AMPRIC APPLICATION ON THE COMPANIES IN THE BİST 100 INDEX INDICATING THE FACTORS EFFECTING THE PUBLISHING PERIOD OF AUDIT REPORTS

Abstract

One of the data sources that provides the greatest help to decision-makers in their decision making is the audit reports on which financial information is published. The financial reports on which this information is published help to make decision making more rational. Therefore, the publication periods of these reports are also extremely important. The publication periods of these reports are directly proportional to the audit duration. There are many factors that affect the length or the shortness of the inspection period. The purpose of this study is to determine the factors affecting the audit periods of companies operating in various sectors, whose shares are traded in BIST 100 Index between 2010-2016. Panel data analysis method was used in the study. Independent variables determined as a result of the investigations related to the factors affecting the audit period are; factors such as the independence of the board of directors, the number of independent members in the board of directors, the number of members of the audit committee, the total assets, the leverage ratio, the liquidity ratio, the auditor's opinion and the information on profitability and whether the auditing firm has been included in the literature it is formed. The dependent variable is the period of publication of the audit report. As a result of the analyzes made, it is the variable leverage rate that has the most effect on the duration of the audit reports. Later, it was determined that the aggregate of assets, liquidity ratio and profitability were influential. The detailed results of the analyzes are included in the application part