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This study investigates the impacts of green space and air quality on crime rates for Organisation for Economic Co-operation and Development (OECD) countries over the 2003–2017 period.

By building an international data set, including both green space and air pollution at the same time in the model, and considering the potential endogeneities between variables, the study brings some novelties to the existing literature. Using the United Nations Crime Trends Survey and World Development Indicators databases, a panel data set of 37 OECD countries for 2003–2017 period was collected. To avoid the potential endogenous relationships between variables, the system-Generalized Method of Moments (system-GMM) method was applied.

The findings suggest that increases in green space reduce the crime rate, while increases in air pollution raise it. Additionally, the estimated control variables show that there are many statistically significant factors that determine the crime rate. In all the additional models, the effects of green space and air pollution were estimated consistently, which can be taken as a sign that the findings are robust.

The evidence of the study explicitly reveals that environmentally friendly policies provide benefits in terms of reducing crime rates as well as other known benefits. On the other hand, to represent the environmental dimension, this is the first study which uses a cross-country data set including both green space and air pollution in the model at the same time. Second, the issue has not been previously dealt with for OECD countries. Thirdly, the study considered the potential endogeneity between variables, and to check the robustness of the findings, some prominent factors affecting the crime rate were used as control variables.

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 EU harmonisation has created changes in the military's formal and informal influence in the directions of decreased formal and informal military influence in civilian politics. The EU reforms have created changes in the mindset of the citizens, by creating changes in the security culture of the citizens and in the civil-military related political culture. The desired level of alignment has not been reached. Therefore, the study examines the areas where further alignment is required. Moving from Rebecca L. Schiff's concordance theory, the article examines the relationship between the Turkish military, the civilian politics and the society before and after the EU harmonisation process. It examines the effects of the EU harmonisation process on the changes in the civil-military balance of power, and on the related security culture and political values. The analysis focuses on: (i) increased civilian control and consequent changes in the policy of accountability; (ii) transparency building in the defence sector; (iii) parliamentary oversight; and (iv) the change in the political culture related to the civil-military issues. It also investigates the extent the EU harmonisation has achieved in building democratic civil-military relations in order to align with the EU standards.