Journal Boards

Editor-in-Chief

Can Şımga Muğan
Prof. Dr. Can ŞIMGA MUĞAN Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı (MODAV) -Turkish Accounting Academicians' Research and Collaboration Foundation

Prof. Simga-Mugan received her Ph.D. from the University of Illinois at Urbana-Champaign as a Fulbright Scholar, and her B.S. and M.S. from Istanbul University. She has held academic positions at Istanbul University, Bilkent University, SUNY-University at Buffalo, and Middle East Technical University, where she also served as Chair of the Department of Business Administration and Associate Dean of the Faculty of Administrative and Economic Sciences. She was a Visiting Researcher at the Haas School of Business at UC Berkeley, Vice Dean of the Business School, and Rector at Izmir University of Economics.

Her research has appeared in leading international journals, including the European Accounting Review, the European Journal of FinanceAccounting EducationEmerging Markets Finance aProf. Simga-Mugan received her Ph.D. from the University of Illinois at Urbana-Champaign as a Fulbright Scholar, and her B.S. and M.S. from Istanbul University. She has held academic positions at Istanbul University, Bilkent University, SUNY-University at Buffalo, and Middle East Technical University, where she also served as Chair of the Department of Business Administration and Associate Dean of the Faculty of Administrative and Economic Sciences. She was a Visiting Researcher at the Haas School of Business at UC Berkeley, Vice Dean of the Business School, and Rector at Izmir University of Economics.

Her research has appeared in leading international journals, including the European Accounting Review, the European Journal of FinanceAccounting EducationEmerging Markets Finance and TradeRussian and East European Finance and TradeOrganizational Behavior and Human Decision ProcessesJournal of Business EthicsInnovations in Education & Teaching InternationalTeaching Business EthicsBusiness Research Quarterly, and the International Journal of Accounting Research, as well as in various book chapters. She has also published in Hacettepe İdari Bilimler Fakültesi DergisiMuhasebe Enstitüsü Dergisi, and Muhasebe Bilim Dünyası, among others. The fifth edition of Principles of Financial Accounting, co-authored with N. Hosal-Akman, was published by McGraw-Hill in 2012 and has been adopted by several universities.

Prof. Simga-Mugan has participated as an organizer, presenter, and discussant at numerous international and national conferences and seminars. She has taught financial and managerial accounting at both graduate and undergraduate levels, as well as doctoral-level accounting theory and research methodology courses. She has also served as an expert financial consultant on World Bank and KfW infrastructure projects.nd TradeRussian and East European Finance and TradeOrganizational Behavior and Human Decision ProcessesJournal of Business EthicsInnovations in Education & Teaching InternationalTeaching Business EthicsBusiness Research Quarterly, and the International Journal of Accounting Research, as well as in various book chapters. She has also published in Hacettepe İdari Bilimler Fakültesi DergisiMuhasebe Enstitüsü Dergisi, and Muhasebe Bilim Dünyası, among others. The fifth edition of Principles of Financial Accounting, co-authored with N. Hosal-Akman, was published by McGraw-Hill in 2012 and has been adopted by several universities.

Prof. Simga-Mugan has participated as an organizer, presenter, and discussant at numerous international and national conferences and seminars. She has taught financial and managerial accounting at both graduate and undergraduate levels, as well as doctoral-level accounting theory and research methodology courses. She has also served as an expert financial consultant on World Bank and KfW infrastructure projects. https://www.cansimga.mugan.name.tr

Financial Accounting, Financial Statement Analysis, Accounting Theory and Standards, International Accounting, Management Accounting, Cost Accounting

Assistant Editors

Institutional Governance, Sustainability Accounting and Reporting
Auditing and Accountability, Financial Accounting, Financial Statement Analysis
Yavuz Çiftci
Prof. Dr. Yavuz ÇİFTCİ MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ Web

He was born in 1970 in Kars, Turkey. He graduated from the Department of Business Administration at Marmara University, Faculty of Economics and Administrative Sciences, in 1992. He completed his master’s degree in 1994 and his Ph.D. in 2000 in the Department of Accounting and Auditing at Istanbul University, Institute of Social Sciences. He started his academic career as a research assistant in 1993 at the Department of Business Administration, Faculty of Economics and Administrative Sciences at Muğla University. He was promoted to Assistant Professor in 2001, Associate Professor in 2012, and has been serving as a Professor since 2019.
Throughout his tenure at Muğla Sıtkı Koçman University, Faculty of Economics and Administrative Sciences, he has held various administrative positions, including Vice Chair of the Department, Vice Dean, and membership in the Faculty Board and Faculty Executive Board. Since 2023, he has been serving as the Head of the Department of Accounting and Finance. He is a member of the Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı (MÖDAV) and the Türkiye Muhasebe Uzmanları Derneği (TMUD).
He is married and has two children.

