Muhasebe Skandallarindan Küresel Kri̇zlere

2021

Objective: This article examines the impact of accounting norm reminders on a decision about the impairment of two groups of assets: receivables and inventories. It also investigates the ethical judgment of a non-compliant decision. Method: The examination is performed via a laboratory experiment. Results: A non-compliant decision was found to have a significant impact in the groups of males and females. Men’s propensity to non-compliance was higher regardless of the group of assets, suggesting that imprecise accounting regulations are perceived as a gateway to * Sabina Kołodziej, PhD, assistant professor, Kozminski University, Centre for Economic Psychology and Decision Sciences, https://orcid.org/0000-0002-7467-1048, skolodziej@ kozminski.edu.pl ** Ewa Wanda Maruszewska, dr hab., associate professor, University of Economics in Katowice, Department of Business Informatics and International Accounting, https://orcid.org/ 0000-0003-0461-4133, [email protected] 104 Sabina...

Muhasebe ve finansman dergisi, 2017

This study was conducted to carry out, within the framework of the independent auditing firms, an assessment of the application results of Turkish Accounting Standards and Turkish Financial Reporting Standards, known by acronyms TAS/TFRS, respectively. In order to acquire investigational data, a survey method was used. The data derived from the survey were put through a frequencyfactor analysis. The participants were of the opinion that the applications of TAS/TFRS could positively affect firm operating activities, enhance the efficiency of accounting applications and have a positive impact on financial reporting processes. It was also deduced that such standards would bring flexibility to accounting applications as per tax applications, and that they would reflect credit upon business organizations.

6th World Conference on Business, Economics and Management (BEM-2017) ABSTRACTS BOOK, 2017

With no. 3568 Certified Public Accountants law that issued in 1989 the accounting profession put into the legal system in Turkey. When considering the place of profession in economic life the importance of profession’s problems is obvious in the process of economic system. Besides the problems of other region accountants in Turkey, because including other common problems with the rest of accountants’ problems, intercalarily southeastern region is the most affected from terrorism it will contribute to literature to investigate the problems of Turkey’s southeast region accountants. In this study a field search has been made to the southeast region accountants that work in the responsibility area of Mardin-Sirnak chamber of accountants in southeastern of Turkey. For this purpose a survey has been prepared and applied to accounting professionals and the problems of accountants tried to be detected. Frequency, independent-t test and ANOVA analysis applied to survey datas. Mean and median values calculated for each problem and the problems sorted from biggest to smallest.

2011

The aim of this paper is to bring into attention the creative accounting phenomenon. Types of creative accounting practices has been examined comparing scandals occurred in large companies in the last two decades. In order to realize this scope we define the concept of creative accounting and its various forms, and we try to figure the reasons why we came into a financial crisis again, even if the history taught us that the risks are very large. We discuss the implication of creative accounting in the current financial crisis because many financial enterprises have sought state support within a short period of receiving unqualified audit opinion. The research method is a deductive one, fundamental type that give us the necessary prerequisites for future research. We believe that creative accounting practices will not disappear unless the causes which have given rise to them will disappear, too. Therefore, although driven by the intention to limit creative accounting, the accounting normalisers must take into account the circumstances that allow its expression under close supervision.

Muhasebe ve vergi uygulamaları dergisi, 2018

It is well known that the commitment of manipulation act which is one of the factors significantly worsening the impairment of the corporate financial (mis)reporting process through the impairment of the market efficiency has strong accounting, financial, legal and economic linkages altogether. However, these linkages or ties have not yet attained the attention it deserves in the literature. This paper mainly aims to theoretically investigate the interplay among the cited disciplines and to lay it out on a more solid ground. In so doing, it strives to cover up this directed loophole the extant literature features to a reasonably certain degree, through crystallizing the significance and context of manipulation. This paper clearly documents that there is a need to broaden the definition of manipulation concept in a way to encompass financial statements for the bona fide investors or users of corporate financial information may not be harmed by the (public) companies to commit such offenses around. In other words, this study shows that comprehensive financial regulations to better address the current needs that will bring together much better accounting practices as well as economic and financial system.

