Volume: 3 Issue: 1 , 1/31/23

Year: 2023

Research Article

Review Article

Auditing and Accountability, Financial Accounting, Internal Control, Accounting Theory and Standards, Accounting, Auditing and Accountability (Other)
Yasin Şeker
Assoc. Prof. Dr. Yasin ŞEKER Hitit University, FEAS, Business Administration, Accounting and Finance Web
Accounting, Auditing and Accountability, Auditing and Accountability, Financial Accounting, Internal Check, Internal Control, Non-Profit Accounting and Accountability, Institutional Governance, Financial Statement Analysis, Accounting Theory and Standards, Sustainability Accounting and Reporting, International Accounting
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Assoc. Prof. Dr. Ömer Faruk GÜLEÇ KIRKLARELİ ÜNİVERSİTESİ
Accounting, Auditing and Accountability, Auditing and Accountability, Financial Accounting, Financial Statement Analysis, Sustainability Accounting and Reporting
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Assoc. Prof. Dr. Yasemin ERTAN BURSA ULUDAĞ ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ
Auditing and Accountability, Financial Accounting, Financial Statement Analysis

The aim of the journal is to contribute to the publication of original research in the field of auditing and the development of accounting science.

The journal publishes papers on topics in the following areas, including but not limited to:

Accounting
Auditing
Internal Auditing
Internal Control
Risk Management
Assurance Services

- Manuscripts should be written with Microsoft Word Programme and adjusted as in that: Paper Dimension Vertical A4, Top Side Margin 2,5 cm., Bottom Side Margin 2,5 cm., Left Side Margin 2,5 cm, Right Side Margin 2,5 cm, Writing Fond Times New Roman, Article Title 14 Punto/ Left Aligned. Normal Text Dimension 10 Punto, Line Gap Exact, before 0 nk, after 6 nk, value 14 nk, No indentation. Besides, in articles page number, upper information and sub information will not be used. In article, not invisible and hidden any writing, shape and simple things cannot be used. If any hidden thing is found, legal responsibility will be fully owned by the author(s).
- All headings including introduction and conclusion should be numbered and typed bold. References should not be numbered.
- First degree headings should be written in “upper case” and others should be written in “title case”.
- Manuscripts should include tittle, abstract, key words and JEL classifications. Abstract should not exceed 200 words.
- A cover page that consists of title, author name, author title and affiliation, e-mail address and ORCID ID. Manuscript type (research article, case study, review etc...) should be specified on the cover page.
- Table number and name should be written above the table.
- Figure number and name should be written below the figure.
- Graph number and name should be written below the graph.
- Reference sholud be ordered alphabetically.
- At the end of the article, there should be an extended summary ( an English summary for articles written in Turkish, a Turkish summary for articles written in English) of 500-1000 words.
- At the end of the article for Turkish articles writing English Summary including between 500-1000 words and English articles Turkish Summary between 500-1000 words is compulsory.
- Citations, references and fottnotes should be prepared according to APA Style Guide. Some examples that are taken from APA Style Guide are given below. You can visit http://referencing.port.ac.uk/ for further help.

In order for the articles to pass from the pre-check to the Editor's pre-evaluation without being rejected, they must be prepared on the basis of the article template. The template file you will download will facilitate the preparation of the articles in accordance with the spelling rules of our journal.

When uploading the article to the Dergipark system;
Correct the name of the word file of your article so that it is only the title of your article.
Fill in both the Turkish and English tabs of the TITLE - ABSTRACT - KEYWORDS sections. As indicated in the warning when filling the REFERENCES section in the system, add a line space between the references.
When uploading the similarity report, select the Similarity Report from the additional documents. The filtering options in the iThenticate program should be set as follows: Except for bibliography (Bibliography excluded) Except for quotations (Quotes excluded) Except for parts of text that overlap less than 5 words (Limit match size to 5 words) Other filtering options in the Program menu are not included in the reporting. The report should be saved as ".pdf" extension.
After you sign the Copyright Transfer Form, scan it and upload it as a pdf (You can scan it free of charge from the Adobe Scan program you can download to your phone).
Ethics Committee Approval must be obtained for studies that require an Ethics Committee Decision, this approval should be stated in the article and uploaded in the additional documents section during the application.



Publication Policy

1. Manuscripts sent to the Journal of Auditing and Assurance Services shouldn’t be published elsewhere or shouldn’t be submitted to other journals for publication.

