BibTex RIS Kaynak Göster

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Yıl 2015, Sayı: 45, 205 - 230, 20.07.2015

Filiz Özşahin Koç Şaban Uzay

https://doi.org/10.18070/euiibfd.74619
Cited By: 2

Öz

Risk can be expressed as the emergence of future possible opportunities and threats. Risk management, affects the ability to fulfill the business objectives of identifying potential risks and then manages these risks institution itself can be defined as a process designed to. Risk reporting can be described as the disclosure of potential risks or risks which were taken. One of the most important phase of the risk management process is risk reporting. Since the introduction of the corporate governance codes such as the Sarbanes Oxley act, risk reporting has become an essential part of the annual report of stock listed companies. Within the scope of regulation of risk reporting in the annual reports of the companies are located. In developed countries practices and academic studies related to risk reporting are frequently found. In this context, the purpose of the study; is to examine the risk reporting applications and regulations for developed countries compare to the current situation in Turkey. Therefore, at the end of the study, especially in the real sector in Turkey in terms of type of risk reporting for existing regulations and practices will be studied to identify and make recommendations

Anahtar Kelimeler

Risk Risk Reporting Annual Report

Kaynakça

  • ABRAHAM, Santhosh and Paul COX; (2007), “Analysing The Determinants of Narrative Risk Information in UK FTSE 100 Annual Reports”, The Bri- tish Accounting Review, 39, pp. 227-248.
  • ABRAHAM, Santhosh; Claire MARSTON and Phil DARBY; (2012), Risk Re- porting: Clarity, Relevance And Location, First Edition, Edinburgh: The Institute of Chartered Accountants of Scotland.
  • American Institute of Certified Public Accountants; (1987), Report of the Task Force on Risks and Uncertainties, AICPA, New York.
  • American Institute of Certified Public Accountants; (1994), Disclosures of certain significant risks and uncertainties, Statement of Position 94–6. Accounting Standards Division, New York.
  • AIRMIC (The Association of Insurance and Risk Management); ALARM (The National Forum for Risk Management in the Public Sector); IRM (The Institute of Risk Management); (2002), A Risk Management Standard, London.
  • AKGÜÇ, Öztin; (1998), Finansal Yönetim, Yedinci Baskı, İstanbul: Avcıol Ba- sım Yayın.
  • AKIN ACUNER, Şebnem; (2003), “Bir Verimlilik Artırma Tekniği Olarak Risk Yönetimi ve Modern Yönetim Teknikleri ile İlişkisi”, Verimlilik Der- gisi, 12, ss. 37-54.
  • AKIN ACUNER, Şebnem; (2005), “Risk Yönetimi Kavramı ve Riske Karşı Ge- liştirilecek Stratejiler”, Pazarlama Dünyası Dergisi, 6, ss. 46-48.
  • AKIN ACUNER, Şebnem; (2006), “Etkili Bir Risk Yönetim Sürecinin Aşama- ları”, Active Bankacılık ve Finans Dergisi, 47, ss. 64-69.
  • AMRAN, Azlan; Abdul Manaf Rosli BIN and Bin Che Haat Mohd HASSAN; (2009), “Risk Reporting An Exploratory Study on Risk Management Disclosure in Malaysian Annual Reports”, Managerial Auditing Jour- nal, 24 (1), pp. 39-57.
  • BERGER, Thomas and Werner GLEIßNER; (2006), “Risk Reporting and Risks Reported, A Study on German HDAX-listed Companies 2000 to 2005”, 5th International Conference on Money, Investment & Risk, 1 – 3 November, Nottingham: Risk Management Competence Center Eu- rope, pp.1-20.
  • BERETTA, Sergio and Saverio BOZZOLAN; (2004), “A Framework for The Analysis of Firm Risk Communication”, The International Journal of Accounting, 39 (3), pp. 265–288.
  • BOUBALA, Helene Gesika Oumbahouın; (2010), “Risk Management Of SMMEs”, Unpublished Master Thesis, Cape Town: Cape Peninsula University of Technology Master of Technology: Internal Auditing.
