COVID-19'un BİST tekstil, giyim eşyası ve deri sektöründeki işletmelerin bağımsız denetim raporlarına etkileri
Küçük Resim Yok
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Bilgi Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Ekonomik ve sosyal hayatı neredeyse durma noktasına getirmiş olan COVID-19 pandemisi, salgının etkilerini ve sonuçlarını azaltmak maksadıyla alınan tedbir kararları ve kısıtlamalar ile pek çok sektörün faaliyetlerinin etkilenmesine sebep olmuştur. Pandemiden sektörlerin finansal olarak etkilenmesi kadar firmaların finansal raporlarının da etkilenmesi söz konusu olmuştur. Bu çalışmanın amacı araştırma kapsamında ele alınan firmaların COVID-19 pandemisi sürecinde mali tablolarının söz konusu pandemiden etkilenme derecelerini ölçmek, finansal tabloların COVID-19 pandemisinin etkileri bakımında gerçeğe uygun olup olmadığını ve bu bağlamda düzenlenip düzenlenmediğini ortaya koymaktadır. Aynı zamanda Türkiye'de COVID-19 pandemisinin etkilerinin bağımsız denetim raporlarında ve finansal tablolara etkisi anlamında işletmeler ve denetim firmaları bazında raporların hangi bölümlerinde ne kadar yer aldığını incelemektir. Çalışmanın amacı kapsamında, COVID-19'un BIST-100'de bulunan 26 tekstil, giyim eşyası ve deri sektöründeki işletmelerin bağımsız denetim raporları ve COVID-19 pandemisinin, 2021 ve 2022 yılları karşılaştırılarak, bu denetim raporlarına etkisi incelenmiştir. Çalışma kapsamında değerlendirilen firmaların finansal raporları incelendiğinde, bazı firmaların bağımsız denetim raporlarında COVID-19 pandemisinin etkilerinden bahsedilmediği, bazı firmaların da sadece dipnotlarında yer aldığı gözlemlenmiştir. Sonuç olarak, çalışma kapsamında 2021 ve 2022 yılları karşılaştırıldığında işletmelerin bağımsız denetim raporlarında COVID-19'un, en önemli finansal tablo kalemlerine etkilerinden bahsedilmediği gözlemlenmiştir. Anahtar Kelimeler: COVID-19 Pandemisi, Tekstil Sektörü, Giyim Eşyası ve Deri Sektörü, Bağımsız Denetim Raporları, Finansal Raporlama
The COVID-19 pandemic, which has brought economic and social life to a standstill, has caused the loss of many industries with the results of the epidemic and the precautions taken to prevent the consequences and hygiene. The pandemic has affected the financial reports of companies as well as the sectors being affected financially. This study aims to measure the impact of the COVID-19 pandemic on the financial statements of the companies included in the research and to reveal whether the financial statements are fairly presented regarding the effects of the COVID-19 pandemic and whether they are prepared in this context. At the same time, the study examines whether the impact of the COVID-19 pandemic is included in independent audit reports and which sections of the reports include the pandemic effect on financial statements, considering the companies and audit firms. Within the scope of the study, the independent audit reports of the 26 textile, clothing, and leather companies in BIST-100 and the effects of the COVID-19 pandemic on these audit reports were examined by comparing the years 2021 and 2022. When the financial reports of the companies evaluated within the scope of the study are examined, it has been observed that the COVID-19 pandemic was not mentioned in the independent audit reports of some companies, and it was only included in the footnotes of some companies. As a result, when the reports of 2021 and 2022 were compared, it was identified that the effects of the pandemic on the most important financial statement items were not mentioned in the independent audit reports of the companies. Keywords: COVID-19 Pandemic, Textile Sector, Wearing Apparel and Leather Sector, Independent Audit Reports, Financial Reporting
The COVID-19 pandemic, which has brought economic and social life to a standstill, has caused the loss of many industries with the results of the epidemic and the precautions taken to prevent the consequences and hygiene. The pandemic has affected the financial reports of companies as well as the sectors being affected financially. This study aims to measure the impact of the COVID-19 pandemic on the financial statements of the companies included in the research and to reveal whether the financial statements are fairly presented regarding the effects of the COVID-19 pandemic and whether they are prepared in this context. At the same time, the study examines whether the impact of the COVID-19 pandemic is included in independent audit reports and which sections of the reports include the pandemic effect on financial statements, considering the companies and audit firms. Within the scope of the study, the independent audit reports of the 26 textile, clothing, and leather companies in BIST-100 and the effects of the COVID-19 pandemic on these audit reports were examined by comparing the years 2021 and 2022. When the financial reports of the companies evaluated within the scope of the study are examined, it has been observed that the COVID-19 pandemic was not mentioned in the independent audit reports of some companies, and it was only included in the footnotes of some companies. As a result, when the reports of 2021 and 2022 were compared, it was identified that the effects of the pandemic on the most important financial statement items were not mentioned in the independent audit reports of the companies. Keywords: COVID-19 Pandemic, Textile Sector, Wearing Apparel and Leather Sector, Independent Audit Reports, Financial Reporting
Açıklama
Lisansüstü Programlar Enstitüsü, Muhasebe Ve Denetim Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration
