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Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and…
Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.
The kinds of decisions people make or how they react to certain situations could differ according to the society, atmosphere or environment those people come from. Studies…
The kinds of decisions people make or how they react to certain situations could differ according to the society, atmosphere or environment those people come from. Studies about the influence of human behaviors on economics, business and actions were initiated by analyzing human behaviors and those studies carry on into behavioral finance and behavioral accounting.
In previous years, the models used were based on the assumption that people behave rationally while making decisions. These models lost validity recently and behavioral accounting started to search for the influences affecting human behaviors. They started considering not only the people who prepare accounting data but also the people who take advantage of this data. People’s environment, cultural differences, psychological and sociological factors have entered into the accounting’s field of interest as factors that have an influence on behavior.
The aim of this study is to try to analyze the theoretical bases and extent of behavioral accounting, which focuses on the human behavior factors being observed while creating or using financial reports. The authors also aim to contribute to the literature by including the neuroaccounting dimension into the analysis.
This paper presents results of an experimental study undertaken to optimize the residual compressive strength of heated concrete with respect to various mix design…
This paper presents results of an experimental study undertaken to optimize the residual compressive strength of heated concrete with respect to various mix design parameters using the Taguchi method. The design of experiments (DoE) was carried out by standard L9 (34) orthogonal array (OA) of four factors with three material parameter levels. The factors considered were water-cement ratio, cement content, super-plasticizer dosage and fine aggregate content. The specimens were heated up to 200°C, 400°C, 600°C and 800°C target temperatures and were subsequently tested under axial compressive loads in cooled condition. Based on the results, the material parameter responses of optimum performance characteristics were analyzed by statistical analysis of signal to noise ratio (S/N) and analysis of variance (ANOVA) techniques to maximize the post-fire residual compressive strength of concrete. The results indicate that the best level of control factors paid their own contribution of compressive strength at various elevated temperatures. The confirmation tests corroborated the theoretical optimum test conditions.
The profession of judicial advisory is a profession with a larger scope, which creates solutions for legal problems by harmoniously blending principles, theories, and…
The profession of judicial advisory is a profession with a larger scope, which creates solutions for legal problems by harmoniously blending principles, theories, and standards that relate to many areas of expertise such as accounting, auditing, and law. The legists need expert information on the matters of accounting, finance, and taxation regarding the files that they handle. In such cases, experts who perform the profession of judicial advisory provide their consultancy services to the legists before and during the cases.
The purpose of this study is to create awareness regarding the profession of judicial advisory and put forward the prospects of this profession in Turkey. The study includes four provinces located in the Eastern Black Sea Region (Trabzon, Rize, Ordu, and Giresun). There are a total of 1,339 lawyers who are registered to the bar associations of the indicated provinces; out of them, 600 lawyers have been communicated, but a questionnaire was conducted on 354 lawyers by employing face-to-face interviews. The data obtained from the questionnaires have been subjected to difference in means (unpaired t-test) and descriptive statistical analyses by using the statistical packet software of SPSS 10.0.
In the consequence of the conducted analyses, it has been determined that the lawyers thought that the members of the profession of accounting working as experts were inadequate. In the event of establishing judicial advisory institution besides the institution of expertise, it is believed that a more beneficial system would be created. It is seen that this thought has not changed among the lawyers in terms of different characteristics except level of education. Additionally, it has been determined that the level of awareness of the lawyers regarding the profession of judicial advisory was insufficient.
The purpose of this study is to investigate the effects of globalisation on educational institutions in Turkey (to be specific, in the provinces of Amasya, Samsun and…
The purpose of this study is to investigate the effects of globalisation on educational institutions in Turkey (to be specific, in the provinces of Amasya, Samsun and Tokat) by means of a series of inquiries carried out among secondary school administrators.
A qualitative method has been used in the study which attempts to lay bare the effects of globalisation on education via questions directed to school principals. A “configured questionnaire” has been employed as the method for collecting data, and all the administrators have been asked the same questions. The configured questionnaire form is made up of six open‐ended questions focusing on the effects of globalisation on education policies.
The findings gathered demonstrate that school administrators entertain different attitudes towards the effects of globalisation.
The most striking upshot is the finding that school administrators do have an awareness of the effects of globalisation, whether they hold a negative or positive stance towards the issue.
Over the last four decades, Turkey has built an elaborate social assistance regime, which provides extensive coverage of the poor but lacks some of the key characteristics…
Over the last four decades, Turkey has built an elaborate social assistance regime, which provides extensive coverage of the poor but lacks some of the key characteristics of European minimum income protection systems. The purpose of this paper is to explore what ideational roots underlie the regime and how these ideas and paradigms historically shaped the structure of the regime. The paper focuses on two central social assistance legislations: the social pensions law of 1976 and the Law that established the Fund for the Encouragement of Social Cooperation and Solidarity in 1986.
Based on a discursive institutionalist approach, the paper combines a qualitative content analysis of parliamentary debates and official reports with a policy analysis of social assistance legislations in Turkey.
The paper shows that two competing policy paradigms shaped the ambivalent structure and design of Turkey social assistance regime: a welfare state paradigm and a state-organised charity paradigm. The welfare state paradigm, which perceives social assistance as a social right, was dominant in the 1970s and is embodied in the social pension programme. The state-organised charity paradigm, which aims to reinvigorate the Islamic tradition of charitable foundations (waqf), was dominant in the 1980s and is embodied in the Fund for the Encouragement of Social Cooperation and Solidarity. Today’s social assistance regime combines both elements in a curious synthesis.
The paper contributes to comparative social policy research and discursive institutionalism by uncovering the historical and ideational foundations of a largely neglected case, social assistance in Turkey.
What are the causes and consequences of Turkey’s intervention in Syria? The purpose of this paper is to explore this question by focusing on the time frame from 2011 to…
What are the causes and consequences of Turkey’s intervention in Syria? The purpose of this paper is to explore this question by focusing on the time frame from 2011 to 2016, i.e. prior to Turkey’s strategic U-turn from uncompromising enmity toward Russia and Iran.
Process tracing is used as the main methodological guideline.
Turkey’s intervention in Syria has been driven by a mutually reinforcing interaction of geopolitical, geo-economic and geo-cultural factors. Turkey’s neo-Ottomanist geo-strategy has been militarized in the context of the Arab Spring, perceived decline of US hegemony, increasing Kurdish autonomy and Adalet ve Kalkınma Partisi’s (AKP) electoral setbacks. Second, Turkey’s intervention has been triggered by the converging motivations for energy security, easily gained profits from the black energy market and economic integration with Arab-Gulf countries in the face of a stagnating Western capitalism. A third set of factors speaks to the AKP’s instrumental use of Sunni sectarianism and Kurdish ethnopolitics.
The research aim is to provide a systematic and multi-causal explanation of Turkey’s involvement in Syria.