The aim of this study is to investigate the effects of firm bankruptcy risk and auditing factors on the market value of firms and to investigate the effect of auditing on firm bankruptcy risk. The period of the research is 2011-2021. In the study on BIST Sustainability-25 Index, in the first model, the dependent variable is the market value/book value; the independent variables are Springate S Score, Fulmer H Score, Altman Z Score, Çolakoğlu MFA Score; the ratio of the number of independent auditor members to the total number of members; the number of members in the supervisory board; and the number of early risk detection committee members.
Internationalization of business activities; Standards that play a critical role in the accurate, honest, reliable and comparable presentation and reporting of transactions to information users are of great importance for businesses. Purpose:: This study aims to conduct a visual network mapping supported bibliometric analysis of international studies on accounting and auditing standards. Method: Research on international literature was conducted and Web of Science database was used. As a result of the database search, 5,029 studies were identified. The interrelationships of the data obtained through the "VOSviewer" program were presented by creating visual network maps. Findings: According to the results of the analysis, studies on both accounting standards and auditing standards were conducted within the field of “Economics”. The most cited author on accounting standards was ”Rutherford B.A.”. The most cited authors on auditing standards are “Bagshaw K. and Selwood J.” The majority of the studies on accounting standards are articles. It was determined that the maximum number of studies on accounting standards was carried out in 2020. It was determined that the most studies on auditing standards were carried out in 2014. The concept of “IFRS” has been used as the keyword in the studies on accounting and auditing standards. Originality: This study is of great importance in terms of determining the level at which the standards that businesses need in order to carry out their activities in the international dimension are addressed in the academic environments of the countries.
İntihal: Bu makale intihal.net yazılımınca taranmıştır. İntihal tespit edilmemiştir. Plagiarism: This article has been scanned by intihal.net. No plagiarism detected.
Bu çalışmada, muhasebe meslek etiği alanında yapılan akademik çalışmaların incelenmesi ve literatüre sundukları katkının ortaya çıkarılması amaçlanmaktadır. Bu bakımdan çalışma, muhasebe meslek etiği çerçevesinde yapılan çalışmaları kapsamaktadır. 2000-2022 yılları arasındaki çalışmalar dikkate alınarak çalışma verileri Web of Science arama motorunda ilgili anahtar kelimeler kullanılarak taranmış ve arama sonucunda toplam 268 makale çalışması bulunmuştur. Söz konusu çalışmalar VosViewer programından faydalanılarak incelenmiş, analiz edilmiş ve yorumlanmıştır. Çalışmanın sonucunda muhasebe meslek etiğine yönelik çalışmaların günümüze yaklaştıkça azaldığı tespit edilmiş olup muhasebe eğitiminde ise etik kavramının daha fazla kullanıldığı, muhasebe meslek etiğine yönelik çalışmaların en çok 2021 yılında olduğu, çalışmaların genellikle ABD’li yazarlar tarafından yapıldığı göze çarpmaktadır. Bu alanda Türkiye’den 4 çalışmanın varlığı dikkat çekici bir durumdur. Anahtar Kelimeler: Muhasebe, Etik, Meslek Etiği. JEL Sınıflaması: M40, M41, M49.
Banks which aim to take advantage of technological infrastructure and opportunities at an advanced level have often started to implement innovations presented within the framework of concepts such as digital transformation which have become important in recent years. Technological developments such as 5-G technology, smartphones, artificial intelligence, robots, big data, blockchain technology, fintech, augmented reality are some of these innovations. Banks which have started to gain various advantages both in terms of transaction speed and in terms of costs have aimed to maximize customer satisfaction due to increasing competition all over the world and have started to direct all their work within the framework of digital banking. The aim of this study is to examine the concept of “digital transformation” and to determine the advantages and disadvantages of digital transformation in the banking sector and its effects on efficiency by qualitative research method. In this context interviews were conducted with employees working in both public and state banks in the provinces of Bitlis, Hakkari, Muş and Van which are located in the TRB2 region and it was aimed to contribute to the work in this sense. The data obtained as a result of the interviews were analyzed and various results were reached in line with the purpose of the research. According to the results of the research, digital banking has both advantages and disadvantages. Cost, time, sustainable environment, banking are advantages for customers while security, unemployment, banking operations and some other problems according customers are disadvantages. It was also concluded that the advantages arising from the point of view of customers, bank transactions and bank employees also contribute to efficiency. The effect of disadvantages on productivity is observed to include elements such as customer loss, competitive environment, security, unemployment concern arising from employment in the eyes of bank employees. Keywords: Bank, Digital Transformation, Advantage, Disadvantage and Efficiency
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.