2. Articles sent to Journal of Auditing and Assurance Services firstly are evaluated by editor/ editorial board. Articles that are not original and do not obey to journal’s aim and context, Turkish and English language and narration rules, publication principles are rejected.

3. In accordance with international acceptances, for all writers using ORCID number for articles of the Journal of Auditing and Assurance Services is compulsory.

4. Writers should complete plagiarism report from ithenticate programmes. In addition, writers should load this report to system as attachment. For manuscripts sent to the journal, web based programme is used in order to prevent plagiarism and improper citations. In this context, in the software’s similarity report, resource is deactivated. The total likelihood amount should not more than 20% and each match indicated by the different colour at the end of the report (for same resource) the likelihood of similarity should be maximum 5%. Manuscripts that do not meet these criteria is directly rejected by editor review. Responsibility of plagiarism belongs to writer.

5. In publications derived from postgraduate theses, this situation should be specified as footnote ‘’In study is derived from and 123456 number master/doctorate thesis under the supervision of Prof. Dr./Assoc. Dr./ Instructor Dr. by ……… on date of……. titled ( Thesis number will be taken from YOK Thesis Center)

6. Studies presented previously as abstract paper are accepted, but due to journal publication principles studies presented as full text paper are not accepted. This situation should be specified as footnote ‘’This article presented as oral presentation between 1-2 July 2020 …. In the event named ….. organized in…. Istanbul and is the completed version of ….. headed report whose abstract published in congress / conference / symposium abstract book.

7. Manuscripts can be written in Turkish or English. Sentences should be written in accordance with the grammar and spelling rules. For Turkish articles, writers should utilize from for spelling and punctuation rules Turkish Language Association’s Current Turkish Dictionary and/or Grand Turkish Dictionary and Turkish Writing and Spelling Guide. For English articles, writers can utilize from Longman Dictionary of Contemporary English, Oxford Advanced Learner’s Dictionary, Cambridge Advanced Learner’s Dictionary resources. By decision of the Editorial Board articles written with other languages are accepted and can be published.

8. Writing of the in-text citation and resource part, writers should obey APA 6 rules (American Psychology Association). Resource is given in accordance with the bibliography rules and writing resource part begins with first writer’s surname.

9. If writings do not obey publication principles, they are not transferred from the pre-control process to the evaluation process and the author(s) of the article are informed according to the rules of the journal writing. In pre control process, author(s) will be allowed once for a maximum of 7 days for editing according to spelling rules. For writing rules, detail information is available in word document, whose name is installed article template.

10. After the evaluation of the editors, the articles submitted in accordance with the publication policies and accordance with the spelling rules are taken into consideration. After a preliminary examination of his / her assistants, the expert is sent to two referees. After appointment of referee, institution of writers and institution referee cannot be same.

11. The journal of Editor/ Editorial Board decides whether the manuscript can be published or it is published in which number of the journal. In case one referee report is negative while the other is positive, the manuscript is forwarded to a third referee for additional evaluation. If two referees give a negative opinion, the article is not published and rejected.

12. For manuscripts written by more than one author, one of the authors, it should be noted as responsible author. If responsible author is not noted, first author is accepted as responsible author.

13. Authors who wish to withdraw their articles after the preliminary control phase, should convey requests to editor through the system where they loaded. The editor will review the withdrawal statement and return to the author(s) within 30 days. Since the authors have transferred the copyrights of the articles to the Journal of Auditing and Assurance Services at the stage of submission of their work, they cannot send their work for evaluation to another journal unless the request for withdrawal is approved.

14. The author(s) cannot make any major changes except for the suggestions of the editors/referees on the completion of the judicial review process later (section, paragraph, table, picture, graphic insertion, insertion of the name of another author).

15. At the end of the article for Turkish articles writing English Summary including between 500-1000 words and English articles Turkish Summary between 500-1000 words is compulsory. Summary should include the purpose, problem, method, findings and result information related to the article. In this summary, the information about the article is broader than the original one and can be found in figures and tables. This section should not include any information that is not included in article. Summary should not refer to information in the text. (For instance as it is stated at 8. page). Extended abstract should not include quotation and reference. The purpose of the broader abstract is to provide the information in a clear, detailed and consistent way and it aims to give all important information about the article and so that the reader can determine the relevance of the article.

16. Copyright form should be filled by responsible author. After copy right form is signed with a blue ink pen, this form will be uploaded to the system as an additional file in the form of a photo or colour scanned.

