Publisher: Kütahya Dumlupinar University

Publication Model: Continuous Publication

Journal Boards

Editor-in-Chief

Tansel Çetinoğlu
Prof. Dr. Tansel Çetinoğlu
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Internal Check, Financial Statement Analysis, Auditing and Accountability

Deputy Editor-in-Chief

Murat Kırkağaç
Asst. Prof. Dr. Murat Kırkağaç
Kütahya Dumlupınar Üniversitesi
Actuary , Risk Management and Insurance, Investment and Portfolio Management, Risk Analysis, Financial Risk Management, Financial Institutions

Associate Editors

Emin Zeytinoğlu
Prof. Dr. Emin Zeytinoğlu
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Sustainability Accounting and Reporting, History of Accounting, Financial Statement Analysis, Financial Accounting
Nasıf Özkan
Prof. Dr. Nasıf Özkan
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ, KÜTAHYA UYGULAMALI BİLİMLER FAKÜLTESİ, FİNANS VE BANKACILIK BÖLÜMÜ
Finance, Investment and Portfolio Management, Behavioural Finance
Kudbeddin Şeker
Assoc. Prof. Dr. Kudbeddin Şeker
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ, KÜTAHYA UYGULAMALI BİLİMLER FAKÜLTESİ, SİGORTACILIK BÖLÜMÜ
Islamic Finance, Financial Markets and Institutions, Investment and Portfolio Management
İsmail Balkan
Asst. Prof. Dr. İsmail Balkan
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Inflation, Monetary-Banking

Editorial Board

Selçuk Yalçın
Prof. Dr. Selçuk Yalçın
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ, KÜTAHYA UYGULAMALI BİLİMLER FAKÜLTESİ
International Accounting, Management Accounting, Financial Statement Analysis, Financial Accounting, Sustainability Accounting and Reporting, Cost Accounting, Accounting Theory and Standards
Emin Zeytinoğlu
Prof. Dr. Emin Zeytinoğlu
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Sustainability Accounting and Reporting, History of Accounting, Financial Statement Analysis, Financial Accounting
Nasıf Özkan
Prof. Dr. Nasıf Özkan
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ, KÜTAHYA UYGULAMALI BİLİMLER FAKÜLTESİ, FİNANS VE BANKACILIK BÖLÜMÜ
Finance, Investment and Portfolio Management, Behavioural Finance

Nasif Ozkan is a Professor at Kutahya Dumlupinar University, Kutahya Faculty of Applied Science, Department of Finance and Banking, Kutahya, Türkiye. He has been part of the academic staff of Kutahya Dumlupinar University since 2009. He studied Capital Markets at Marmara University and received his bachelor’s degree in 2005. He completed his master’s in Financial Economics at Leicester University and received a Ph.D. in Business Administration from Kutahya Dumlupinar University. In 2018, at Trier University, he examined the relationships among R&D, financial structure, and institutional ownership in Turkish manufacturing firms. This research was funded by The Scientific and Technological Research Council of Turkey (TUBITAK). His research interests include emerging markets, corporate finance, behavioral finance, asset pricing, banking, and finance. Nasif Ozkan can be contacted at nasif.ozkan@dpu.edu.tr

RA
Prof. Dr. Rafet Aktaş
ANKARA YILDIRIM BEYAZIT ÜNİVERSİTESİ
Financial Accounting, Accounting, Auditing and Accountability, International Accounting
Serkan Özdemir
Prof. Dr. Serkan Özdemir
BURSA TEKNİK ÜNİVERSİTESİ
Management Accounting, Cost Accounting, Internal Check, Financial Accounting
KY
Assoc. Prof. Dr. Kiymet Yavuzaslan
AYDIN ADNAN MENDERES ÜNİVERSİTESİ, AYDIN İKTİSAT FAKÜLTESİ
Heterodox Economics, Behavioural Economy, Agricultural Economics, Experimental Economy
Kudbeddin Şeker
Assoc. Prof. Dr. Kudbeddin Şeker
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ, KÜTAHYA UYGULAMALI BİLİMLER FAKÜLTESİ, SİGORTACILIK BÖLÜMÜ
Islamic Finance, Financial Markets and Institutions, Investment and Portfolio Management
Murat Kırkağaç
Asst. Prof. Dr. Murat Kırkağaç
Kütahya Dumlupınar Üniversitesi
Actuary , Risk Management and Insurance, Investment and Portfolio Management, Risk Analysis, Financial Risk Management, Financial Institutions
İsmail Balkan
Asst. Prof. Dr. İsmail Balkan
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Inflation, Monetary-Banking

Scientific Advisory Board / Advisory Board

Ahmet Oğuz
Prof. Dr. Ahmet Oğuz
Kütahya Dumlupınar Üniversitesi, Kütahya Uygulamalı Bilimler Fakültesi, Elektronik Ticaret ve Yönetimi Bölümü
Macroeconomics, Microeconomics (Other), Regional Economy, Circular Economy, E-Trade, Growth, Ecological Economics
AA
Prof. Dr. Ayşen Altun Ada
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Inflation, Development Economics - Macro, Development Economics, Developmental Economy - Micro
ÜG
Prof. Dr. Ümit Güner
KUTAHYA DUMLUPINAR UNIVERSITY
Macroeconomic Theory, International Economics, International Economics (Other), Foreign Trade
YK
Prof. Dr. Yasemin Deniz Koç
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Financial Markets and Institutions, Financial Forecast and Modelling, Banking and Insurance, Financial Economy, International Finance, Financial Risk Management
FY
Prof. Dr. Fulya Mısırdalı Yangil
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Human Resources Management
ND
Prof. Dr. Nilüfer Dalkılıç
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ, KÜTAHYA UYGULAMALI BİLİMLER FAKÜLTESİ, SİGORTACILIK BÖLÜMÜ
Business of Private Insurance, Banking and Insurance (Other), Management of Private Insurance
Filiz Yüksel
Assoc. Prof. Dr. Filiz Yüksel
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ, KÜTAHYA UYGULAMALI BİLİMLER FAKÜLTESİ
Sustainability Accounting and Reporting, Institutional Governance, Financial Accounting

Turkish Language Editor

M. Kürşad Yangil
Assoc. Prof. Dr. M. Kürşad Yangil
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Turkish Education, Linguistics, Education

English Language Editor

ŞS
Instructor Şenay Soytürk
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Early English Languages

Layout Editor

Nesil İşbil
Asst. Prof. Dr. Nesil İşbil
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ, UYGULAMALI BİLİMLER FAKÜLTESİ, MUHASEBE VE FİNANS YÖNETİMİ BÖLÜMÜ
Auditing and Accountability, Financial Accounting, Financial Statement Analysis, Sustainability Accounting and Reporting

Editorial Secretariat

BÖ
Res. Assist. Büşra Öztürk
Kütahya Dumlupınar Üniversitesi
Risk Management and Insurance
MY
Res. Assist. Mukaddes Yılmaz
KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Auditing and Accountability
Last Update Time: August 16, 2026

The Journal of Kütahya Faculty of Applied Sciences (JOKFAS) is an international, peer-reviewed, scholarly, and open-access academic journal published by the Kütahya Faculty of Applied Sciences, Kütahya Dumlupınar University. The authors bear full scientific and legal responsibility for the content of the articles published in the journal.