governance Mechanism: Evidence from the German Market”, Journal of International Accounting Research, 2(1), 1-21. DOI: 10.2308/jiar.2003.2.1.1
  • Assad, N. ve Alshurideh, M. (2020). “Financial Reporting Quality, Audit Quality, and Investment Efficiency: Evidence from GCC Economies”, Waffen-und Kostumkunde, 11, 194-208.
  • Bae, G.S. ve Choi, S.U. (2012). “Do Industry Specialist Auditors Improve Investment Efficiency?”, SSRN Scholarly Paper 2145191. DOI: 10.2139/ssrn.2145191
  • Barrios, J., Lisowsky, P. ve Minnis, M. (2019). “Measurement Matters: Financial Reporting and Productivity”, University of Chicago and Boston University Working Paper, 1-48.
  • Berggren, E. ve Bernshteyn, R. (2007). “Organizational Transparency Drives Company Performance”, Journal of Management Development, 26(5), 411-417. DOI: 10.1108/02621710710748248
  • Berlingieri, G., Blanchenay, P., Calligaris, S. ve Criscuolo, C. (2017). “Firm-Level Productivity Differences: Insights from the OECD’s Multiprod Project”, International Productivity Monitor, 32, 97-115.
  • Bogetic, Z. ve Olusi, O. (2013). “Drivers of Firm-Level Productivity in Russia’s Manufacturing Sector”, SSRN Scholarly Paper 2311105.
  • Boubaker, S., Houcine, A., Ftiti, Z. ve Masri, H. (2018). “Does Audit Quality Affect Firms’ Investment Efficiency?”, Journal of the Operational Research Society, 69(10), 1688-1699. DOI: 10.1080/01605682.2018.1489357
  • Bulkley, N. ve Van Alstyne, M.W. (2004). “Why Information Should Influence Productivity”, SSRN Scholarly Paper 518242. DOI: 10.2139/ssrn.518242
  • Cadbury, A. (1992). “Cadbury Report: The Financial Aspects of Corporate Governance”, Tech Report, HMG, London.
  • Cano Rodríguez, M. ve Sánchez Alegría, S. (2012). “The Value of Audit Quality in Public and Private Companies: Evidence from Spain”, Journal of Management & Governance, 16(4), 683-706. DOI: 10.1007/s10997-011-9183-4
  • Chen, F., Hope, O-K., Li, Q. ve Wang, X. (2011). “Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets”, The Accounting Review, 86(4), 1255-1288.
  • Chen, P. ve Semmler, W. (2018). “Short and Long Effects of Productivity on Unemployment”, Open Economies Review, 29(4), 853-878. DOI: 10.1007/s11079-018-9486-z
  • Cheng, M., Dhaliwal, D. ve Zhang, Y. (2013). “Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?”, Journal of Accounting and Economics, 56(1), 1-18. DOI: 10.1016/j.jacceco.2013.03.001
  • Cheng, Q., Goh, B.W. ve Kim, J.B. (2018). “Internal Control and Operational Efficiency”, Contemporary Accounting Research, 35(2), 1102-1139. DOI: 10.1111/1911-3846.12409
  • Chiang, M-H. ve Lin, J-H. (2007). “The Relationship between Corporate Governance and Firm Productivity: Evidence from Taiwan’s Manufacturing Firms”, Corporate Governance: An International Review, 15(5), 768-779. DOI: 10.1111/j.1467-8683.2007.00605.x
  • Chrisman, J.J., Devaraj, S. ve Patel, P.C. (2017). “The Impact of Incentive Compensation on Labor Productivity in Family and Nonfamily Firms”, Family Business Review, 30(2), 119-136. DOI: 10.1177/0894486517690052
  • Cohen, J., Krishnamoorthy, G. ve Wright, A.M. (2002). “Corporate Governance and the Audit Process”, Contemporary Accounting Research, 19(4), 573-594. DOI: 10.1506/983M-EPXG-4Y0R-J9YK
  • Cohen, J.R., Krishnamoorthy, G. ve Wright, A. (2008). “The Corporate Governance Mosaic and Financial Reporting Quality”, SSRN Scholarly Paper 1086743.
  • Cormier, D., Ledoux, M., Magnan, M. ve Aerts, W. (2010). “Corporate Governance and Information Asymmetry between Managers and Investors”, Corporate Governance: The International Journal of Business in Society, 10(5), 574-589. DOI: 10.1108/14720701011085553