17. Author(s) is responsible from thought of the article. The scientific and legal responsibility of the published article in terms of language, style, scientific ethics and content belongs to the author and is not related to the Journal administration. No copyright fee is paid to the authors whose articles are published.

18. All publication rights of the articles published and published in the journal in written and electronic media belong to the Journal of Auditing and Assurance Services. If citation is realized from articles, showing resource is compulsory.

19. Taking ethics report from the Ethics Committee of the university is required for articles that are used as measurement tool (questionnaire, test, scale, interview, observation, picture, drawing, video, film, sound recording, etc.) This report should be uploaded to the system, where article was loaded, as a separate file from. The responsibility belongs to the article’s author. On the other hand, if the referee/ deems it necessary, taking ethics report from university ethics commission at 30 days is compulsory. If ın this period report is not taken, article is rejected.

20. Privacy Statement: All data that are entered to Journal of Auditing and Assurance Services (personal information such as: name, e-post address) can be only is used for academic studies of journal. These data cannot be used for another aim and cannot be share with other people.

21. Authority decide that is not specified here belongs to editor/editor board.

22. The submitted manuscripts take into account the International Standards for Editors and Writers of COPE (Committee on Publication Ethics).

Publication Ethics

The publication process at this journal is the basis of the improvement and dissemination of information objectively and respectfully. Therefore, the procedures in this process improves the quality of the studies. Peer-reviewed studies are the ones that support and materialize the scientific method. At this point, it is of utmost importance that all parties included in the publication process (authors, readers and researchers, publisher, reviewers and editors) comply with the standards of ethical considerations. This journal expects all parties to hold the following ethical responsibilities. The following ethical duties and responsibilities are written in the light of the guide and policies made by Committee on Publication Ethics (COPE).

Ethical Responsibilities of Authors

The authors who submit their manuscripts to this journal are expected to comply with the following ethical responsibilities:

Author(s) must submit original studies to the journal. If they utilize or use other studies, they must make the in-text and end-text references accurately and completely.

People who have not contributed to the study at the intellectual level should not be indicated as author.

If the manuscripts submitted to be published are subject of conflicting interests or relations, these must be explained.

During the review process of their manuscripts, author(s) may be asked to supply raw data. In such a case, author(s) should be ready to submit such data and information to the editorial and scientific boards.

Author(s) should document that they have the participants’ consent and the necessary permissions related with the sharing and research/analysis of the data that are used.

Author(s) bears the responsibility to inform the editor of the journal or publisher if they happen to notice a mistake in their study which is in early release or publication process and to cooperate with the editors during the correction or withdrawal process.

Authors cannot submit their studies to multiple journals simultaneously. Each submission can be made only after the previous one is completed. A study published in another journal cannot be submitted to the this journalAuthor responsibilities given in a study (e.g.: adding an author, reordering of author names) whose review process has begun cannot be changed.

Ethical Responsibilities of Editors

The editors in this journal should hold the following ethical responsibilities that are based on the guides “COPE Code of Conduct and Best Practice Guidelines for Journal Editors” and “COPE Best Practice Guidelines for Journal Editors” published as open Access by Committee on Publication Ethics (COPE).

General duties and responsibilities

Editors are responsible for each study published in this journal. In this respect, the editors have the following roles and responsibilities:
Making efforts to meet the demand for knowledge from readers and authors,
Ensuring the continuous development of the journal,
Managing the procedures aimed to improve the quality of the studies published in the journal,
Supporting freedom of expression,
Ensuring academic integrity,
Following the procedures without making concessions on intellectual property rights and ethical standards,
Being transparent and clear in issues that require correction or explanation.

Relationships with Readers

Editors must make decisions taking into consideration the knowledge, skills and expectations of all readers, researchers and practitioners need. They must also ensure that the published studies contribute to literature and be original. Moreover, they must take notice of the feedback received from researchers and practitioners and provide explanatory and informative feedback.

Relationships with Authors

Editors have the following duties and responsibilities in their relations with authors:
Editors must make positive or negative decisions about the studies’ importance, originality, validity, clarity in wording and suitability with the journal’s aims and objectives.
Editors must accept the studies that are within the scope of publication into pre review process unless there are serious problems with the study.
Editors must not ignore positive suggestions made by reviewers unless there are serious problems with the study.
New editors, unless there are serious issues, must not change the previous editor’s decisions about the studies.
“Blind Review and Review Process” must be published and editors must prevent possible diversions in the defined processes.
Authors should be provided with explanatory and informative feedback.

