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Content
January 2023, Volume 0, Issue 68
- 1-14 The Effect of Internal Audit on Business Performance in Industrial Enterprises and a Survey Study
by Yilmaz Uzun & Sinan Aslan - 15-42 Integrated Reporting Research in Turkiye: A Systematic Literature Review (2012-2022)
by Emine Serap Kurt - 43-55 Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies
by Rumeysa Atıcı - 57-70 Stock Price Synchronicity and Information Asymmetry
by Mohammad Reza Toutounchi Asl & Sohrab Abdi - 71-83 Misselling in Business: The Case of Wells Fargo
by Gurol Baloglu & Kaan Ramazan Cakali
July 2022, Volume 0, Issue 67
- 1-13 Financial Fragility and Basic Economic Indicators in Turkey
by Sule Yuksel Yigiter & Salim Sercan Sari - 15-25 An Assessment of the Equity Method in Subsidiaries and Its Ability for Use in Tax Applications
by Arif Ayluctarhan - 27-55 Examining the Relationship Between the Modified Value-Added Intellectual Coefficient and Financial Performance: A Study on the BIST Bank Index
by Yasar Bayraktar & Oguz Yusuf Atasel - 57-70 Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector
by Gokce Sinem Erbuga - 71-81 Econometric Analysis of the Effect of Oil Price Volatility on Country Economic Indicators: The Case of Turkey
by Merve Arslan & Hamide Arslan & Ismail Erkan Celik - 83-96 KPMG Case II
by Neriman Yalcin
January 2022, Volume 0, Issue 66
- 1-48 Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating
by Recep Pekdemir & Ummuhan Aslan & Melis Ercan - 49-63 Increased Uncertainty Environment During the COVID-19 Pandemic Period and Its Effect on Key Audit Matters: BIST 100 Companies Analysis
by Deniz Ozbay - 65-77 The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example
by Nabi Kucukgergerli & Ayse Atilgan Saridogan - 79-94 Intellectual Capital in the Period of Industry 4.0: A Research on the Information Sector
by Ilknur Ergun & Irem Ozcan - 95-112 Effects of COVID-19 Pandemic on Textile, Leather and Clothing Companies and Their Financial Reports: a Research in BIST
by Tuba Ergun & Derya Uçoglu - 113-136 A Study on the Effect of International Financial Reporting Standards 16: Leases Standard on the Financial Statements of Borsa Istanbul Companies
by Berke Koc
2021, Volume 64, Issue 64
- 39-58 Evaluations on the Future of Corporate and Financial Reporting
by Hakan Cavlak - 59-70 Research on the Opinion of Turkey’s Energy Sector Employees Related to Risk-Based Internal Auditing
by Gökhan Ömer Karlıdağ - 71-84 The Relationship Between Market Value Per Share, Earnings Per Share and Book Value Per Share in IFRS Implementation Process (Evidence from the BIST 50)
by Alper Oflas & Mohammad Reza Toutounchi Asl - 85-91 An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course
by Ron Baker
January 2021, Volume 64, Issue 64
- 1-17 Financial Literacy and The Effect of Courses on University on Financial Literacy
by Süleyman Uyar & Işıl Atalay - 19-37 General Investigation of Financial Reporting Standards from IFRS for SMEs to Present
by Özkan Sarısoy & İlknur Eskin
July 2021, Volume 0, Issue 65
- 1-12 Gift-giving, Auditors, and the Independence Spiral
by Suleyman Yukcu & Sevda Anli - 13-22 Importance of Mock Audits in Auditing
by Ayca Akarcay Oguz & Nezriye Gozde Bi̇rcan - 23-37 Review of Critical Accounting Estimates in the Context of Key Audit Matters
by Ayca Zeynep Suer - 39-58 Effects of COVID-19 Pandemic on Independent Audit Activities: Examining the Opinions of the Independent Auditors
by Yasemin Acar Ugurlu & Ozkan Sarisoy - 59-73 The Effect of Company and Auditor Characteristics on Timeliness of Financial Reporting: A Study of Banking Companies in Indonesia
by Siswantoro Si̇swantoro - 75-89 Accounting for Revenue in the Framework of the Draft Financial Reporting Standard for Small and Micro Sized Enterprises and Comparison with Other Financial Reporting Standards
by Nesegul Parlak
July 2020, Volume 63, Issue 63
- 1-19 Makale BaşlıkKPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması
by Neriman Yalçın - 21-32 Makale Başlık Vergi Mevzuatı Çerçevesinde Muhasebe Hata ve Hilelerine Bakış: Muhasebe Meslek Mensuplarına Yönelik Bir Araştırma
by Mert Can Uslu & Deniz Özbay - 33-52 Belediyelerde Nakit Akış Tablosu Kullanımına Yönelik Bir Araştırma ve Nakit Akış Tablosu Analiz Teknikleri Üzerine Bir Uygulama
by Ali Kablan & Selçuk Altun - 53-65 Karşılıklı İştirak Durumunda Konsolidasyon
by Yasin Şeker - 67-83 İç Denetimde Yapısal Değişim ve Dönüşüm: İç Denetçilerin Farkındalığı ve Beklentileri Üzerine Bir Araştırma
by N. Gözde Bircan - 85-93 Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı (KÜMİ FRS) Taslağı Hakkında
by Emre Akbulut & Mustafa Emir Can
january 2020, Volume 0, Issue 62
- 1-10 The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms
by Saime ÖNCE & Gülşen Çavuş - 11-22 The Usage of Derivatives as a Hedging Instrument for Export Companies
by Nermin Çıtak & Fatma Kurt - 23-35 Integrated Reporting In Shipping Industry: An Analysis of International Shipping Companies
by Alperen Çıkıkçı & Seçil Sigali - 37-50 Accounting Information Systems in Small And Medium Sized Enterprises: A Systematic Literature Review and Content Analysis
by Sanan Jumshudlu & Nergis Nalan Yakar - 51-62 Sustainable Family Business Model: A Research on Applicability
by F. Zeynep Ekim İbiş & Ayşegül İpek - 63-75 A Review of Graduate Theses Prepared in the Field of Accounting Between 2004-2018
by Berke Koç & Alican Berk Yüncü
July 2019, Volume 0, Issue 61
- 1-8 Future of the Accounting Profession in Turkey
by Mustafa A. AYSAN - 9-24 Business Education in Europe and in the United States after the Industrial Revolution
by Sabri Burak Arzova - 25-33 Audit Quality in Turkey on the Basis of KGK Inspection Reports
by Turgay Saki̇n - 35-46 The Future of the Accounting Profession in the Light of Digitalization
by Mahmut Yardımcıoğlu & Murat Karahan & Ali Yörük - 47-66 Impacts of Equity Settled and Cash Settled Share Based Payments on Financial Performance
by Çağrı Aksoy Hazır - 67-82 A Different Perspective of Enterprise Risk Management and Internal Audit in Companies: 5S Implementation
by Serdan Öner & Burcu Adiloğlu - 83-91 Plagiarism Perception of University Students
by Kevser Topçu & Havva Hidayet Gürer - 93-102 An Assessment on Plagiarism Policies of Journals
by Yasemin Akgül & Merve Dikicioğlu & Sheikh Nazmul Huda - 103-112 What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines
by Burcu Adiloğlu & Göksel Yücel - 113-124 40th Year of Accounting Education Symposium of Turkey
by Duygu Has & Ceren Dinçel & Hande Kaygusuzoğlu