  • Cowling, M. (2003). “Productivity and Corporate Governance in Smaller Firms”, Small Business Economics, 20(4), 335-344. DOI: 10.1023/A:1022931020438
  • De Rosa, D., Gooroochurn, N. ve Görg, H. (2010). “Corruption and Productivity: Firm-Level Evidence from the Beeps Survey”, SSRN Scholarly Paper 1630232.
  • Dedrick, J., Kraemer, K.L. ve Shih, E. (2013). “Information Technology and Productivity in Developed and Developing Countries”, Journal of Management Information Systems, 30(1), 97-122.
  • DeFond, M. ve Zhang, J. (2014). “A Review of Archival Auditing Research”, Journal of Accounting and Economics, 58(2-3), 275-326.
  • Elaoud, A. ve Jarboui, A. (2017). “Auditor Specialization, Accounting Information Quality and Investment Efficiency”, Research in International Business and Finance, 42, 616-629. DOI: 10.1016/j.ribaf.2017.07.006
  • Fedulova, I., Voronkova, O., Zhuravlev, P., Gerasimova, E., Glyzina, M. ve Alekhina, N. (2019). “Labor Productivity and Its Role in the Sustainable Development of Economy: On the Example of A Region”, Entrepreneurship and Sustainability Issues, 7(2), 1059-1073. DOI: 10.9770/jesi.2019.7.2(19)
  • Feng, M., Li, C. ve McVay, S. (2009). “Internal Control and Management Guidance”, Journal of Accounting and Economics, 48(2), 190-209. DOI: 10.1016/j.jacceco.2009.09.004
  • Francis, J.R., Khurana, I.K., Martin, X. ve Pereira, R. (2008). “The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms”, European Accounting Review, 17(2), 331-360. DOI: 10.1080/09638180701819899
  • Gogokhia, T. ve Berulava, G. (2021). “Business Environment Reforms, Innovation and Firm Productivity in Transition Economies”, Eurasian Business Review, 11(2), 221-245. DOI: 10.1007/s40821-020-00167-5
  • Goodwin, J. ve Seow, J.L. (2002). “The Influence of Corporate Governance Mechanisms on the Quality of Financial Reporting and Auditing: Perceptions of Auditors and Directors in Singapore”, Accounting & Finance, 42(3), 195-223. DOI: 10.1111/1467-629X.t01-1-00074
  • Hakim, F. ve Omri, M.A. (2010). “Quality of the External Auditor, Information Asymmetry, and Bid‐Ask Spread: Case of the Listed Tunisian Firms”, International Journal of Accounting & Information Management, 18(1), 5-18. DOI: 10.1108/18347641011023243
  • Hope, O-K., Jiang, S. ve Vyas, D. (2022). “Government Transparency and Firm-Level Operational Efficiency”, Journal of Business Finance & Accounting, 49(5-6), 752-777. DOI: 10.1111/jbfa.12563
  • Jensen, M.C. ve Meckling, W.H. (1976). “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”, Journal of Financial Economics, 3(4), 305-360.
  • Jin, M., Tian, H. ve Kumbhakar, S.C. (2020). “How to Survive and Compete: The Impact of Information Asymmetry on Productivity”, Journal of Productivity Analysis, 53(1), 107-123. DOI: 10.1007/s11123-019-00562-9
  • Jung, B., Lee, W-J. ve Weber, D.P. (2014). “Financial Reporting Quality and Labor Investment Efficiency”, Contemporary Accounting Research, 31(4), 1047-1076. DOI: 10.1111/1911-3846.12053
  • Kang, Y-H., Na, K. ve Kim, Y.S. (2018). “Labor Productivity in Emerging Markets: Evidence from Brazil, China, India, And Russia (BRIC)”, Journal of Applied Business Research, 34(2), Article 2. DOI: 10.19030/jabr.v34i2.10134
  • Kim, S., Lim, H. ve Park, D. (2013). “Does Productivity Growth Lower Inflation in Korea?”, Applied Economics, 45(16), 2183-2190. DOI: 10.1080/00036846.2012.657352
  • Lu, T. ve Sapra, H. (2009). “Auditor Conservatism and Investment Efficiency”, The Accounting Review, 84(6), 1933-1958.
