Titlebook: Auditing Ecosystem and Strategic Accounting in the Digital Era; Global Approaches an Tamer Aksoy,Umit Hacioglu Book 2021 The Editor(s) (if

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TIA742

The Role of Jurisdictional Power of SAIs in Increasing the Effects of Public Auditing and the Ethicsfor further improvement. Compared to INTOSAI Principles, the judicial activities of the TCA are mostly in line with defined requirements. Its jurisdictional power has a clear and strong basis in the Turkish Constitution and related laws and independence is one of its most important characteristics.

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The Role of Local Governments in Accounting Climate Change and Carbon Management: Recent Developmentta about emissions based on verified information and acceptable carbon accounting practices. Since cities contribute two-thirds of all emissions, carbon accounting at the local level has thus become necessary to mitigate climate change. Therefore, creating such practices and improving the understand

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INCUR

The Impact of IFRS Adoption on Information Asymmetry: Evidence from Takeoversthe effect of IFRS adoption on information asymmetry. Our outcomes robustly reveal that IFRS adoption does not have a statistically significant association with excess CAR figures. We further reperform analyses by only considering the period of the sixth merger wave in which IFRS adoption takes plac

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Relationship Between Fraud Auditing and Forensic Accountingrnment legal entities. The main difference between forensic accounting and classical accounting is that the former investigate and reveal accounting frauds with a systematic approach. Auditing, fraud auditing and forensic accounting are closely related fields. Auditing knowledge and expertise will b

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Assurance Expectations Extending from the Check Lists to the Strategy and Internal Control Performantrol in sectors where coercive, mimetic, and normative mechanisms are dominant. The data were analyzed within the scope of content analysis and with QDA Miner 5 Qualitative Data Analysis Software. In conclusion, it is seen that a strong institutional area has been formed in the context of internal c

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