Relationships with Reviewers

Editors have the following duties and responsibilities in their relations with reviewers:

Editors must
Choose reviewers according to the subject of the study.
Provide the information and guidance reviewers may need during the review process.
Observe whether there are conflicting interests between reviewers and authors.
Keep the identities of reviewers confidential in blind review.
Encourage the reviewers to review the manuscript in an unbiased, scientific and objective tone.
Develop practices and policies that increase the performance of reviewers.
Take necessary steps to update the reviewer pool dynamically.
Prevent unkind and unscientific reviews.
Make effort to ensure the reviewer pool has a wide range.

Relationships with the Editorial Board
Editors must make sure that the members of the editorial board follow the procedures in accordance with the publication policies and guidelines, and must inform the members about the publication policies and developments. Moreover, editors must
Ensure that the members of the editorial board review the manuscripts in an unbiased and independent manner.
Select the new members of the editorial board from those who can contribute to the journal and are qualified enough.
Send manuscripts for review based on the subject of expertise of the editorial board members.
Regularly communicate with the editorial board. Arrange regular meetings with the editorial board for the development of publication policies and the journal.

Relationships with the Journal’s Owner and Publisher
The relationship between the editors and publisher is based on the principle of the independency of editors. All the decisions made by the editors are independent of the publisher and the owner of the journal as required by the agreement made between editors and publisher.

Editorial and Blind Review Processes
Editors are obliged to comply with the policies of “Blind Review and Review Process” stated in the journal’s publication policies. Therefore, the editors ensure that each manuscript is reviewed in an unbiased, fair and timely manner.

Quality Assurance
Editors must make sure that articles in the journal are published in accordance with the publication policies of the journal and international standards.

Protection of Personal Information
Editors are supposed to protect the personal information related with the subjects or visuals in the studies being reviewed, and to reject the study if there is no documentation of the subjects’ consent. Furthermore, editors are supposed to protect the personal information of the authors, reviewers and readers.

Encouraging Ethical Rules and Protection of Human and Animal Rights
Editors are supposed to protect human and animal rights in the studies being reviewed and must reject the experimental studies which do not have ethical and related committee’s approval about the population given in such studies.

Precautions against possible Abuse and Malpractice
Editors are supposed to take precautions against possible abuse and malpractice. They must conduct investigations meticulously and objectively in determining and evaluating complaints about such situations. They must also share the results of the investigation.

Ensuring Academic Integrity
Editors must make sure that the mistakes, inconsistencies or misdirections in studies are corrected quickly.

Protection of Intellectual Property Rights
Editors are responsible for protecting the intellectual property rights of all the articles published in the journal and the rights of the journal and author(s) in cases where these rights are violated. Also, editors must take the necessary precautions in order to prevent the content of all published articles from violating the intellectual property rights of other publications.

Constructiveness and Openness to Discussion
Editors must
Pay attention to the convincing criticism about studies published in the journal and must have a constructive attitude towards such criticism.
Grant the right of reply to the author(s) of the criticized study.
Not ignore or exclude the study that include negative results.

Complaints
Editors must examine the complaints from authors, reviewers or readers and respond to them in an explanatory and enlightening manner.

Political and Economic Apprehensions
Neither the owner of the journal, publisher or any other political or economical factor can influence the independent decision taking of the editors.

Conflicting Interests
Editors, acknowledging that there may be conflicting interests between reviewers and other editors, guarantee that the publication process of the manuscripts will be completed in an independent and unbiased manner.

Ethical Responsibilities of Reviewers
The fact that all manuscripts are reviewed through “Blind Review” has a direct influence on the publication quality. This process ensures confidentiality by objective and independent review. The review process at this journal is carried out on the principle of double blind review. Reviewers do not contact the authors directly, and the reviews and comments are conveyed through the journal management system. In this process, the reviewer views on the evaluation forms and full texts are assigned to the author(s) by the editor. Therefore, the reviewers doing review work for this journal are supposed to bear the following ethical responsibilities:
Reviewers must
Agree to review only in their subject of expertise.
Review in an unbiased and confidential manner.
Inform the editor of the journal if they think that they encounter conflict of interests and decline to review the manuscript during the review process.
Dispose the manuscripts they have reviewed in accordance with the principle of confidentiality after the review process. Reviewers can use the final versions of the manuscripts they have reviewed only after publication.
Review the manuscript objectively and only in terms of its content and ensure that nationality, gender, religious and political beliefs, and economic apprehension do not influence the review.
Review the manuscript in a constructive and kind tone, avoid making personal comments including hostility, slander and insult.
Review the manuscript they have agreed to review on time and in accordance with the ethical rules stated above.

