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Financial manipulation means the modification made knowingly and willfully by businesses in accounting records and transactions, in financial statements, through addition and subtraction, for the purpose of misleading financial information users. Financial manipulations are expected to have an effect on the decisions of financial information users. The present study was established on the basis of two main objectives. The first objective is to determine whether banks, which are Public Interest Entities (PIE), manipulate their financial statements. As for the second objective, it is to reveal whether the detected financial manipulations have an effect on investor decisions. The research conducted to achieve the first objective is based on the examination of independent audit reports for the periods between 2009 and 2017, pertaining to 45 banks registered to the Banks Association of Turkey, in terms of presented opinions. Data acquired from examined reports were subjected to content analysis via the Microsoft Excel program. In line with the second objective of the study, investor numbers for the periods between 2010 and 2017, of 13 banks, which are within the scope of BIST BANK, were included in the analysis, according to data acquired from the Central Registry Agency. Financial statements of banks, with audit reports in which a qualified opinion is expressed, were considered to have been manipulated. SPSS 22.0 statistics pack software was used to analyze whether investment demands toward these banks had an effect on decisions of domestic and foreign investors. In the analysis, frequency and One-Way ANOVA tests were used. In consequence of the analyses conducted, it was determined that, around one fifth of financial statements of PIE banks, pertaining to the periods between 2009 and 2017, were manipulated; it was mostly committed by private banks, and majority of the manipulations were committed due to free provisions made. It was also observed that manipulations did not have an effect on decisions of neither domestic nor foreign investors. The reason behind the latter is the fact that while the level of manipulations in financial statements is significant, it is not a widespread occurrence.

On the one hand, the auditing of the public hospitals regarding their financial information is carried out by the State Audit Court which is the Supreme Auditing Institution in our country, on the other hand it is carried out by the auditors of the Ministry of Health. While the audits made by the Ministry of Health are generally about compatibility and medical controls, the financial information of the hospitals needs to be made by the external independent auditors and their impact on the general budget needs to be determined.

In this study, the subject matter of financial auditing has been elaborated on within the specificity of the public health sector and evaluated as to whether the conducted auditing is effective in determining the mistakes in the financial information of the organizations. For the purpose of conducting the evaluation, the six-year auditing reports between the years of 2012 and 2017 of the Supreme Auditing Institution (State Audit Court) conducting the financial auditing of the public health sector regarding the Public Hospitals Administration of Turkey (Türkiye Kamu Hastaneleri Kurumu). The auditing reports are addressed within the framework of the types and numbers of findings determined by the State Audit Court, the responses that the Public Hospitals Administration of Turkey has given against those findings and the opinion of auditing. In the consequence of the conducted evaluation, it was concluded that the Court of Accounts was effective in determining the mistakes in the financial reports and increasing the correctness and reliability of the financial information of the Administration.

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.

This study aims to highlight the differences between the public and foundation universities determining the level of job satisfaction of academic personnel working at vocational schools within the body of public and foundation universities in Turkey.

In the present study, the questionnaire developed by Ardic and Bas and used in a similar study is taken as the basis for this study. Some amendments have been made to the instrument. The reliability of the questionnaire was evaluated using the Cronbach alpha coefficient and some statistical methods such as independent samples t test and chi-square test depending on the data. Differences of opinion based on demographic characteristics are presented giving the frequencies and percentages of demographic characteristics of the data.

Three questions were focused on in the present study: the first is to present the most important factor affecting the job satisfaction or dissatisfaction of the academic personnel working at the public and foundation universities; the second is to determine whether there is a difference between public and foundation universities and the third is to set forth the reasons of these differences, if any.

The current study selected 12,160 academic personnel throughout Turkey and the questionnaire was used as a data collection instrument. The instrument could not be delivered to all the personnel. This is because it was not possible to have access to the e-mail addresses of some of the academic personnel, some of the e-mail addresses were not in use or out of date while some personnel do not use the internet.

The aim of this study is to determine job satisfaction level of academic personnel working in vocational high schools operating under the umbrella of state and foundation universities, which offer educational services in Turkey. Since no study is encountered as a result of the literature survey made, that addressed especially the level of the job satisfaction of the academic staff working in the vocational schools in Turkey in a way to cover all public and foundation universities, such a study was made for the purpose of removing the deficiency in this subject.