Muhasebe Bilim Dünyası Dergisi, 2020

Corporate social responsibility (CSR) has been approached in the accounting theory for over three decades. Furthermore, financially successful companies are reporting the environmental and social issues in their annual financial statements, making them more accountable towards different stakeholder groups. The purpose of our paper is to analyze the current corporate social reporting practices and to identify the type of information disclosed in annual report in Albania. This analysis is focused on the CSR of the commercial banks operating in Albania carrying out a comparative survey. Furthermore, the annual financial reports are analyzed and compared in order to highlight the disclosure of CSR. This research presents the main findings through the content analysis of financial reports as well through the presentation of examples on social disclosures.

Istanbul University - DergiPark, 2017

Ekonomik küreselleşme, birçok alanda olduğu gibi muhasebe uygulamalarını da etkilemiştir. Muhasebe konusundaki etkisi uluslararası muhasebe standartları ve bağımsız denetim alanında kendisini göstermiştir. Avrupa Birliği ülkelerini n 2005 yılında New York borsasından yararlanma isteklerinin baskısı ile bu standartları uygulamaya başlamaları Türkiye'yi de standartların uygulanması doğrultusunda etkilemiştir. Bunun yanında uluslararası kurumların istekleri de bu standartların yaygınlaştırılması doğrultusunda olunca, Türkiye'deki çalışmalar da hızlanmıştır. Son yıllarda Türk Ticaret Kanununun getirdiği hükümler ve Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumunun oluşturulması, Türkiye Muhasebe Standartlarının hazırlanması ve uygulamasını da daha etkin olarak gündeme getirmiştir. Bu gelişmelere paralel olarak dünya çapında şirketlerin kullanacağı ortak bir muhasebe sisteminin oluşturulması amacıyla 1973 yılında IASB (International Accounting Standards Board) kurulmuş ve Uluslararası Muhasebe Standartları (UMS), Uluslararası Finansal raporlama Standartları (UFRS) adı altında uluslararası alanda kabul gören muhasebe standartları oluşturulmuştur. Bu ortak muhasebe uygulamalarının etkin olarak kullanılması amacıyla 1 ocak 2005 tarihinden itibaren Avrupa Birliği'nde halka açık şirketlere, kamuya açıkladıkları konsolide

Akuntansi dan Teknologi Informasi, 2017

This research is motivated by the difficulty problem to understand about accounting, because a lot of people think that this subject only teach how to make journal entries and present the financial statement. Where, in real conditions, accounting subject is not only learn about it. In addition, the lack of interest in reading will affect the students to understand what the material that being taught. Thus the researcher provide interesting and innovative learning media to avoid the boredom, with education comic by using topic about fraud as a part of accounting. The fraud case is about the misappropriation of asset that are tested on non accounting's students. This research is conducted with 3 (three) steps using interview, observation, and analysis of document, that is to asked questions about the prior knowledge about fraud. After that, the researcher give the article. An then the last step is to read the comic that have been designed with a similar case from the previous reading. The researcher asked the difference felt after reading the comic and article. The result of research based on display, content, use of language, and interest in reading, all the research's objects prefer reading comic than article. In addition is easier to understand because comic can described in detail and using language that can be adapted the character of research's objects and hope the comic book can be applied at the university to make more fun learning.

International Journal of Management Economics and Business, 2021

This paper aims to investigate the factors affecting key audit matters disclosed by manufacturing firms listed on Borsa Istanbul for the accounting period of 2019. Data are collected from the audited financial statements of 164 manufacturing firms listed on Borsa Istanbul and Poisson regression analysis is applied to the empirical model. The results of regression analysis indicate that non-Big 4 auditors disclose more key audit matters and firm complexity considerably increases the number of key audit matters. A statistically insignificant relationship between the disclosure of key audit matters and audit opinion was found. This paper is expected to contribute to the limited literature by adding important findings on another perspective of key audit matters.