Muhasebe Enstitusu Dergisi - Journal of Accounting Institute

2019 - 2024

Current editor(s): F. Lerzan Kavut

From Istanbul University Business School
Contact information at EDIRC.
Bibliographic data for series maintained by Istanbul University Press Operational Team (Ertuğrul YAŞAR) ().

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2024, issue 71

Ethics of Artificial Intelligence (AI) Use in Accounting pp. 1-11

Uğur Bellikli

Misunderstandings in the Revenue Cycle During the Independent Audit Process and Improvement Strategies pp. 13-24

Günay Deniz Dursun and Sinan Aslan

Bibliometric Analysis of Articles Published in the Journal of Accounting Institute pp. 25-37

Gamze Sevimli Örgün

Effect of Inflation on Financial Ratios: A Research in the Manufacturing Sector Traded in Borsa Istanbul pp. 39-57

Erdem Saçan

2024, issue 70

Analysis of the Amendments in IAS 7 and IFRS 7 within the Scope of Supplier Finance Arrangements pp. 1-15

Seçil Sigalı and Reha Memişoğlu

Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method pp. 17-37

Feden Koç and Sevinç Gülseçen

Metric Conflict in Financial Analysis: A Comparison and Application of EBITDA and EVA pp. 39-57

Hasan Yalçın

Traces Left by Women in Production, Management and Trade from the Neolithic Age to the End of the Bronze Age pp. 59-73

Fatma Şeker and Sevgi Şeker

2023, issue 68

The Effect of Internal Audit on Business Performance in Industrial Enterprises and a Survey Study pp. 1-14

Yilmaz Uzun and Sinan Aslan

Integrated Reporting Research in Turkiye: A Systematic Literature Review (2012-2022) pp. 15-42

Emine Serap Kurt

Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies pp. 43-55

Rumeysa Atıcı

Stock Price Synchronicity and Information Asymmetry pp. 57-70

Mohammad Reza Toutounchi Asl and Sohrab Abdi

Misselling in Business: The Case of Wells Fargo pp. 71-83

Gurol Baloglu and Kaan Ramazan Cakali

2022, issue 67

Financial Fragility and Basic Economic Indicators in Turkey pp. 1-13

Sule Yuksel Yigiter and Salim Sercan Sari

An Assessment of the Equity Method in Subsidiaries and Its Ability for Use in Tax Applications pp. 15-25

Arif Ayluctarhan

Examining the Relationship Between the Modified Value-Added Intellectual Coefficient and Financial Performance: A Study on the BIST Bank Index pp. 27-55

Yasar Bayraktar and Oguz Yusuf Atasel

Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector pp. 57-70

Gokce Sinem Erbuga

Econometric Analysis of the Effect of Oil Price Volatility on Country Economic Indicators: The Case of Turkey pp. 71-81

Merve Arslan, Hamide Arslan and Ismail Erkan Celik

KPMG Case II pp. 83-96

Neriman Yalcin

2022, issue 66

Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating pp. 1-48

Recep Pekdemir, Ummuhan Aslan and Melis Ercan

Increased Uncertainty Environment During the COVID-19 Pandemic Period and Its Effect on Key Audit Matters: BIST 100 Companies Analysis pp. 49-63

Deniz Ozbay

The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example pp. 65-77

Nabi Kucukgergerli and Ayse Atilgan Saridogan

Intellectual Capital in the Period of Industry 4.0: A Research on the Information Sector pp. 79-94

Ilknur Ergun and Irem Ozcan

Effects of COVID-19 Pandemic on Textile, Leather and Clothing Companies and Their Financial Reports: a Research in BIST pp. 95-112

Tuba Ergun and Derya Uçoglu

A Study on the Effect of International Financial Reporting Standards 16: Leases Standard on the Financial Statements of Borsa Istanbul Companies pp. 113-136

Berke Koc

2021, issue 64, vol 64

Financial Literacy and The Effect of Courses on University on Financial Literacy pp. 1-17

Süleyman Uyar and Işıl Atalay

General Investigation of Financial Reporting Standards from IFRS for SMEs to Present pp. 19-37

Özkan Sarısoy and İlknur Eskin

Evaluations on the Future of Corporate and Financial Reporting pp. 39-58

Hakan Cavlak

Research on the Opinion of Turkey’s Energy Sector Employees Related to Risk-Based Internal Auditing pp. 59-70

Gökhan Ömer Karlıdağ

The Relationship Between Market Value Per Share, Earnings Per Share and Book Value Per Share in IFRS Implementation Process (Evidence from the BIST 50) pp. 71-84

