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Celiac disease patients cannot consume gluten-containing diets; thus, gluten-free products should be offered to meet the nutritional needs of these patients. The purpose of this study was to produce gluten-free tarhana for celiac disease patients using corn flour instead of wheat flour and investigate some physicochemical properties of tarhana. Hydrocolloids were used to compensate for technological deficiencies caused by the absence of gluten.

Hydrocolloids including guar gum, xanthan gum and locust bean gum were added at concentrations of 0.5% and 1.0% to the corn flour. The substituted corn flour samples were used to produce tarhana powder.

The pH and acidity measurements were carried out in 0th, 24th and 48th h of fermentation, and for all samples, the pH gradually decreased during fermentation, whereas the acidity increased. According to the color measurements (L, a and b values), it was observed that there was no significant difference (p = 0.588) between the gums in terms of L values in tarhana dough samples. Water retention capacity values of control, guar gum 1%, xanthan gum 1% and locust bean gum 1% were found to be 1.1, 1.1, 0.7 and 1.2 mL/g, respectively. The viscosity measurements were carried out at three different temperatures (30°C, 45°C and 60°C), and the viscosity values were found to decrease significantly (p = 0.000) with the increase in temperature for all the samples studied. The highest viscosity values were obtained by 1.0% xanthan gum (4,333 mPa s) and 0.5% locust bean gum (3,575 mPa s) added tarhana samples for 3 rpm at 30°C. Xanthan gum addition showed the lowest foam capacity values (0.04 mL/mL) among the samples. The samples with guar gum, xanthan gum and locust bean gum are recommended with regard to consistency and foam stability in the production of tarhana.

This study confirms that the use of gums in tarhana, a gluten-free system, is beneficial for the technological aspect. The unfavorable properties that can be seen because of the absence of gluten in corn flour tarhana can be compensated with the use of hydrocolloids, and tarhana can be recommended to celiac disease patients.

The purpose of this paper is to propose indices that were freely considered as relevant for the analysis of financial crime-related issues in Nigeria and list them in the questionnaire that was administered across the six geo-political zones of the country to obtain relevant data that are useful for factor analysis of financial crime-related issues.

The research methodology involved data survey, preparation and normalization. Followed by principal component analysis-based factor analysis and then, results and interpretation.

The results of factor analysis placed high premium on government policies and regulations, responses and management, capacity building and awareness and litigation as the major issues for safe and secure financial system in Nigeria. Findings from the research also established that systemic ways of ensuring that citizens adopt technical know-how for national development rather than committing crimes should be introduced and enforced by the Nigerian government.

The research formulated some indices and established some models for the analysis.

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 purpose of this paper is to examine the factors that influence farmers' preference for the use of Islamic banks in Turkey and to investigate their knowledge level and perception about Islamic finance.

Survey data used in this study is obtained by drawing a sample of 1902 farmers who are members of the Agricultural Credit Cooperatives Union (ACCU) from 37 provinces of Turkey. Pearson's Chi-square test is used to analyze the association between the demographic features of farmers, conventional bank usage and Islamic bank usage. Binary logistic regression model is used to estimate the factors influencing the preference for Islamic banks. Explanatory variables include knowledge on Islamic banking and finance, perception of compliance to religion, saving ability and cost concern along with the control variables of Islamic bank branch number in the region and age of respondent. Robustness check is conducted via alternative models using ordinary least squares (OLS) and logistic regression.

Less than 10% of the participant farmers use Islamic banks and 59% declare they know nothing about Islamic banking. Age, education level, income level, nonagricultural income level, saving ability, duration of working in agriculture, land size and region are significantly related to farmers' preference of using Islamic banks. Knowledge level, perception of religious compliance, saving ability and cost concern are statistically significant factors that influence the probability of using Islamic banks.

This study does not include the analysis of the relationship between being religious and using Islamic banks because questions related to the assessment of religious practice were excluded due to the ACCU's sensitivity to investigate personal beliefs. Therefore, future studies can expand the scope of this research by investigating religiousness. The sample is chosen from the ACCU members who are already benefiting from a formal source of credit; therefore, the results should not be attributed to all farmers.

Islamic banks and microfinance institutions' further engagement in the agricultural sector and ACCU's implementation of Islamic finance instruments.

Islamic banks' further diversification in the agricultural sector and ACCU's implementation of Islamic finance instruments.

To the best of the authors' knowledge, this paper is the first to investigate the farmers' perception and preference of Islamic banking in Turkey. The sample size of 1902 is much larger and geographically diversified compared to studies in agricultural finance. This study will be valuable for the agricultural finance empirical studies in Turkey as well as an important addition to the emerging literature on Islamic finance.