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Suleyman Demirel Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu

Author

Listed:
  • Meltem KARAATLI

    (Suleyman Demirel Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu)

  • Serpil SENAL

    (Suleyman Demirel Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Turizm Isletmeciligi Bolumu)

  • Mahmut Sami OZTURK

    (Suleyman Demirel Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu)

Abstract

Bu arastirmanin amaci, bagimsiz denetim surecinin planlama asamasinda analitik inceleme teknigi olarak yapay sinir agi yonteminin kullaniminin gosterilmesidir. Bu baglamda calismada, denetim sureci, analitik inceleme proseduru ve tekniklerinden bahsedilmekte ve yapay sinir aglarinin denetciye ve denetim surecine sagladigi kolayliklar ortaya konulmaktadir. Borsa Istanbul’da imalat sektorunde islem goren bir isletmenin Mart 2004–Aralik 2012 donemindeki denetimden gecmis 8 yillik finansal tablolari kullanilmaktadir. Calismanin sonucunda yapay sinir aglari yonteminin iyi bir tahmin araci oldugu gorulmektedir

Suggested Citation

  • Meltem KARAATLI & Serpil SENAL & Mahmut Sami OZTURK, 2014. "Suleyman Demirel Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 14(4), pages 637-648.
    • Handle: RePEc:ege:journl:v:14:y:2014:i:4:p:637-648
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    More about this item

    Keywords

    Yapay sinir aglari; bagimsiz denetim; analitik inceleme proseduru.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • C45 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Neural Networks and Related Topics

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