  • CABEDO, J. David and Jose Miguel TIRADO; (2004), “The Disclosure of Risk İn Financial Statements”, Accounting Forum, 28 (3), pp. 181–200.
  • CHANDIRAMANI, Gautam; (2009), “Quality Of Risk Reporting”, Unpublished Master Thesis, Rotterdam: Erasmus University School Of Economics, Accounting, Auditing and Control.
  • DERİCİ, Onur; Zekeriya TÜYSÜZ ve Aydın SARI; (2007), “Kurumsal Risk Yö- netimi ve Sayıştay: Uygulaması”, Sayıştay Dergisi, 65, ss. 151-172.
  • DOBLER, Micheal; (2008), “Incentives for Risk Reporting - A Discretionary Disclosure and Cheap Talk Approach”, The International Journal of Accounting, 43, pp.184-206.
  • DOBLER, Micheal; (2005), “National and International Developments in Risk Reporting: May The German Accounting Standard 5 Lead The Way In- ternationally?”, German Law Journal, 6 (8), pp.1191-1200.
  • DON, Jaap-Willem; (2010), “Risk Disclosure Practices of the European Banking Sector”, Unpublished Master Thesis, Rotterdam: Erasmus University Master Accountancy, Auditing and Control.
  • ELSHANDIDY, Tamer; Ian FRASER and Khaled HUSSAINEY; (2005). “Agg- regated, Voluntary and Mandatory Risk Disclosure Incentives: Evi- dence from UK FTSE All-Share Companies”, International Review of Financial Analysis, 30, pp. 320-333.
  • EMHAN, Abdurrahim; (2009), “Risk Yönetim Süreci ve Risk Yönetmekte Kul- lanılan Teknikler”, Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 23 (3), ss. 209-220.
  • FONE, Martin and Peter C. YOUNG; (2005), Managing Risks in Public Orga- nisations, Oxfordshıre: Palgrave Macmillan Perpetuity Press.
  • GRIFFITHS, Phil; (2005), Risk-Based Auditing, Aldershot-England: Gower Publishing Limited.
  • GÖKGÖZ, Elif; (2006), Riske Maruz Değer (VaR) ve Portföy Optimizasyonu, Ankara: Sermaye Piyasası Kurulu Yayınları.
  • HALL, John; (2007), “Internal Auditing and ERM: Fitting in and Adding Value”, Internet Address: www.theiia.org/download.cfm?file=66127, Date of Access: 21.12.2013.
  • HASSAN, Mostafa Kamal; (2009), “UAE Corporations-Specific Characteristics and Level of Risk Reporting”, Managerial Auditing Journal, 24 (7), pp. 668-687.
  • HELBOK, Günther and Christian WAGNER; (2005), “Determinants of Operati- onal Risk Reporting in The Banking Industry”, Journal of Risk, 9 (1), pp. 49‐74.
  • HOSSAIN, Mohammed; (2008), “The Extent of Disclosure in Annual Reports of Banking Companies: The Case of India”, European Journal of Scien- tific Research, 23 (4), pp. 659-680.
  • Institute of Chartered Accountants in England & Wales (ICAEW); (1997), Financial Reporting of Risk: Proposals for A Statement of Business Risk, London.
  • Institute of Chartered Accountants in England & Wales (ICAEW); (1999), No Surprises: The Case for Better Risk Reporting. London.
  • Institute of Chartered Accountants in England & Wales (ICAEW); (2002a), No Surprises: Working for Better Risk Reporting, London.
  • Institute of Chartered Accountants in England & Wales (ICAEW); (2002b), Risk Management for SMEs, London.
  • Institute of Chartered Accountants in England &Wales (ICAEW); (2011), Reporting Business Risks: Meeting Expectations, London.
  • KIZILBOĞA, Rüveyda; (2013), Kurumsal Risk Yönetimi Odaklı İç Denetim, Birinci Baskı, İstanbul: Marmara Belediyeler Birliği Yayınları.
  • KIR, Hüseyin; (2010), “Stratejik Denetim ve Denetimde Risk Odaklılık”, Dene- tişim Dergisi, 4, ss. 47-62.
  • KİSHALİ, Yunus ve Davut PEHLİVANLI; (2006), “Risk Odaklı İç Denetim ve İMKB Uygulaması”, Muhasebe ve Finansman Dergisi, 30, ss. 75-87.
  • KONGPRAJYA, Chalida; (2010), “The Study Of Corporate Risk Disclosure In The Case Of Thaiı Listed Companies”, Unpublished Master Thesis, Nottingham: The University Of Nottingham.