Ethical Responsibilities of Publisher
The Editors and the Editorial Board of this journal are conscious of the fact that they must observe the ethical responsibilities below and act accordingly:
Editors are responsible for all the processes that the manuscripts submitted to Tarih İncelemeleri Dergisi will go through. Within this framework, ignoring the economic or political interests, the decision-makers are the editors.
The publisher undertakes to have an independent editorial decision made.
The publisher protects the intellectual property rights of all the articles published in this journal and holds the responsibility to keep a record of each unpublished article.
The publisher bears all the responsibility to take the precautions against scientific abuse, fraud and plagiarism.

Unethical Behaviour
Should you encounter any unethical act or content in this journal apart from the ethical responsibilities listed above, please notify the journal by e-mail audasjournal@gmail.com




Article Processing Charge

All expenses of the journal are covered by the Journal of Auditing and Assurance Services. Processing and publication are free of charge with the journal. There is no article processing charges or submission fees for any submitted or accepted articles.

Editor in Chief

Auditing and Accountability, Financial Accounting, Internal Control, Accounting Theory and Standards, Accounting, Auditing and Accountability (Other)

Co-Editor

Yasin Şeker
Assoc. Prof. Dr. Yasin ŞEKER Hitit University, FEAS, Business Administration, Accounting and Finance Web
Accounting, Auditing and Accountability, Auditing and Accountability, Financial Accounting, Internal Check, Internal Control, Non-Profit Accounting and Accountability, Institutional Governance, Financial Statement Analysis, Accounting Theory and Standards, Sustainability Accounting and Reporting, International Accounting

Field Editors

Accounting, Auditing and Accountability, Auditing and Accountability, Financial Accounting, Internal Control, Financial Statement Analysis, International Accounting
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Assoc. Prof. Dr. Yasemin ERTAN BURSA ULUDAĞ ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ
Auditing and Accountability, Financial Accounting, Financial Statement Analysis
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Assoc. Prof. Dr. Ömer Faruk GÜLEÇ KIRKLARELİ ÜNİVERSİTESİ
Education

Layout Editor and Technical Editor

Musa Özçelik
Asst. Prof. Dr. Musa ÖZÇELİK Tarsus Üniversitesi, Uygulamalı Bilimler Fakültesi Web
Banking and Insurance, Auditing and Accountability, Financial Statement Analysis, International Accounting

Language Editors

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Asst. Prof. Dr. Zeynep YAROĞLU ANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ
Auditing and Accountability, Financial Accounting, Financial Statement Analysis, International Accounting
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Instructor Mehmet KODAZ İNÖNÜ ÜNİVERSİTESİ
British and Irish Language, Literature and Culture

Editorial and Advisory Board

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Prof. Dr. Halil Emre AKBAŞ Yıldız Teknik Üniversitesi
Financial Statement Analysis
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Prof. Dr. Ali DERAN TARSUS ÜNİVERSİTESİ UYGULAMALI BİLİMLER FAKÜLTESİ Web
Accounting, Auditing and Accountability, Auditing and Accountability, Internal Check, Management Accounting
Fevzi Serkan Özdemir
Prof. Dr. Fevzi Serkan ÖZDEMİR NEW YORK UNIVERSITY LEONARD. N. STERN BUSINESS SCHOOL Web

Prof. Dr. Fevzi Serkan Özdemir,

is a professor at Ankara University, Faculty of Political Science, Department of Business Administration, specializing in Accounting and Finance. He earned his Ph.D. from Ankara University, where he examined the alignment of financial statement information, produced according to the Uniform Accounting System and International Financial Reporting Standards (IFRS), with the qualitative characteristic of relevance, using financial failure predictions. His doctoral thesis was awarded the Second Best Doctoral Thesis by the Economic Research Foundation in 2011.

During his doctoral studies and afterward, Prof. Özdemir worked as a visiting scholar at New York University, where he continued his research on accounting information systems, financial reporting and analysis, accounting theory and education, international accounting, and corporate sustainability.

