Issue: 73, 1/1/17

Year: 2017

Research Article

 

1. The Future Of Auditor’s Report: Relevant Regulation And Practices In Countries

Serap Yanık , Muharrem Karataş

Page : 1-26

 

2. Revenue Recognition According to the New Revenue Standard IFRS 15: Contracts with Multiple Elements and Contract Modifications

Rabia Aktaş , İsmail Deniz Varol

Page : 27-50

 

3. Benefit-Cost Analysis In The Assessment Of Health Technology Investment Decisions: Computerized Tomography And Magnetic Resonance Imaging Example

Enver Bozdemir , Yusuf Öcel

Page : 51-68

 

4. The Impact Of Financial Reporting Standards On Explanatory Power Of Market Value: An Emprical Study On Borsa Istanbul

Umut Uyar

Page : 69-92

 

5. Hedge Accounting in Financial Leasing Companies

Birsel Sabuncu

Page : 93-112

 

6. Reporting of Alliances Between Enterprises According to IFRS-11 Joint Agreements

Seçil Öztürk

Page : 113-136

 

7. The Effect of Management and Cost Accounting in SMEs on Strategic Decision Making

Emin Yürekli

Page : 137-168

 

8. Accounting Professionals Vocational School Accounting Program Expectations Of Students: An Apllication Center Of Kayseri

Gülsevil Yıldız

Page : 169-184

 

9. Development of Auditing in Azerbaijan: Analytical Review and Evaluation

Leyla Akgün

Page : 185-202

 

10. Cost Analysis by Applying Time-Driven Activity Based Costing Method in Container Terminals

R. Şebnem Yaşar

Page : 203-228

 

11. The Effects of Unethical Behaviours of Professional Accountants on Tax Morale

Elif Yücel

Page : 229-248

Research Article

12. The Rise of “Independent Board Members” in TURKEY

Nur İrem Nuhoğlu , Seda Erdoğan

Page : 249-272

 

13. Outcome Assessment of Application of Turkish Accounting and Financial Reporting Standards (TAS/TFRS): A Survey on Audit Firms Authorized by POA

Metin Atmaca , Mikail Erol , Muhsin Aslan

Page : 273-288

 

14. Evaluating Financial Performance With Grey Relational Analysis: An Application Of Manufacturing Companies Listed

Aşkın Özdağoğlu , Yusuf Gümüş , Güzin Özdağoğlu , Gülüzar Kurt Gümüş

Page : 289-312