Yılmaz

Sinan

Prof.

The environment in which businesses operate is dynamic and ever-evolving (Bititci, Turner, &amp; Begemann, 2000, s. 695- 696). Businesses that are unable to adapt to change and innovation will inevitably face a variety of risks and threats (Yadav, Sushil, &amp; Sagar, 2014, s. 88). A failure to establish a healthy control mechanism and not being able to provide necessary improvements in business processes in enterprises which alteration is ignored cause facing many problems varying from taking wrong decisions to several economic losses. Internal audit reviews business processes independently and objectively offer solutions to make required updates and improvements (TÜSİAD, 2008, s. 7), provides a positive contribution to the development of performance and achievement of determined business goals (Irwansyah, Malik, Kusumawardani, Kusumah, &amp; Dewa Brata, 2020, s. 463).In small-scale enterprises, employees, activities, and transactions can be easily monitored and controlled. However, with the growth of enterprises and the increase in transactions, it becomes difficult to control all activities by managers. In order to be managed effectively, it has emerged that the enterprise should establish and operate an effective internal control system. Since the examination and evaluation of the internal control system are among the main duties of an internal audit, an internal audit function is needed in enterprises (TÜSİAD, 2008, s. 6).According to Abbott, Daugherty, Parker, and Peters (2016), an effective internal audit function increases the effectiveness of corporate governance practices, provides the audit committee and other stakeholders with crucial information about the risks and internal controls of the enterprise, and examines organizational processes to make these procedures more efficient. Financial scandals in large-scale enterprises around the world also reveal the importance of the role of internal audits in preventing fraud and corruption (Krichene &amp; Baklouti, 2021, s. 28).As can be seen from the IIA’s definition of internal audit in 1999, the ultimate goal of internal auditing is to “help the organization achieve its goals” (The Institute of Internal Auditors, 2021). The internal audit identifies and analyzes the reasons that prevent the enterprise from achieving its goals, in other words, causing the enterprise to exhibit poor performance, offers solutions for the improvement of weak or problematic areas, and ensures that necessary interventions are made in these areas. Thus, it contributes to the improvement of business performance by increasing effectiveness and productivity in business activities (Irwansyah ve ark., 2020, s. 465).On the other hand, performance measurement is of great importance in terms of efficient and effective management of enterprises (Kennerley &amp; Neely, 2002, s. 1222). To improve it, business performance must be measured (Ahmed, Lim, &amp; Zairi, 1999, s. 305). Therefore, business performance needs to be monitored and assessed regularly to maintain a competitive advantage (Sangwa &amp; Sangwan, 2018, s. 42).The industrial sector is important because of its contribution to the economy of countries. The manufacturing industry is the most important sub-sector of the industry. It is the sector with the largest share in the world in terms of both production value and employment volume (Koç &amp; Şenel, 2018, s. 2). According to the Gross Domestic Product and total exports of our nation, the percentage of businesses in the manufacturing industry sector is quite high (TC Cumhurbaşkanlığı, 2020, s. 103). For this reason, these enterprises are of great importance in terms of the country’s economy and are expressed as the locomotive of the economy (Mercan &amp; Kızılkaya, 2014, s. 141). Therefore, it is crucial to examine the relationship between internal audits and business performance in manufacturing industry enterprises.The main purpose of the present study is to determine the relationship between internal audits and business performance in industrial enterprises. In this context, it was examined whether the senior management’s support, the internal audit’s independence, the internal auditors’ professional competencies, and the internal control system affect the financial performance (return on assets, return on equity, and net profit margin). In the study, the data obtained through the application of a questionnaire on the manufacturing industrial enterprises in Borsa Istanbul were analyzed with Kruskal-Wallis H Test, a non-parametric method via SPSS (Version 26). As a result of the analysis; it has been determined that there exists a significant relationship between senior management support, professional competence, or internal control system and the return on assets and the return on equity; and that there exists no significant relationship between the independence of the internal audit and the rates mentioned. Furthermore, it has been found that there is no significant correlation between net profit margin rate and senior management support, internal control framework, or internal audit independence.&nbsp;

Sanayi İşletmelerinde İç Denetimin İşletme  Performansına Olan Etkisi ve Bir Anket Çalışması

Emine

Res. Assist.