Prof. Özdemir has published numerous articles in national and international journals, as well as presented papers at various scientific conferences. He has supervised many master's and doctoral theses in the areas of financial reporting, sustainability, and financial performance across different universities. In addition to his academic contributions as an author and editor in several books, Prof. Özdemir serves as a reviewer and editorial board member for several academic journals. He also coordinates Accounting Search Conferences and International Insurance, Banking, and Finance Symposiums.

Since 2008, he has held various editorial roles at the Journal of Accounting and Taxation Studies, including Editorial Board Secretary, Associate Editor, and Editor. He currently serves as the Editor-in-Chief.

Prof. Özdemir also holds certifications as a Certified Public Accountant (CPA) and Independent Auditor and serves as the Vice President of the Assurance Services Association.

Financial Accounting, Non-Profit Accounting and Accountability, Financial Statement Analysis, Accounting Theory and Standards, Sustainability Accounting and Reporting, International Accounting, Accounting, Auditing and Accountability (Other)
Martin Mulyadi
Prof. Dr. Martin MULYADİ Shenandoah University Web

Dr. Martin Mulyadi is a Full Professor of Accounting at Shenandoah University's School of Business, holding a Ph.D. in Accounting. He has a keen interest in the intersection of accounting analytics, accounting technology, and accounting AI. His current research focuses on the impact of AI in accounting, machine learning applications in accounting contexts, the use of social media for non-financial disclosures, and corporate governance in developing countries and family/state-owned businesses. Dr. Mulyadi actively contributes to discussions on current trends and advancements in the accounting, AI, and analytics industry through media engagement and publications. For more details on his research, teaching, and media appearances, please visit his personal website: https://profmulyadi.com/.

Business Analytics, Financial Accounting, Management Accounting

Sezer graduated from Bosporus University with a degree in Management and holds a Master’s degree in Money, Banking, and Finance from Sheffield University, as well as a Certification in Retail Banking from Manchester Business School. Sezer earned a Ph.D. in Econometrics from Dokuz Eylul University.
Throughout her career, Sezer has held various positions in the finance sector at the head office level. Her experience includes working at KPMG Risk Consulting Services and Grant Thornton, where she served as a founding partner of the advisory services division.
Currently, Sezer is an associate professor of finance in the Accounting and Finance Department at Izmir Bakircay University. She has also been a visiting professor at UNISA's Financial Governance Department and the Commercial Accounting Department at Johannesburg University in South Africa, contributing to international projects and publications.
Sezer serves as the editor-in-chief of the Advances in Corporate Governance Journal, which was established by the Good Governance Academy and Witz Business School. Additionally, she is a member of the CAPIA project registered at UNISA. Her research interests include Applied Econometrics, Financial Markets and Instruments, Artificial Intelligence, Blockchain, Energy Markets, Corporate Governance, Risk Management, Fraud Accounting, Auditing, Ethics, Coaching, Mentoring, and Neuro-Linguistic Programming (NLP).

Internal Check, Internal Control, Non-Profit Business and Management
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Prof. Dr. İsmail BEKCİ SÜLEYMAN DEMİREL ÜNİVERSİTESİ
Accounting Theory and Standards
Ali İhsan Akgün
Prof. Dr. Ali İhsan AKGÜN İZMİR BAKIRÇAY ÜNİVERSİTESİ
Risk management in Banking, Finance, Institutional Governance, Financial Statement Analysis, International Accounting, Management Accounting
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Prof. Dr. Seyhan ÇİL KOÇYİĞİT ANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, SAĞLIK YÖNETİMİ BÖLÜMÜ
Auditing and Accountability, Financial Accounting, Cost Accounting
Hüseyin Dalgar
Prof. Dr. Hüseyin DALGAR BURDUR MEHMET AKİF ERSOY ÜNİVERSİTESİ Web

Prof. Dr. Hüseyin Dalgar was born in 1978 in Bucak, Burdur. He graduated top of his class from Süleyman Demirel University in 2000 with a degree in Business Administration. He completed his master’s in 2002 and his Ph.D. in 2006 at the same university. He became an associate professor in 2012 and a full professor in 2017.

Starting his career as a lecturer in 2003, Prof. Dalgar held various administrative roles at Bucak Hikmet Tolunay Vocational School and Burdur Mehmet Akif Ersoy University. Between 2017 and 2023, he served as vice-rector, leading significant projects.

