Journal Boards

Editors

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

Prof. Simga-Mugan received her Ph.D. in accountancy from University of Illinois at Urbana-Champaign as a Fulbright Scholar, and B.S. and M.S. from İstanbul University business administration. She was a visiting researcher at Haas Business School – Berkeley.

She has published various articles in international journals such as the European Accounting Review, the European Journal of Finance, Accounting Education, Emerging Markets Finance and Trade, Russian and East European Finance and Trade, Organizational Behavior and Human Decision Processes, Journal of Business Ethics, Innovations in Education & Teaching International, Teaching Business Ethics, Business Research Quarterly and the International Journal of Accounting Research, and book chapters. She has also published in Hacettepe İdari Bilimler Fakültesi Dergisi, Muhasebe Enstitüsü Dergisi, Muhasebe Bilim Dünyası among others. The fifth edition of Principles of Financial Accounting that was co-authored with N.Hosal-Akman was published by McGraw Hill in 2012; and is adopted by several universities. She has also participated as an organizer, presenter and/or discussant at several international and national seminars. She taught financial and managerial accounting both at graduate and undergraduate levels, in addition to doctoral level accounting theory and research courses.

She has worked at Istanbul University, Bilkent University, SUNY-University at Buffalo, and Middle East Technical University where she also served as the chair of Department of Business Administration and was the associate dean of Faculty of Administrative and Economic Sciences. She was the Dean of Business School and later the Rector at Izmir University of Economics. She worked as expert financial consultant in the World Bank and KfW funded infrastructure projects in Turkey.


Financial Accounting, Accounting Theory and Standards, International Accounting, Management Accounting
Beyhan Marşap
Prof. Dr. Beyhan MARŞAP Ankara Hacı Bayram Veli Üniversitesi Web

Dr Marşap Gazi Üniversitesi Muhasebe-İşletme bölümünden mezun olduktan sonra 1987 yılında Gazi Üniversitesi Ticaret ve Turizm Fakültesinde araştırma görevlisi olarak akademik kariyerine başladı. Yüksek lisans ve doktorasını Gazi Üniversitesi Muhasebe Finansman Anabilim dalında tamamladı. 1991 yılında Dünya Bankası Projesi kapsamında İngiltere’de çalışmalar yaptı. 2002 yılında doçent, 2009 yılında profesör oldu. 2013 yılında Gazi Üniversitesi İİBF Uluslararası Ticaret bölümünde öğretim üyesi olarak çalıştı ve 2016-2018 yılları arasında bölüm başkanlığı görevini yürüttü. 2018 yılından itibaren Üniversitenin bölünmesiyle birlikte Ankara Hacı Bayram Veli Üniversitesi İİBF Uluslararası Ticaret ve Finansman bölümünde öğretim üyeliği devam etmektedir. Marşap lisans ve lisans üstü düzeyde dersler vermektedir.
Dr. Marşap üniversite bilimsel araştırma projeleri yanında Avrupa Birliği projelerinde de görev almış, mesleki yaşamı boyunca ulusal ve uluslararası kongre ve sempozyumlara katılarak bildiriler sunmuş ve ulusal ve uluslararası dergilerde makaleleri yayınlanmıştır. Dr Marşap IFRS, Finansal Muhasebe, Maliyet ve Yönetim Muhasebesi ve Sürdürülebilirlik Raporlaması alanlarında çalışmalar yapmaktadır. Dr. Marşap’ın yayınlanmış tek ve ortak yazarlı kitapları da bulunmaktadır.
Dr.Marşap 2015-2018 yılları arasında MÖDAV (Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı) başkanlığı görevini üstlenmiştir. MÖDAV yönetim kurulu üyesidir.

Financial Accounting, Financial Statement Analysis, Accounting Theory and Standards, Sustainability Accounting and Reporting, International Accounting, Management Accounting

Assistant Editors

Auditing and Accountability, Financial Accounting, Financial Statement Analysis
Seçil Sigalı
Prof. Dr. Seçil SİGALI Dokuz Eylül Üniversitesi
Financial Accounting, Institutional Governance, Financial Statement Analysis

Area Editors

Aslı Türel
Prof. Dr. Aslı TÜREL İSTANBUL ÜNİVERSİTESİ Web
Auditing and Accountability, Financial Accounting, Accounting Theory and Standards, International Accounting
Institutional Governance, Sustainability Accounting and Reporting

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
Melik Ertuğrul
Assoc. Prof. Dr. Melik ERTUĞRUL Galatasaray Üniversitesi
Finance and Investment, Financial Accounting
Financial Markets and Institutions, Investment and Portfolio Management, Accounting, Auditing and Accountability, Auditing and Accountability, Sustainability Accounting and Reporting
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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

Manuscript Format Editors

After completing my undergraduate education in business administration, I started to work as a research assistant at Hacettepe University, Faculty of Economics and Administrative Sciences, Department of Business Administration. During my time as a research assistant, I took part in various projects and organizations on accounting, management and ethics. I also completed my master's degree in accounting and finance and my doctorate in general business administration. I am currently working as a lecturer at Anadolu University, Faculty of Economics and Administrative Sciences, Department of Business Administration. In addition to activities such as preparing distance education course materials, lecturing on the internet, video conferencing and similar environments, academic consultancy, I conduct courses on internal control, auditing, financial accounting practices in enterprises. I have also worked as a project manager and researcher in various scientific research projects on refugee issues, rural development, agro-tourism. My special interests include philosophy, cinema, psychology and gastronomy.

Accounting, Auditing and Accountability, Auditing and Accountability, Financial Accounting, Internal Control
Fırat Botan Şan
Asst. Prof. Dr. Fırat Botan ŞAN MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ Web
Capital Market, Financial 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

Turkish Language Editors

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
Alper Erserim
Assoc. Prof. Dr. Alper ERSERİM MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ Web
History of Accounting, Accounting Theory and Standards
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

English Language Editor

Eğitim: Lise: Robert Kolej; B.A ve M.A: (Yönetim Bilimleri), Boğaziçi Üniversitesi; M.S ve PhD (Muhasebe): Temple University, Philadelphia, USA.

Akademik tecrube: Syracuse University, NY (öğretim asistanı); Temple University, Philadelphia (asistan profösör); Koç Üniversitesi, Istanbul (asistan profösör); University of Texas at Dallas, Texas (ziyaretçi öğretim üyesi);  Sabancı Üniversitesi, Istanbul (doçent öğretim üyesi)



Financial Markets and Institutions, Auditing and Accountability, Financial Accounting, Institutional Governance, Financial Statement Analysis, Accounting Theory and Standards, International Accounting
Last Update Time: 7/6/25

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