Contemporary Research in Accounting, Auditing and Finance
by Murat Serçemeli Ersin Kurnaz (Author, Editor)

About the Author
Ersin Kurnaz is an Assistant Professor at the Faculty of Economics and Administrative Sciences of Erzincan Binali Yldrm University, Turkey. His research interests are internal control, forensic accounting, auditing financial accounting and cost accounting. Murat Serçemeli is an Assistant Professor at the Faculty of Economics and Administrative Sciences of Giresun University, Turkey. His research interests are auditing, financial accounting and accounting education.

About this book
The business world needs to follow developments in the areas of accounting, auditing and finance in order to be able to adapt to globalization, technological advances and changing human needs. This book explores current issues in accounting, auditing and finance from a scientific point of view, and makes various suggestions for their solutions. In this context, the contributions here take into account the latest developments in the field and utilise a wide range of resources. The reader will learn about participation banks, audit risk, financial manipulation, forensic accounting, accounting errors, the effects of blockchain technologies, electronic finances, efficient markets hypothesis, integrated reporting, production costs, Islamic banking, enterprise risk management systems, and TAS16.

Brief contents

• Comparison of Amortization Implementation with TAS-16 and VUK  1
• New Blood for Participation Banks: The Evaluation of Newly Established State-based Participation Banks in Turkey  9
• The Audit Risk and Earnings Management Relationship . 19
• Financial Information Manipulation . 33
• Evaluating The Evidence in Terms of Independent Auditing and Forensic Accounting . 41
• Accounting Errors  53
• Effects of Blockchain Technologies on the Accounting and Auditing Profession . 65
• Electronic Finance  75
• The Efficient Markets Hypothesis and the Anomalies Observed in The Stock Markets . 83
• Integrated Reporting: A Conceptual and Theoretical Analysis  93
• Supervisory Dimension of Production Costs  107
• Comparative Conventional and Islamic Banking in Terms of Finance  117
• The Significance and Benefits of The Enterprise Risk Management System for Businesses  129
• Contributors  139
  

Pages: 147 pages
Publisher: Cambridge Scholars Publishing; 1 edition (June 1, 2019)
Language: English
ISBN-10: 1527531821
ISBN-13: 978-1527531826