In 2023, he was appointed as the Rector of Burdur Mehmet Akif Ersoy University by a Presidential decree. Prof. Dalgar has authored around 40 articles and papers, along with 3 books during his academic career.

Auditing and Accountability, Financial Statement Analysis, Management Accounting, Cost Accounting
Default avatar
Prof. Dr. Hayrettin USUL It is not affiliated with an institution
Financial Accounting, Internal Check

Dr. Anukrati Sharma is an Associate Professor in the Department of Commerce and Management at the University of Kota (A State Govt. University) in Kota, Rajasthan, India. She is the Director of the Skill Development Centre and Chairperson of the Women Cell at the same University. She is also Dean (Honorary) of Tourism and Hospitality at Vishwakarma Skills University, Jaipur (A Govt. State University). She is a teachers elected BoM (Board of Management) member of University of Kota. She worked three years (06 Jan.2021- 06 Jan.24) as the Head of the Department of Commerce and Management, University of Kota. Her doctorate from the University of Rajasthan is in Tourism Marketing, and she completed her dissertation research on Tourism in Rajasthan--Progress &Prospects. Currently she is prusing D.Litt. from Department of Business Administration, University of Rajasthan, Jaipur titled “Sustainable Tourism Development in Rajasthan: Assumption & Expectations vs. Realties & Results: A Gap Analysis”. She is postgraduate degree in Business Administration (Master of Commerce). Her special interest areas are Tourism, Tourism Marketing, Skill Development Courses, Sport Tourism and International Business Management. 


In 2014, she received a Research Award from the University Grants Commission(UGC), New Delhi, for her project “Analysis of the Status of Tourism in Hadoti and Shekhawati Region/Circuit (Rajasthan): Opportunities, Challenges, and Future Prospects.”.


She is appointed as the Official Partner of the BRICS (DUT) Funded Project for the years 2022-2024 i.e. (BRICS Research Institute Grant Project Ref: BRI22/1215) titled “Growth and Sustainability of Livelihoods in the BRICS Countries: Knowledge Sharing in Social Justice, Governance, Multilateralism”.   Dr. Sharma is a Routledge featured author. Dr. Sharma is the Book Series Editor for "Building the Future of Tourism" published by Emerald Publishing. U.K. and Entrepreneurship and Technology in Tourism and Hospitality, Emerald Publishing. U.K.  She is also the Book Series Editor of “ Routledge Insights in Tourism Series”, Routledge, U.K.  She also serves as Book Series Editor for “ CABI Festival and Event Tourism and Hospitality Series and " Perspectives and Anthropology in Tourism and Hospitality Apple Academic Press .She recently launched her new Book Series under Anthem Press “Sustainable Tourism: Management and Marketing Strategies (Scopus Indexed).


She has edited books on Tourism--Opportunities and Ventures, Maximizing Business Performance and Efficiency through Intelligent Systems, under IGI Global, Tourism Sustainable Tourism Development Futuristic Approaches under Apple Academic Press,USA and book titled Tourism Events in Asia Marketing and Development Routledge, USA under Advances in Events Research Series, Sustainable Destination Branding and Marketing: Strategies for Tourism Development under CABI, UK, Future of Tourism: An Asian Perspective, under Springer, Singapore, Over-tourism as Destination Risk: Impacts and Solutions Emerald Publishing U.K., Over-tourism, Technology Solutions and Decimated Destinations, Springer, Singapore, Event Tourism in Asian Countries: Challenges and Prospects under Apple Academic Press ( Taylor and Francis Group), USA and The Emerald Handbook of ICT in Tourism and Hospitality under Emerald Publishing U.K. COVID-19 and Tourism Sustainability: Ethics, Responsibilities, Challenges and New Directions" for Routledge, USA, "Festivals and Event Tourism: Building Resilience and Promoting Sustainability" for CABI, UK , The Emerald Handbook of Destination Recovery in Tourism and Hospitality, Emerald Publishing, UK, COVID-19 and the Tourism Industry: Sustainability, Resilience & New Directions Routledge, UK, Event Tourism & Sustainable Community Development: Advances, Effects and Implications, Apple Academic Press, USA, Crisis, Resilience and Recovery in Tourism and Hospitality Springer Nature, Singapore , Strategic Tourism Planning for Communities: Restructuring and Rebranding, Emerald Publishing, Dynamics of Tourism Industry Post-Pandemic and Disasters, Apple Academic Press, USA and Resilient and Sustainable Destinations after Disaster: Challenges and Strategies, Emerald Publishing, UK. Dark Tourism –Theory, Interpretation and Attraction” under Emerald Publishing UK, Strategic Tourism Planning for Communities: Restructuring and Rebranding under Emerald, The Emerald Handbook of Tourism Economics and Sustainable Development” under Emerald, Future Tourism Trends –Tourism in the Changing World Vol 1. Emerald and Future Tourism Trends – Technology Advancement, Trends and Innovations for The Future in Tourism Vol 2. Emerald. Sport Tourism, Events and Sustainable Development Goals: An Emerging Foundation under Routledge Insights in Tourism Series, International Handbook of Skill, Education, Learning, and Research Development in Tourism and Hospitality” Springer Singapore. 