Integrated reporting is a process based on integrated thinking that results in a sustainable approach wherein an organization discloses the value it creates, retains, and consumes over time. Integrated reporting is also a transparent stakeholder-oriented approach to a company’s financial, environmental, social, and governance performance; long-term plans; risks and opportunities; and strategy.This study aims to examine postgraduate theses and articles on integrated reporting in Türkiye to identify research gaps that could be addressed in future studies. The final scan that constitutes the study’s sample was carried out on the TRDizin, DergiPark, and National Thesis Center websites on November 20, 2022 in both Turkish and English using the following search words: integrated reporting, integrated report, and integrated thinking. The search terms were limited to articles in refereed journals and postgraduate theses in Turkish and English, with only the titles being scanned. The final sample consists of 102 articles and 63 theses. The systematic literature review method was chosen because the number and content of the datasets used in this study are small and manageable enough to be examined manually.Of the research sample’s 102 articles, 91 were written in Turkish and 11 in English. The earliest published article that was examined is titled “Sürdürülebı̇lı̇rlı̇ k ve Sosyal Sorumluluk Raporlamasındaki̇ Gelişmeler (Tümleşı̇ k Raporlama)” [Developments in Sustainability and Social Responsibility Reporting: Integrated Reporting] and was written in 2012 by Yanık and Türker. The year in which the greatest number of articles was published (n = 20) was 2019. Upon examining the articles, most of them are clearly research articles. As the literature on the subject developed, Research articles were determined to have replaced review articles in terms of most common type published. Approximately 26% of all articles are seen to have been derived from theses. Furthermore, the authors who wrote theses and served as thesis advisors in the field contributed to 23% of the literature. Another noteworthy issue is that some congress abstracts and full-text papers had been published as articles in peer-reviewed scientific journals. However, the peer-review processes of the articles derived from the full-tect papers was determined to have been less controlled than regular article publishing processes. Thus, the number of sources used was significantly lower for those than the average.The thesis authors and their thesis advisors tended to collaborate, with 58% of the total articles having been written by a single author, 27% by two authors, and 15% by three or more authors. Filiz Yüksel was the most productive writer, with eight articles published between 2017 and 2020. The article with the greatest total number and annual number of citations was the work “Why Company Should Adopt Integrated Reporting?” written by Mohammad Enamul Hoque in 2017 as a review-type article written on the subject. The number of citations for this work is thought to be high because of being written in English. Although integrated reporting as a term was translated differently in the first Turkish article on integrated reporting (i.e., tumleşik raporlama; Yanık &amp; Türker, 2012), it is the most-cited Turkish study. Among the top ten most-cited articles, Hakan Aracı is one of the most and only prolific author. Academicians are expected to increase their visibility by effectively using Google Scholar, ResearchGate, and similar platforms that will increase the number of citations. The journal Muhasebe Bilim&nbsp;Dünyası (World of Accounting Science) was determined to have published 16 articles, the journal Muhasebe ve Denetime Bakış (Accounting and Auditing Review) to have published eight articles, the journal Muhasebe ve Vergi Uygulamaları Dergisi (Journal of Accounting and Taxation Studies) to have published five articles, and the journals Muhasebe ve Finansman Dergisi (Journal of Accounting and Finance) and Mali Çözüm (Financial Analysis) to have published four articles each; these comprise the most influential journals.The first theses on the subject were written in 2016, while 2020 was seen to be the year when the most theses were written (n = 8). The majority of theses in the field were written at Marmara University, followed by Kütahya Dumlupınar (n = 4) and Dokuz Eylül University (n = 4). Although integrated reporting is an interdisciplinary subject, the disciplines with the greatest number of theses written outside of the field of business were determined to be accounting-related, such as accounting and finance, accounting, accounting and auditing, international financial reporting, and auditing. Therefore, researchers are expected to remain interested in the subject in the coming years.The qualitative method was found to be used as a research method in 50% of all the scanned studies, and the document/ record analysis method of data collection was preferred in 72% of the articles. When comparing the frequencies of keywords from the theses and articles, integrated reporting appeared most frequently in both the theses and articles. Sustainability ranked as the second most frequently used keyword after integrated reporting in the articles, while this keyword was financial reporting for the theses. Corporate reporting ranked third in terms of frequency for both articles and theses.Significant developments in the field of integrated reporting around the world do not correspond with the development of the literature in Türkiye. The number of publications was unaffected by the update and publishing of the integrated reporting framework in 2021 (IIRC, 2021), which was translated into Turkish in the same year. Given the level of development on this subject that has occurred in the literature, conducting more studies is recommended in Türkiye using mixed research methods on integrated reporting quality, the determinants of integrated reporting, value creation, integrated thinking, integrated reporting, and sustainability in accordance with international studies.&nbsp;