  • LAJILI, Kaouthar and Daniel ZEGHAL; (2005), “A Content Analysis of Risk Management Disclosures in Canadian Annual Reports”, Canadian Jo- urnal of Administrative Sciences, 22 (2), pp. 125-142.
  • LINSLEY, Philip M. and Philip J. SHRIVES; (2006), “Risk Reporting: A Study of Risk Disclosures in The Annual Reports of UK Companies”, The British Accounting Review, 38, pp. 387-404.
  • LINSLEY, Philip M.; Philip J. SHRIVES and Mandy CRUMPTON; (2006), “Risk Disclosure: An Exploratory Study of UK and Canadian Banks”, Journal of Banking Regulation, 7 (3/4), pp. 268-282.
  • MANAB, Norlida Abdul; Mohd Rasid HUSSIN and Isahak KASSIM; (2007), “Empirical Study on Theory and Practice of Enterprise-Wide Risk Ma- nagement (EWRM) on Internal Auditing and Risk Managment Functi- ons of Public Listed Companies in Malaysia”, Internet Address: http/.rmi.nccu.edu.tw/apria/docs/Concur- rent%20IV/Session%201/14707EWRM_APRIA_2007_New.doc, Date Of Access: 12.12.2013.
  • MEIJER, Mark, M. G. H.; (2011), “Risk Disclosures in Annual Reports of Dutch Listed Companies During the Years 2005-2008”, Unpublished Master Thesis, Netherlands: University of Twente Finance & Accounting.
  • MOHOBBOT, Ali Md and Noriyuki KONISHI; (2005), “The UK Guidelines for Company Risk Reporting−An Evaluation”, Okayama Economic Re- view, 37(1), pp. 1-18.
  • OLIVEIRA, Jonas; Lucia Lima RODRIGUES and Russel CRAIG; (2011), “Vo- luntary Risk Reporting to Enhance Institutional and Organizational Le- gitimacy Evidence from Portuguese Banks”, Journal of Financial Re- gulation and Compliance, 19 (3), pp. 271-288.
  • OORSCHOT, L. Van; (2009), “Risk Reporting: An Analysis Of The German Banking Industry”, Unpublished Mater Thesis, Rotterdam: Erasmus University Master Thesis Accounting, Auditing and Control.
  • ÖZŞAHİN, Filiz; (2011), “Kamu Kuruluşlarında İç Kontrol Sistemi ve Bir Kamu Kurumunda İç Kontrol Sisteminin Oluşturulması Süreci: Üniversite Ör- neği”, Yayımlanmamış Yüksek Lisans Tezi, Kayseri: Erciyes Üniversi- tesi Sosyal Bilimler Enstitüsü.
  • PARLAKKAYA, Raif; (2005), Finansal Türev Ürünler İle Mali Risk Yöne- timi ve Muhasebe Uygulamaları, İkinci Baskı, Ankara: Nobel Yayın Dağıtım.
  • REDING, Kurt. F.; Paul J. SOBEL; Urton L. ANDERSON; Michael J. HEAD; Sridhar RAMAMOORTI; Mark SALAMASICK and Cris RIDDLE; (2009), Internal Auditing: Assurance & Consulting Services, Se- cond Edition, Chicago: The Institute of Internal Auditors Research Fo- undation.
  • RITTENBERG, Larry E.; Karla M. JOHNSTONE and Audery A. GRAMLING; (2010), Auditing a Business Risk Approach, Seventh Edition, Ca- nada: Nelson Education Ltd.
  • TOPALOĞLU, Sıddık; (2013), “Sosyal Güvenlik Suiistimallerinin Tespiti ve Önlenmesi İçin Risk Analizi ve Sürekli Denetim Yöntemleri”, TİSK Akademi, 8 (16), ss. 204-219.
  • UZAY, Şaban; (2010), “İşletmelerde Süreç Kontrolü ve Muhasebe Eğitimi”, XXIX. Türkiye Muhasebe Eğitimi Sempozyumu, 21-25 Nisan, An- talya: Galatasaray Üniversitesi, ss. 1-25.
  • YARIZ, Ahmet; (2012), Bankacılıkta Risk Yönetimi Risk Matrisi Uygula- ması, İkinci Baskı, Ankara: Nobel Akademik Yayıncılık.
  • WOODS, Margaret; Kevin DOWD and Christopher HUMPHREY; (2008), “Mar- ket Risk Reporting by The World’s Top Banks: Evidence On The Di- versity of Reporting Practice and The Implications for International Ac- counting Harmonisation”, RC-SAR, 11 (2), pp. 9-42.
  • T.C. Resmi Gazete; (2011, 14 Şubat), “6102 Sayılı Yeni Türk Ticaret Kanunu”, Sayı: 27846, İnternet Adresi: http://www.resmigazete.gov.tr/ eski- ler/2011/02/20110214-1-1.htm, Erişim Tarihi: 25.06.2012. VOLKSWAGENAG; (2015), “Risk Report”, Internet Address: http://www.volkswagenag.com/content/gb2006/content/en/Manage- ment_Report/Risk_Report.html, Date Of Access: 25.05.2012.

