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Bağımsız Denetim, Güvenilir Bilgi Ortamı ve Operasyonel Verimlilik: Türkiye’de Faaliyet Gösteren İmalat İşletmelerinde Bir Araştırma Skip to content 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
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(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)
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
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(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 Bölüm Araştırma Makalesi Yazarlar Serhat Şamil KARAMANOĞLU MEHMETBEY ÜNİVERSİTESİ 0000-0003-4075-9268 Türkiye
Yayımlanma Tarihi 30 Nisan 2024 Gönderilme Tarihi 25 Aralık 2023 Kabul Tarihi 2 Mart 2024 Yayımlandığı Sayı Yıl 2024 Cilt: 58 Sayı: 2
Kaynak Göster APA Şamil, 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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