Auditing and Accountability, Financial Accounting, Internal Check, Internal Control, Financial Statement Analysis, Accounting Theory and Standards, International Accounting
Seçil Sigalı
Prof. Dr. Seçil SİGALI Dokuz Eylül Üniversitesi
Financial Accounting, Institutional Governance, Financial Statement Analysis

Education: High School: Robert College; B.A. and M.A. in Management Sciences from Boğaziçi University; M.S. and Ph.D. in Accounting from Temple University, Philadelphia, USA.
Academic Experience: Syracuse University, New York (Teaching Assistant); Temple University, Philadelphia (Assistant Professor); Koç University, Istanbul (Assistant Professor); The University of Texas at Dallas, Texas (Visiting Faculty Member); Sabancı University, Istanbul (Associate Professor).

Financial Markets and Institutions, Auditing and Accountability, Financial Accounting, Institutional Governance, Financial Statement Analysis, Accounting Theory and Standards, International Accounting
Hakan Cavlak
Assoc. Prof. Dr. Hakan CAVLAK ARDAHAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ Web

Dr. Hakan Cavlak was born in Izmir in 1985 and completed his primary, secondary and high school education in Izmir. He received his bachelor's degree from Ege University, Department of Business Administration in 2008. He received his master's degree in 2015 and PhD in 2019 from Marmara University Institute of Social Sciences, Department of Accounting and Finance. His research interests focus on corporate reporting, financial reporting standards, sustainability reporting, firm performance and performance metrics. Hakan Cavlak works as an associate professor at Ardahan University, Faculty of Economics and Administrative Sciences, Department of Business Administration. 

Accounting, Auditing and Accountability, Accounting Theory and Standards, Sustainability Accounting and Reporting, International Accounting
Alper Erserim
Prof. Dr. Alper ERSERİM MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ Web
History of Accounting, Accounting Theory and Standards
Financial Accounting

Area Editors

Aslı Türel
Prof. Dr. Aslı TÜREL İSTANBUL ÜNİVERSİTESİ Web
Auditing and Accountability, Financial Accounting, Accounting Theory and Standards, International Accounting
Melik Ertuğrul
Assoc. Prof. Dr. Melik ERTUĞRUL Galatasaray Üniversitesi

Assoc. Prof. Melik ERTUĞRUL is a faculty member in the Department of Business Administration at Galatasaray University. ERTUĞRUL received his PhD from Galatasaray University, his master’s degree from Middle East Technical University, and his bachelor’s degree from Boğaziçi University. His research interests include financial inclusion, financial reporting, and corporate finance, and he has published studies in these fields in national and international peer-reviewed journals. Having taught accounting, finance, and economics courses at both undergraduate and graduate levels at leading universities in Türkiye, ERTUĞRUL has been serving as an Associate Editor of the World of Accounting Science Journal (Muhasebe Bilim Dünyası Dergisi) since 2021.

Financial Economy, Finance, Financial Markets and Institutions
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Prof. Dr. Mustafa Gürol DURAK DOKUZ EYLÜL ÜNİVERSİTESİ, İŞLETME FAKÜLTESİ

Dr. Durak started his academic career in 2003 as a Research Assistant in the Faculty of Business Administration from which he graduated. After working in this faculty until 2011, he was appointed as an Assistant Professor in the Department of Business Administration of the Faculty of Economics and Administrative Sciences of Yaşar University in 2011 and worked in this faculty until 2024. During this period, he taught various accounting courses at undergraduate and graduate levels, supervised nine (9) master's and six (6) doctoral theses. As of the fall semester of 2024, he returned to the Faculty of Business Administration of Dokuz Eylül University, where he currently works, with the title of Associate Professor.