Risk Raporlaması: Gelişmiş Ülke Uygulamalarından Çıkarılacak Dersler

Yıl 2015, Sayı: 45, 205 - 230, 20.07.2015

Filiz Özşahin Koç Şaban Uzay

https://doi.org/10.18070/euiibfd.74619
Cited By: 2

Öz

Risk gelecekte ortaya çıkması muhtemel fırsatlar ve tehditler olarak ifade edilebilir. Risk yönetimi ise, işletmenin hedeflerini yerine getirebilme gücünü etkileyen potansiyel riskleri belirlemek ve daha sonra bu riskleri kurumun kendi içinde yönetmesi için tasarlanmış bir süreç olarak tanımlanabilir. Risk yönetim sürecinin en önemli aşamalarından birisi de risk raporlamadır. Risk raporlama bir işletmenin, potansiyel riskleri ve alınan riskleri ile ilgili açıklama olarak tanımlanabilir. Amerika Birleşik Devletleri’nde Sarbanes Oxley Yasası gibi kurumsal yönetime yönelik düzenlemeler, risk raporlamayı borsaya kayıtlı şirketlerin faaliyet raporlarının önemli bir parçası haline getirmiştir. Söz konusu düzenlemeler kapsamında şirketlerin yıllık faaliyet raporlarında risk raporlaması yer almaktadır. Gelişmiş ülkelerde risk raporlaması ile ilgili uygulamalara ve akademik çalışmalara sıklıkla rastlanılmaktadır. Bu kapsamda çalışmanın amacı; gelişmiş ülkelerdeki risk raporlamasına yönelik hukuki düzenlemelerin ve uygulamalarının incelenerek Türkiye’deki mevcut durumla karşılaştırılmasıdır. Dolayısıyla çalışma sonunda özellikle reel sektörde risk raporlama açısından Türkiye’deki mevcut düzenleme ve uygulamalara yönelik tespit ve önerilerde bulunulmaya çalışılacaktır. 

Anahtar Kelimeler

Risk Risk Raporlaması Yıllık Faaliyet Raporu.

