Türkiye'de Denetim Kalitesinin Artırılmasına Yönelik Kriterlerin Bulanık DEMATEL Yöntemiyle Belirlenmesi

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Thesis Type: Doctorate

Institution Of The Thesis: İstanbul Ticaret University, Lisansüstü Eğitim Enstitüsü, MUHASEBE VE DENETİM ANABİLİM DALI, Turkey

Approval Date: 2026

Thesis Language: Turkish

Student: NURİ GÜLTEKİN

Supervisor: Gencay Karakaya

Open Archive Collection: AVESIS Open Access Collection

Abstract:

The establishment and maintenance of trust in financial markets and the sound functioning of sustainable economic decision-making processes largely depend on the reliability of financial reports. This reliability is ensured by the high quality of independent audit activities. Audit quality is a multidimensional concept encompassing many factors, ranging from the auditor's technical knowledge and experience to their ethical stance and level of adherence to the principle of independence. At the same time, audit quality is not limited to individual competencies but is also directly related to corporate factors such as the audit firm's organizational structure, internal quality control mechanisms, leadership approach, ethical culture, and relationships with regulatory authorities. In this context, it is important to determine the priority criteria for improving audit quality, understand the relationships between these criteria, and provide concrete guidance to decision-makers. The aim of this study is to systematically define the main criteria affecting audit quality in Turkey and to analyze the causal relationships between these criteria using the Fuzzy DEMATEL method, thereby providing decision makers with a strategic roadmap. As a result of a literature review and interviews with field experts, numerous criteria that could affect audit quality in Turkey have been identified. However, the level of influence of these factors on each other is mostly addressed at a qualitative level in the literature, with insufficient attention given to quantitative and systematic analyses. To address this gap, the study employed the Fuzzy DEMATEL method, one of the multi-criteria decision-making methods and a powerful tool for analyzing causal relationships. Thanks to this method, bidirectional effects between criteria were determined, and it was revealed which criteria were cause variables and which were effect variables. The fuzzy logic approach provided the opportunity to evaluate the uncertainties inherent in expert opinions in a more accurate and realistic manner. The research systematically revealed how the criteria affecting audit quality interact with each other.