Adequacy of audit committees: A study of deposit banks in Turkey

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dc.authorid0000-0001-8038-8241
dc.authorid0000-0001-9808-2347
dc.authorid0000-0002-7774-5882
dc.contributor.authorKartal, Mustafa Tevfiken_US
dc.contributor.authorİbiş, Cemalen_US
dc.contributor.authorÇatıkkaş, Özgüren_US
dc.date.accessioned2019-03-17T23:18:50Z
dc.date.available2019-03-17T23:18:50Z
dc.date.issued2018-06
dc.departmentIşık Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümüen_US
dc.departmentIşık University, Faculty of Economics and Administrative Sciences, Department of Managementen_US
dc.description.abstractThe purpose of this study is to investigate the adequacy of the audit committees in Turkish Banking Sector. Considering national and international legislation, and best practices, audit committees' adequacy involves the issues regarding committees and the responsibilities of committees. Interviews and questionnaires in 6 deposit banks were carried out to investigate the adequacy of the audit committees. The data, collected through the interviews and questionnaires, were analyzed by frequency analyses, alfa test and t-tests. According to the results, a variety of deficiencies were determined in the audit committees' structure and responsibilities of internal control, risk management, accounting and financial reporting, independent auditing, valuation services, and rating bureaus. Although all the banks examined in the study were deposit banks, the adequacy of the audit committees varied according to the banks. Banks' board of directors and the audit committees should update their approach in order to carry out their duties more efficiently.en_US
dc.description.versionPublisher's Versionen_US
dc.identifier.citationKartal, M. T., İbiş, C., & Çatıkkaş, Ö. (2018). Adequacy of audit committees: A study of deposit banks in turkey. Borsa Istanbul Review, 18(2), 150-165. doi:10.1016/j.bir.2018.01.002en_US
dc.identifier.doi10.1016/j.bir.2018.01.002
dc.identifier.endpage165
dc.identifier.issn2214-8450
dc.identifier.issn2214-8469
dc.identifier.issue2
dc.identifier.scopus2-s2.0-85048470246
dc.identifier.scopusqualityQ1
dc.identifier.startpage150
dc.identifier.urihttps://hdl.handle.net/11729/1471
dc.identifier.urihttp://dx.doi.org/10.1016/j.bir.2018.01.002
dc.identifier.volume18
dc.identifier.wosWOS:000438161700006
dc.identifier.wosqualityQ1
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.indekslendigikaynakSocial Sciences Citation Index (SSCI)en_US
dc.institutionauthorİbiş, Cemalen_US
dc.institutionauthorid0000-0001-9808-2347
dc.language.isoenen_US
dc.peerreviewedYesen_US
dc.publicationstatusPublisheden_US
dc.publisherElsevier Science SAen_US
dc.relation.ispartofBorsa Istanbul Reviewen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectAudit committeesen_US
dc.subjectCommittee adequacyen_US
dc.subjectCommittee responsibilityen_US
dc.subjectInterviewen_US
dc.subjectT-testen_US
dc.subjectTurkish banking sectoren_US
dc.titleAdequacy of audit committees: A study of deposit banks in Turkeyen_US
dc.typeArticleen_US
dspace.entity.typePublication

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