Kaynakça

  • ABRAHAM, Santhosh and Paul COX; (2007), “Analysing The Determinants of Narrative Risk Information in UK FTSE 100 Annual Reports”, The Bri- tish Accounting Review, 39, pp. 227-248.
  • ABRAHAM, Santhosh; Claire MARSTON and Phil DARBY; (2012), Risk Re- porting: Clarity, Relevance And Location, First Edition, Edinburgh: The Institute of Chartered Accountants of Scotland.
  • American Institute of Certified Public Accountants; (1987), Report of the Task Force on Risks and Uncertainties, AICPA, New York.
  • American Institute of Certified Public Accountants; (1994), Disclosures of certain significant risks and uncertainties, Statement of Position 94–6. Accounting Standards Division, New York.
  • AIRMIC (The Association of Insurance and Risk Management); ALARM (The National Forum for Risk Management in the Public Sector); IRM (The Institute of Risk Management); (2002), A Risk Management Standard, London.
  • AKGÜÇ, Öztin; (1998), Finansal Yönetim, Yedinci Baskı, İstanbul: Avcıol Ba- sım Yayın.
  • AKIN ACUNER, Şebnem; (2003), “Bir Verimlilik Artırma Tekniği Olarak Risk Yönetimi ve Modern Yönetim Teknikleri ile İlişkisi”, Verimlilik Der- gisi, 12, ss. 37-54.
  • AKIN ACUNER, Şebnem; (2005), “Risk Yönetimi Kavramı ve Riske Karşı Ge- liştirilecek Stratejiler”, Pazarlama Dünyası Dergisi, 6, ss. 46-48.
  • AKIN ACUNER, Şebnem; (2006), “Etkili Bir Risk Yönetim Sürecinin Aşama- ları”, Active Bankacılık ve Finans Dergisi, 47, ss. 64-69.
  • AMRAN, Azlan; Abdul Manaf Rosli BIN and Bin Che Haat Mohd HASSAN; (2009), “Risk Reporting An Exploratory Study on Risk Management Disclosure in Malaysian Annual Reports”, Managerial Auditing Jour- nal, 24 (1), pp. 39-57.
  • BERGER, Thomas and Werner GLEIßNER; (2006), “Risk Reporting and Risks Reported, A Study on German HDAX-listed Companies 2000 to 2005”, 5th International Conference on Money, Investment & Risk, 1 – 3 November, Nottingham: Risk Management Competence Center Eu- rope, pp.1-20.
  • BERETTA, Sergio and Saverio BOZZOLAN; (2004), “A Framework for The Analysis of Firm Risk Communication”, The International Journal of Accounting, 39 (3), pp. 265–288.
  • BOUBALA, Helene Gesika Oumbahouın; (2010), “Risk Management Of SMMEs”, Unpublished Master Thesis, Cape Town: Cape Peninsula University of Technology Master of Technology: Internal Auditing.
  • CABEDO, J. David and Jose Miguel TIRADO; (2004), “The Disclosure of Risk İn Financial Statements”, Accounting Forum, 28 (3), pp. 181–200.
  • CHANDIRAMANI, Gautam; (2009), “Quality Of Risk Reporting”, Unpublished Master Thesis, Rotterdam: Erasmus University School Of Economics, Accounting, Auditing and Control.
  • DERİCİ, Onur; Zekeriya TÜYSÜZ ve Aydın SARI; (2007), “Kurumsal Risk Yö- netimi ve Sayıştay: Uygulaması”, Sayıştay Dergisi, 65, ss. 151-172.
  • DOBLER, Micheal; (2008), “Incentives for Risk Reporting - A Discretionary Disclosure and Cheap Talk Approach”, The International Journal of Accounting, 43, pp.184-206.
  • DOBLER, Micheal; (2005), “National and International Developments in Risk Reporting: May The German Accounting Standard 5 Lead The Way In- ternationally?”, German Law Journal, 6 (8), pp.1191-1200.
  • DON, Jaap-Willem; (2010), “Risk Disclosure Practices of the European Banking Sector”, Unpublished Master Thesis, Rotterdam: Erasmus University Master Accountancy, Auditing and Control.
  • ELSHANDIDY, Tamer; Ian FRASER and Khaled HUSSAINEY; (2005). “Agg- regated, Voluntary and Mandatory Risk Disclosure Incentives: Evi- dence from UK FTSE All-Share Companies”, International Review of Financial Analysis, 30, pp. 320-333.