Accounting, Auditing and Accountability, Financial Accounting
Seda Bilyay-Erdoğan
Assoc. Prof. Dr. Seda BİLYAY-ERDOĞAN Boğaziçi University - Center for Applied Research in Finance (CARF)

Dr. Seda Erdoğan is an Associate Professor of Finance whose research bridges corporate finance, sustainability, and financial decision-making. Her work investigates how environmental, social, and governance (ESG) factors shape firm behavior, capital allocation, and risk management across different institutional settings. She explores the intersection of financial flexibility, corporate governance, and sustainability, offering evidence-based insights for both academia and policy.

She earned her Ph.D. in Finance from Boğaziçi University, where her dissertation examined the effects of financial flexibility on corporate financial policies and performance across countries. She holds an M.Sc. in Logistics, Trade and Finance from Cass Business School – City University of London, graduating with distinction and receiving the Moore Stephens Business Plan Award. She completed her B.A. in Management at Boğaziçi University with honors and previously attended Robert College.

Dr. Erdoğan’s research has appeared in leading international journals such as *Business Ethics, the Environment & Responsibility, Journal of Environmental Management, Finance Research Letters, and Journal of Sustainable Finance & Investment. Her publications address ESG performance and investment efficiency, the impact of corporate carbon emissions on financial constraints, and the moderating role of institutional quality in sustainable finance. She has also authored book chapters on capital structure, macroeconomic uncertainty, and corporate sustainability practices.

Before joining academia, Dr. Erdoğan spent nearly a decade at Citibank, where she served in risk management and regulatory compliance roles. This experience in financial institutions informs her applied research perspective, combining theoretical rigor with a practical understanding of risk, governance, and regulation.

Her academic experience spans teaching undergraduate and graduate courses in corporate finance, behavioral finance, portfolio management, and financial management. She has served as Head of the Department of International Trade and Finance and as a member of the Faculty Executive Board, demonstrating strong leadership in academic administration.

Dr. Erdoğan’s current research focuses on sustainable finance, climate-related financial risks, and the interaction between ESG disclosure and market efficiency. Her ongoing projects examine the effects of uncertainty and institutional frameworks on firms’ environmental and financial performance. Through her research, teaching, and mentorship, she aims to advance sustainable finance scholarship and promote the integration of ESG principles into corporate decision-making and financial policy.

Finance and Investment, Environment and Climate Finance, Finance
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Prof. Dr. Banu Esra ASLANERTİK City University of New York - College of Staten Island

Banu received her B.A. in Business Administration, M.A. in International Business, and Ph.D. in Business Administration from Dokuz Eylül University. She has professional experience in private-sector companies, particularly in logistics, financial reporting, and financial analysis.
She served as a Research Assistant from 1999 to 2002, Assistant Professor from 2002 to 2008, Associate Professor from 2008 to 2014, and Full Professor from 2014 to 2022 at Dokuz Eylül University. In addition, she held the position of Vice Rector between 2016 and 2018, where she was responsible for strategic planning, financial affairs, technopark management, and entrepreneurship activities.

Financial Markets and Institutions, Financial Accounting, Institutional Governance

Ethics and Research Integrity Board

Yavuz Çiftci
Prof. Dr. Yavuz ÇİFTCİ MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ
Auditing and Accountability, Financial Accounting, Internal Check, Internal Control, Financial Statement Analysis, Accounting Theory and Standards, International Accounting
Nuran Cömert
Prof. Dr. Nuran CÖMERT Department of Business Administration, Marmara University, Faculty of Business Administration
Internal Check
H. Cem Sayın
Assoc. Prof. Dr. H. Cem SAYIN ANADOLU ÜNİVERSİTESİ
Financial Accounting, Internal Check, Internal Control, Sustainability Accounting and Reporting

Early Career Advisors

M Banu Durukan
Prof. Dr. M Banu DURUKAN DOKUZ EYLÜL ÜNİVERSİTESİ
Financial Institutions, Finance and Investment, Behavioural Finance, Finance, Investment and Portfolio Management, Financial Accounting, Institutional Governance
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Prof. Dr. Serdar OZKAN American University of the Middle East
Auditing and Accountability, Financial Accounting, Institutional Governance, Financial Statement Analysis, Accounting Theory and Standards, International Accounting
Last Update Time: 3/27/26

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