Türkiye’de Entegre Raporlama Çalışmaları:  Sistematik Literatür İncelemesi (2012-2022)

Rümeysa

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants for the date being measured. For markets that are efficient, fair value actually refers to the market price. The Turkey Financial Reporting Standards (TFRS 13) classifies inputs as Level 1, Level 2, and Level 3 inputs for measuring fair value when reporting assets and liabilities. Assets and liabilities measured using Level 1 inputs are measured and reported with market values reflecting the quoted prices in active markets. In the absence of an active market, fair value when measuring assets and liabilities is a Level 2 input based on measurements that take into account the quoted prices of similar assets and liabilities in active markets. Level 3 inputs are based on measurements in which valuation is made in the absence of an active market regarding assets and liabilities. While advocates of fair value accounting argue it to provide useful information to information users regarding their decision making, those who do not advocate fair value accounting criticize its ability to cause volatility in financial statements by affecting management’s economic decisions regarding ineffective markets. In fact, fair value accounting was developed as a response to historical cost accounting, because historical cost accounting was unable to adequately provide information that was relevant to the needs of information users. Fair value accounting, however, ensures that information users are presented with fair and useful information by reporting value according to the principles of accountability and comparability, which are important principles in accounting. In fact, the need for useful information is also able to affect financial reporting, with fair value accounting being a critical issue that additionally affects financial reporting.Based on the explanations made above, the first purpose of the study is to present the general view of the reported assets and liabilities of companies operating in the financial institutions sector using the fair value hierarchy levels. The second purpose is to reveal the input levels companies operating in the financial institutions sector use when measuring their assets and liabilities. For these purposes, the study examines the footnotes of the financial statements of 139 companies operating in the financial institutions sector in 2021. Quantitative research analyzes data using statistical methods and mathematical operations. The main point in qualitative research is to provide, summarize, and interpret meaningful content. This study uses the qualitative research method of descriptive analysis to determine the input levels companies use when measuring their assets and liabilities. This descriptive analysis will also summarize and report on the findings. According to the descriptive analysis results, companies operating in the financial institutions sector in 2021 were seen to generally report their combined assets and liabilities using Level 2 inputs. Financial institutions are mainly seen to individually report their assets using Level 1 inputs and their liabilities using Level 2 inputs. It has been determined that 22% Of the account items reported using Level 1 inputs, 22% have been determined to be financial assets at fair value through profit or loss, while 3% are debt securities. Of the account items reported using Level 2 inputs, 21% have been determined to be from investment properties and 11% to be from derivative financial liabilities. Of the account items reported using Level 3 inputs, 25% have been determined to consist of investment properties and 3% to consist of financial liabilities. Much fewer assets and liabilities have been determined to be reported using Level 3 inputs. Future studies can investigate whether a relationship exists between fair value accounting and financial crises over a Turkish sample.&nbsp;

Gerçeğe Uygun Değer Ölçümünde Kullanılan  Seviye Girdilerinin Tespiti: BIST Şirketlerinde  Bir Araştırma