Alper Oflas and Mohammad Reza Toutounchi Asl

An Approach to Integrating Historical Perspective into an Undergraduate Accounting Course pp. 85-91

Ron Baker

2021, issue 65

Gift-giving, Auditors, and the Independence Spiral pp. 1-12

Suleyman Yukcu and Sevda Anli

Importance of Mock Audits in Auditing pp. 13-22

Ayca Akarcay Oguz and Nezriye Gozde Bi̇rcan

Review of Critical Accounting Estimates in the Context of Key Audit Matters pp. 23-37

Ayca Zeynep Suer

Effects of COVID-19 Pandemic on Independent Audit Activities: Examining the Opinions of the Independent Auditors pp. 39-58

Yasemin Acar Ugurlu and Ozkan Sarisoy

The Effect of Company and Auditor Characteristics on Timeliness of Financial Reporting: A Study of Banking Companies in Indonesia pp. 59-73

Siswantoro Si̇swantoro

Accounting for Revenue in the Framework of the Draft Financial Reporting Standard for Small and Micro Sized Enterprises and Comparison with Other Financial Reporting Standards pp. 75-89

Nesegul Parlak

2020, issue 63, vol 63

Makale BaşlıkKPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması pp. 1-19

Neriman Yalçın

Makale Başlık Vergi Mevzuatı Çerçevesinde Muhasebe Hata ve Hilelerine Bakış: Muhasebe Meslek Mensuplarına Yönelik Bir Araştırma pp. 21-32

Mert Can Uslu and Deniz Özbay

Belediyelerde Nakit Akış Tablosu Kullanımına Yönelik Bir Araştırma ve Nakit Akış Tablosu Analiz Teknikleri Üzerine Bir Uygulama pp. 33-52

Ali Kablan and Selçuk Altun

Karşılıklı İştirak Durumunda Konsolidasyon pp. 53-65

Yasin Şeker

İç Denetimde Yapısal Değişim ve Dönüşüm: İç Denetçilerin Farkındalığı ve Beklentileri Üzerine Bir Araştırma pp. 67-83

N. Gözde Bircan

Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı (KÜMİ FRS) Taslağı Hakkında pp. 85-93

Emre Akbulut and Mustafa Emir Can

2020, issue 62

The Relation Between Sustainability Reporting and Financial Reporting Quality: Research in BIST-Listed Manufacturing Firms pp. 1-10

Saime Önce and Gülşen Çavuş

The Usage of Derivatives as a Hedging Instrument for Export Companies pp. 11-22

Nermin Çıtak and Fatma Kurt

Integrated Reporting In Shipping Industry: An Analysis of International Shipping Companies pp. 23-35

Alperen Çıkıkçı and Seçil Sigali

Accounting Information Systems in Small And Medium Sized Enterprises: A Systematic Literature Review and Content Analysis pp. 37-50

Sanan Jumshudlu and Nergis Nalan Yakar

Sustainable Family Business Model: A Research on Applicability pp. 51-62

F. Zeynep Ekim İbiş and Ayşegül İpek

A Review of Graduate Theses Prepared in the Field of Accounting Between 2004-2018 pp. 63-75

Berke Koç and Alican Berk Yüncü

2019, issue 61

Future of the Accounting Profession in Turkey pp. 1-8

Mustafa A. Aysan

Business Education in Europe and in the United States after the Industrial Revolution pp. 9-24

Sabri Burak Arzova

Audit Quality in Turkey on the Basis of KGK Inspection Reports pp. 25-33

Turgay Saki̇n

The Future of the Accounting Profession in the Light of Digitalization pp. 35-46

Mahmut Yardımcıoğlu, Murat Karahan and Ali Yörük

Impacts of Equity Settled and Cash Settled Share Based Payments on Financial Performance pp. 47-66

Çağrı Aksoy Hazır

A Different Perspective of Enterprise Risk Management and Internal Audit in Companies: 5S Implementation pp. 67-82

Serdan Öner and Burcu Adiloğlu

Plagiarism Perception of University Students pp. 83-91

Kevser Topçu and Havva Hidayet Gürer

An Assessment on Plagiarism Policies of Journals pp. 93-102

Yasemin Akgül, Merve Dikicioğlu and Sheikh Nazmul Huda

What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines pp. 103-112

Burcu Adiloğlu and Göksel Yücel

40th Year of Accounting Education Symposium of Turkey pp. 113-124

Duygu Has, Ceren Dinçel and Hande Kaygusuzoğlu