  • Min, B. S. ve Smyth, R. (2014). “Corporate Governance, Globalization and Firm Productivity”, Journal of World Business, 49(3), 372-385. DOI: 10.1016/j.jwb.2013.07.004
  • Motta, V. (2020). “Lack of Access to External Finance and SME Labor Productivity: Does Project Quality Matter?”, Small Business Economics, 54(1), 119-134. DOI: 10.1007/s11187-018-0082-9
  • Oliner, S.D. ve Sichel, D.E. (2002). “Information Technology and Productivity: Where Are We Now and Where Are We Going?”, https://www.federalreserve.gov/econres/feds/information-technology-and-productivity-where- are-we-now-and-where-are-we-going.htm, (Erişim Tarihi: 10.10.2023)
  • Planas, C., Roeger, W. ve Rossi, A. (2013). “The Information Content of Capacity Utilization for Detrending Total Factor Productivity”, Journal of Economic Dynamics and Control, 37(3), 577-590. DOI: 10.1016/j.jedc.2012.09.005
  • Prokopenko, J. (1987).” Productivity Management: A Practical Handbook”, International Labour Organization.
  • Quinn, J.B. ve Baily, M.N. (1994). “Information Technology: Increasing Productivity in Services”, Academy of Management Perspectives, 8(3), 28-48. DOI: 10.5465/ame.1994.9503101167
  • Salazar-Elena, J.C. ve Guimón, J. (2019). “Management Practices and Small Firms’ Productivity in Emerging Countries”, Competitiveness Review: An International Business Journal, 29(4), 356-374. DOI: 10.1108/CR-01-2019-0004
  • Shahzad, F., Rehman, I. U., Hanif, W., Asim, G.A. ve Baig, M.H. (2019). “The Influence of Financial Reporting Quality and Audit Quality on Investment Efficiency: Evidence from Pakistan”, International Journal of Accounting & Information Management, 27(4), 600-614. DOI: 10.1108/IJAIM-08-2018-0097
  • Su, D. ve He, X. (2012). “Ownership Structure, Corporate Governance and Productive Efficiency in China”, Journal of Productivity Analysis, 38(3), 303-318. DOI: 10.1007/s11123-011-0257-8
  • Syverson, C. (2011). “What Determines Productivity?”, Journal of Economic Literature, 49(2), 326-365. DOI: 10.1257/jel.49.2.326
  • Tian, G.Y. ve Twite, G. (2011). “Corporate Governance, External Market Discipline and firm Productivity”, Journal of Corporate Finance, 17(3), 403-417. DOI: 10.1016/j.jcorpfin.2010.12.004
  • Tjosvold, D. ve Tsao, Y. (1989). “Productive Organizational Collaboration: The Role of Values and Cooperation”, Journal of Organizational Behavior, 10(2), 189-195.
  • Verdi, R. S. (2006). “Financial Reporting Quality and Investment Efficiency”, SSRN Scholarly Paper 930922. DOI: 10.2139/ssrn.930922
  • Wallace, W. (1980). “The Economic Role of the Audit in Free and Regulated Markets”, Open Education Resources (OER), https://scholarworks.wm.edu/oer/2, (Erişim Tarihi: 29.10.2023)
  • Watts, R.L. ve Zimmerman, J.L. (1983). “Agency Problems, Auditing, and the Theory of the Firm: Some Evidence”, The Journal of Law and Economics, 26(3), 613-633.
  • World Bank Group. (2020). “Enterprise Surveys Indicators Data”, https://www.enterprisesurveys.org, (Erişim Tarihi:15.09.2023)

Toplam 56 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
BölümAraştırma Makalesi
Yazarlar

Serhat Şamil KARAMANOĞLU MEHMETBEY ÜNİVERSİTESİ 0000-0003-4075-9268 Türkiye

Yayımlanma Tarihi30 Nisan 2024
Gönderilme Tarihi25 Aralık 2023
Kabul Tarihi2 Mart 2024
Yayımlandığı Sayı Yıl 2024 Cilt: 58 Sayı: 2

Kaynak Göster

APAŞamil, S. (2024). Bağımsız Denetim, Güvenilir Bilgi Ortamı ve Operasyonel Verimlilik: Türkiye’de Faaliyet Gösteren İmalat İşletmelerinde Bir Araştırma. Verimlilik Dergisi, 58(2), 201-214. https://doi.org/10.51551/verimlilik.1409515

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