  • EMHAN, Abdurrahim; (2009), “Risk Yönetim Süreci ve Risk Yönetmekte Kul- lanılan Teknikler”, Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 23 (3), ss. 209-220.
  • FONE, Martin and Peter C. YOUNG; (2005), Managing Risks in Public Orga- nisations, Oxfordshıre: Palgrave Macmillan Perpetuity Press.
  • GRIFFITHS, Phil; (2005), Risk-Based Auditing, Aldershot-England: Gower Publishing Limited.
  • GÖKGÖZ, Elif; (2006), Riske Maruz Değer (VaR) ve Portföy Optimizasyonu, Ankara: Sermaye Piyasası Kurulu Yayınları.
  • HALL, John; (2007), “Internal Auditing and ERM: Fitting in and Adding Value”, Internet Address: www.theiia.org/download.cfm?file=66127, Date of Access: 21.12.2013.
  • HASSAN, Mostafa Kamal; (2009), “UAE Corporations-Specific Characteristics and Level of Risk Reporting”, Managerial Auditing Journal, 24 (7), pp. 668-687.
  • HELBOK, Günther and Christian WAGNER; (2005), “Determinants of Operati- onal Risk Reporting in The Banking Industry”, Journal of Risk, 9 (1), pp. 49‐74.
  • HOSSAIN, Mohammed; (2008), “The Extent of Disclosure in Annual Reports of Banking Companies: The Case of India”, European Journal of Scien- tific Research, 23 (4), pp. 659-680.
  • Institute of Chartered Accountants in England & Wales (ICAEW); (1997), Financial Reporting of Risk: Proposals for A Statement of Business Risk, London.
  • Institute of Chartered Accountants in England & Wales (ICAEW); (1999), No Surprises: The Case for Better Risk Reporting. London.
  • Institute of Chartered Accountants in England & Wales (ICAEW); (2002a), No Surprises: Working for Better Risk Reporting, London.
  • Institute of Chartered Accountants in England & Wales (ICAEW); (2002b), Risk Management for SMEs, London.
  • Institute of Chartered Accountants in England &Wales (ICAEW); (2011), Reporting Business Risks: Meeting Expectations, London.
  • KIZILBOĞA, Rüveyda; (2013), Kurumsal Risk Yönetimi Odaklı İç Denetim, Birinci Baskı, İstanbul: Marmara Belediyeler Birliği Yayınları.
  • KIR, Hüseyin; (2010), “Stratejik Denetim ve Denetimde Risk Odaklılık”, Dene- tişim Dergisi, 4, ss. 47-62.
  • KİSHALİ, Yunus ve Davut PEHLİVANLI; (2006), “Risk Odaklı İç Denetim ve İMKB Uygulaması”, Muhasebe ve Finansman Dergisi, 30, ss. 75-87.
  • KONGPRAJYA, Chalida; (2010), “The Study Of Corporate Risk Disclosure In The Case Of Thaiı Listed Companies”, Unpublished Master Thesis, Nottingham: The University Of Nottingham.
  • LAJILI, Kaouthar and Daniel ZEGHAL; (2005), “A Content Analysis of Risk Management Disclosures in Canadian Annual Reports”, Canadian Jo- urnal of Administrative Sciences, 22 (2), pp. 125-142.
  • LINSLEY, Philip M. and Philip J. SHRIVES; (2006), “Risk Reporting: A Study of Risk Disclosures in The Annual Reports of UK Companies”, The British Accounting Review, 38, pp. 387-404.
  • LINSLEY, Philip M.; Philip J. SHRIVES and Mandy CRUMPTON; (2006), “Risk Disclosure: An Exploratory Study of UK and Canadian Banks”, Journal of Banking Regulation, 7 (3/4), pp. 268-282.
  • MANAB, Norlida Abdul; Mohd Rasid HUSSIN and Isahak KASSIM; (2007), “Empirical Study on Theory and Practice of Enterprise-Wide Risk Ma- nagement (EWRM) on Internal Auditing and Risk Managment Functi- ons of Public Listed Companies in Malaysia”, Internet Address: http/.rmi.nccu.edu.tw/apria/docs/Concur- rent%20IV/Session%201/14707EWRM_APRIA_2007_New.doc, Date Of Access: 12.12.2013.