She also authored a book entitled "Event Management and Marketing Theory, Practical Approaches and Planning." Another book she wrote is entitled "International Best Practice in Event Management" and it was published by United Kingdom Event Industry Academy Ltd and Prasetiya Mulya Publishing, Indonesia. Her current projects include editing books on Technological Innovation and AI for Sustainable Development in Events and Festivals under CABI, Rural ecosystem Tourism: Movement to New Reality, Apple Academic Press, Tourism Economics: The Way of Sustainability, Apple Academic Press and Emerald Handbook of Sustainable Tourism: Entrepreneurship Innovations and Strategies, Emerald.


She completed a Major Research Project under Mahatma Gandhi National Council of Rural Education, Ministry of Human Resource Development Government of India. A member of 4 professional bodies, she has attended a number of national and international conferences and presented 45 papers. She has been invited as Keynote , Speaker , Panel member by different countries such as Sri Lanka, Uzbekistan, South Africa, Nepal, Malaysia, Indonesia, Northern Cyprus, Europe and Turkey. 

Management Accounting, Tourism (Other)
Ali Alagöz
Prof. Dr. Ali ALAGÖZ SELÇUK ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ
Accounting, Auditing and Accountability, Auditing and Accountability, Financial Accounting, Financial Statement Analysis
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Prof. Dr. Ayşe Nilgün ERTUĞRUL YENER It is not affiliated with an institution

2003 yılında Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesinden mezun oldu. 2006 yılında,  Anadolu Üniversitesi Sosyal Bilimler Enstitüsü İşletme/Muhasebe Bilim Dalında yüksek lisansını tamamladı ve aynı Enstitü'de Muhasebe Alanında doktorasını 2012 yılında tamamladı. 2018 Haziran ayı itibariyle Doçent unvanı aldı. 2008-2020 yılları arasinda Ufuk Üniversitesi'nde ar-görevlisi, yardımcı doçent, dr öğr üyesi ve docent dr olarak görev yaptı. Halen İstanbul Medeniyet Üniversitesi Siyasal Bilgiler Fakültesi İşletme Bölümü Muhasebe-Finansman Ana Bilimdalında Doçent Dr. olarak görev yapmaktadır. Farklı endekslerde taranan çok sayıda makalesi ve ayrıca kitap ve kitap bolümü yazarlığı vardır. Yayınları 30'dan fazla atıf almıştır.

Auditing and Accountability, Financial Accounting, International Accounting
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Prof. Dr. Ganite KURT Ankara Hacı Bayram veli Üniversitesi
Financial Accounting
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Prof. Dr. Avdhesh JHA Smt. B. C. J. College of Education Web

Dr. Jha an author, poet, teacher, and a critic with an inclination towards societal development is a Professor and the Principal, Smt. B. C. J. College of Education. With ten doctoral scholars, being awarded the doctorate degree, the guide and mentor to Ph.D. aspirants, has presented several papers at national and international seminars and has a list of publications including books, articles and research papers with national and international publishers of repute. Having multi-language understanding ability, interest in teacher training, psychology, research methodology, creativity and human values, he accredits himself to prepare, design and introduce several new subjects in the curriculum of several reputed universities and institutes of national repute. He has written about more than 200 poetries in English and Hindi. Associated with institutes of national repute, he has organised seminars and workshops and delivered talks and lectures at various seminars, workshops etc.

Education, Curriculum Development in Education, Philosophical and Social Foundations of Education, Psychological Foundations of Education, Teacher Education and Professional Development of Educators, Philosophy of Education