Corporate Governance and Financial Management

This study investigates the impact of corporate ownership structure and board size on earnings management for asample of Turkish firms registered on the Istanbul Stock Exchange (ISE) for the period of 2009 to 2012. The corporate ownership structure is measured with two variables: managerial ownership and institutional…

Purpose Recent studies regarding auditor experience generally focus on auditor overall experience in accounting, auditing, finance and related fields (Hardieset al., 2014), auditor sector and domain experience (Bedard and Biggs, 1991; Hammersley, 2006), auditor experience as CPA (Yeet al., 2014; Sonuet al., 2016) or b…

This study aims to investigate articles with the theme of accounting and covid-19 published during the pandemic and indexed by Dimension (https://dimension.ai) with a focus on an analysis of journals, articles, and keywords. The articles analyzed were as many as 150 documents using bibliometric analysis with the help…

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• ABDURRAHMAN TAYLAN ALTINTAŞ
• EMRE SELÇUK SARI

The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group. We used Turkish Listed firms traded in Borsa İstanbul between 2010 and 2016. These auditors have been associated with lower audit qu…

The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group. We used Turkish Listed firms traded in Borsa İstanbul between 2010 and 2016. These auditors have been associated with lower audit qu…

• MURAT OCAK

The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group. We used Turkish Listed firms traded in Borsa İstanbul between 2010 and 2016. These auditors have been associated with lower audit qu…

• GÜNAY DENİZ DURSUN

This study investigated the factors influencing the Environment, Social and Governance (ESG) Disclosure of public listed companies in Malaysia, particularly before and during the Covid-19 pandemic. Using 62 Public Listed Companies in Malaysia and 248 firms’ years of observation from the year 2018 to the year 2021, it…

• BİROL YILDIZ

This study aims to look at related sentiments “Islamic Accounting Standard” around the world published by journals with that theme. This study uses a qualitative method with a sentiment analysis approach. The data used is secondary data with the theme “Islamic Accounting Standard” obtained from the Dimensions database…

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• BEKİR EMRE KURTULMUŞ

This study aims to determine the opinions and recommendations from the experts regarding the problem of the audit system in zakat institutions in Indonesia to determine the priority of the most important variables to be fixed. This research was conducted in August 2020 using primary data obtained from interviews with…

The effect of transparency indicators on corruption such as budget transparency, e-government, and regulation quality has received considerable attention in recent years. This paper gives some new evidence on this issue using an indicator of open budget index, e-government index and, regulatory quality as transparency…