  • MEIJER, Mark, M. G. H.; (2011), “Risk Disclosures in Annual Reports of Dutch Listed Companies During the Years 2005-2008”, Unpublished Master Thesis, Netherlands: University of Twente Finance & Accounting.
  • MOHOBBOT, Ali Md and Noriyuki KONISHI; (2005), “The UK Guidelines for Company Risk Reporting−An Evaluation”, Okayama Economic Re- view, 37(1), pp. 1-18.
  • OLIVEIRA, Jonas; Lucia Lima RODRIGUES and Russel CRAIG; (2011), “Vo- luntary Risk Reporting to Enhance Institutional and Organizational Le- gitimacy Evidence from Portuguese Banks”, Journal of Financial Re- gulation and Compliance, 19 (3), pp. 271-288.
  • OORSCHOT, L. Van; (2009), “Risk Reporting: An Analysis Of The German Banking Industry”, Unpublished Mater Thesis, Rotterdam: Erasmus University Master Thesis Accounting, Auditing and Control.
  • ÖZŞAHİN, Filiz; (2011), “Kamu Kuruluşlarında İç Kontrol Sistemi ve Bir Kamu Kurumunda İç Kontrol Sisteminin Oluşturulması Süreci: Üniversite Ör- neği”, Yayımlanmamış Yüksek Lisans Tezi, Kayseri: Erciyes Üniversi- tesi Sosyal Bilimler Enstitüsü.
  • PARLAKKAYA, Raif; (2005), Finansal Türev Ürünler İle Mali Risk Yöne- timi ve Muhasebe Uygulamaları, İkinci Baskı, Ankara: Nobel Yayın Dağıtım.
  • REDING, Kurt. F.; Paul J. SOBEL; Urton L. ANDERSON; Michael J. HEAD; Sridhar RAMAMOORTI; Mark SALAMASICK and Cris RIDDLE; (2009), Internal Auditing: Assurance & Consulting Services, Se- cond Edition, Chicago: The Institute of Internal Auditors Research Fo- undation.
  • RITTENBERG, Larry E.; Karla M. JOHNSTONE and Audery A. GRAMLING; (2010), Auditing a Business Risk Approach, Seventh Edition, Ca- nada: Nelson Education Ltd.
  • TOPALOĞLU, Sıddık; (2013), “Sosyal Güvenlik Suiistimallerinin Tespiti ve Önlenmesi İçin Risk Analizi ve Sürekli Denetim Yöntemleri”, TİSK Akademi, 8 (16), ss. 204-219.
  • UZAY, Şaban; (2010), “İşletmelerde Süreç Kontrolü ve Muhasebe Eğitimi”, XXIX. Türkiye Muhasebe Eğitimi Sempozyumu, 21-25 Nisan, An- talya: Galatasaray Üniversitesi, ss. 1-25.
  • YARIZ, Ahmet; (2012), Bankacılıkta Risk Yönetimi Risk Matrisi Uygula- ması, İkinci Baskı, Ankara: Nobel Akademik Yayıncılık.
  • WOODS, Margaret; Kevin DOWD and Christopher HUMPHREY; (2008), “Mar- ket Risk Reporting by The World’s Top Banks: Evidence On The Di- versity of Reporting Practice and The Implications for International Ac- counting Harmonisation”, RC-SAR, 11 (2), pp. 9-42.
  • T.C. Resmi Gazete; (2011, 14 Şubat), “6102 Sayılı Yeni Türk Ticaret Kanunu”, Sayı: 27846, İnternet Adresi: http://www.resmigazete.gov.tr/ eski- ler/2011/02/20110214-1-1.htm, Erişim Tarihi: 25.06.2012. VOLKSWAGENAG; (2015), “Risk Report”, Internet Address: http://www.volkswagenag.com/content/gb2006/content/en/Manage- ment_Report/Risk_Report.html, Date Of Access: 25.05.2012.
Toplam 54 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Filiz Özşahin Koç Bu kişi benim

Şaban Uzay Bu kişi benim

Yayımlanma Tarihi 20 Temmuz 2015
Yayımlandığı Sayı Yıl 2015 Sayı: 45

Kaynak Göster

APA Özşahin Koç, F., & Uzay, Ş. (2015). Risk Raporlaması: Gelişmiş Ülke Uygulamalarından Çıkarılacak Dersler. Erciyes Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi(45), 205-230. https://doi.org/10.18070/euiibfd.74619

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Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
https://doi.org/10.18070/erciyesiibd.469467
Assessing financial risk management in local governments
International Journal of Business Ecosystem & Strategy (2687-2293)
https://doi.org/10.36096/ijbes.v2i4.231

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