Sürdürülebilir Kalkınma Amaçları
Yayınlar
- Kitap BölümüYalnız künye2023The impact of blockchain technology on accounting, auditing, and assurance practices: Turkey case
Selimoglu, Seval; Yesilcelebi, Gul; Altunel, Mehtap
The purpose of this study is to examine the impact of blockchain technology on accounting, auditing, and assurance practices. For this purpose, the relevant national and international literature on the accounting, auditing, and assurance practices of blockchain technology has been reviewed. As a result of the research, the advantages and disadvantages of blockchain technology were evaluated and categorized. As a result of the study, it has been determined that the blockchain technology has a great effect on accounting, auditing, and assurance.
- Kitap BölümüYalnız künye2021Integrated Reporting and Combined Assurance: A Qualitative Research on the Awareness in Turkey*
Selimoglu, Seval Kardes; Yesilcelebi, Gul
Purpose: The aim of this study is to reveal the opinions of the auditors, academicians, and institutions that published integrated reports regarding the development and execution of the assurance process of integrated reports. Design/methodology/approach: For this purpose, interviews were conducted using qualitative research technique to determine awareness about integrated reporting and combined assurance. Within the scope of the research, semi-structured interviews were conducted with six auditors, five academicians, and five workers in institutions that published integrated reports. Qualitative data analysis method was used to analyze the data. Findings: As a result of the research, combined assurance process criteria were proposed in the integrated reports which in line with the opinions of the participants. Originality/value: Institutions around the world are increasingly publishing integrated reports. However, when institutions publish integrated reports, there is no clear standard or any guidance on how to ensure the reliability of these reports. It is seen that AA1000, ISAE3000, GRI Standards, and some local standards are used to provide assurance. At this point, the combined assurance model can be used for the reliability of the information in the integrated reports. Integrated reporting and combined assurance are still relatively new concepts in Turkey. Furthermore, this study is important in terms of the lack of studies on how to provide combined assurance for integrated report when scanned related literature in Turkey. Although readily integrated reporting continued in Turkey, it continues to be an area of application is still under development. In particular, the research reflects the level of integrated reporting awareness and how to ensure assurance of these reports.
- Kitap BölümüYalnız künye2021Public sector accounting in Turkey: Past-present-future
Yanik, Serap Sebahat; Selimoglu, Seval Kardes; Yesilcelebi, Gul; Grima, S; Boztepe, E
Government accounting shows the assets and resources of the government, the changes that occur in them, to provide the necessary information to evaluate the effectiveness of the government in revenue and expense management, and to produce the information required by economic management. In this context, the past, present, and future of the Turkish government accounting system discussed in the theoretical framework in the study.
- BildiriYalnız künye2018The Relationship between Corruption and Tax Burden: The Moderator Effect of Strength of Auditing and Reporting Standards
Yesilcelebi, Gul; Keyifli, Nazli; Procházka, D.
The aim of this study is to examine the moderator effect of strength of auditing and reporting standards on the relationship between corruption and tax burden in the Organisation for Economic Co-operation and Development (OECD) countries. The study was conducted on annual data during the period 2011–2015 about the corruption, tax burden and strength of auditing and reporting standards of OECD member countries. In this context, data of corruption (Corruption Perceptions Index – CPI) were collected from Transparency International – the Global Coalition against Corruption; data of tax burden were collected from International Monetary Fund (IMF) database, and data of strength of auditing and reporting standards were collected from The Global Competitiveness Reports. The study analysed the relationship between corruption and tax burden and the moderator effect of strength of auditing and reporting standards on the relationship between two variables by the panel data analysis. The results of this analysis showed that have significantly and a negative relationship between corruption and tax burden; strength of auditing and reporting standards have significantly and a positive strengthen relationship between corruption and tax burden.