Mohammad

Sohrab

Introduction and Literature Review Managers have access to more information as a result of their position, while the owners are deprived of access to certain information. This also applies to various investor groups. Information asymmetry describes this asymmetrical flow of information between owners and their representatives. The confidential information is, the scope of the proposed price difference between investors buying and selling stocks rise, resulting in a return on investors who do not have access to such information, is reduced (Jin and Myers, 2006). Information asymmetry may have undesirable consequences, such as increased transaction costs, reduced market efficiency, reduced liquidity, and generally reduced capital gains in trading, leading to high fluctuations in stock prices (Ghaemi and Taghizadeh, 2016). Improving the quality of corporate information disclosure reduces information asymmetry (Noravesh and Hosseini, 2009). The range of bid prices among investors would widen due to the substantial amount of confidential information. As a result, investors without access to such information will see lower returns) Lafond and Watts, 2008). In this regard, proper disclosure of company-specific and confidential information will result in a uniform distribution of information and reduce information asymmetry, which will also result in a balanced distribution of returns among investors. As a result, in the beginning, it causes people to trust the capital market and then it attracts scarce resources to the capital market. As previously indicated, companies will lessen information asymmetry as a result of adequate disclosure of certain information. In this regard, the stock price synchronicity as a criterion for measuring the extent of disclosure of companyspecific and confidential information to outsiders and the reflection of this information on stock prices has been raised and has been studied and investigated in numerous research (Haggard et al., 2008; Didar et al., 2018). Stock price synchronicity represents the extent to which a firm’s stock returns are explained by the market or industry returns, and it can measure the relative amount of company-specific information (In contrast, market or industry-level information) reflected in stock prices. In this context, stock prices with more synchronicity (lower), the higher relative amount of information on the market or industry (company-specific information) on their own. In other words, stock prices with lesser stock price synchronicity include a larger percentage of information relevant to the company (Piotroski and Roulstone, 2004). The literature shows that firms with high investment and lower stock price synchronicity performance are related. Because the lower stock price synchronicity is an indicator of the greater reflection of firm-specific information on stock prices (Piotroski and Roulstone, 2004; Haggard et al., 2008; Didar et al., 2018). However, if the lower stock price synchronicity is an indication that users are receiving more corporate-specific information, this should result in less information asymmetry. The extent to which individuals have access to specific and secret information is one of the most significant causes of information asymmetry because of the aforementioned principles. Therefore, the present study investigates the relationship between stock price synchronicity and information asymmetry to obtain empirical evidence regarding the relationship between these variables.Research hypothesis Regarding the purpose of the research and the theoretical foundations stated, the present hypothesis is formulated as follows: Research hypothesis: Stock price synchronicity has a significant impact on information asymmetry.MethodRequired data were extracted from the Rahavard Novin database and financial statements. Statistical tests were performed using Eviews 12 and Stata 16 software. In addition, 95 companies among those listed on the Tehran Stock Exchange from 2010 to 2020 were surveyed in the screened community to meet the research objectives.&nbsp;ResultsThe results of the research hypothesis test showed that stock price synchronicity has a positive and significant effect on information asymmetry. Therefore, the hypothesis of the present study is not rejected.Discussion and Conclusion﻿In the present study, due to the idea of information price synchrony and the relationship between two variables expressed as empirical evidence, the influence of stock price synchronicity on information asymmetry was demonstrated. The findings show that stock price synchronicity has a growing impact on information asymmetry. A company’s specific and confidential information is not disclosed to investors if a company’s stock price moves simultaneously with a market or industry price. Because in this case, investors rely more on the market or industry-level information because of the high cost of collecting company-specific information, resulting in high synchronicity of the company’s stock price with the market or industry. When specific information and the confidential company are not symmetrically placed at the disposal of investors, corruption of information and information asymmetry. Research findings show that stock price synchronicity is directly related to information asymmetry. That is, with the increase in stock price synchronicity, information asymmetry increases, and with a decrease in stock price synchronicity, which indicates an increase in company-specific market information, information asymmetry decreases. Therefore, it can be deduced from the information concept’s stock price’s synchronicity.&nbsp;

Hisse Senetlerinin Fiyat Eşzamanlılığı ve Bilgi Asimetrisi

Gürol

Kaan

Globalization, the transition of family-owned companies into multinational companies, the increase in the scale and product diversity of companies, and technological developments are important factors in the increase in corporate scandals in recent times. With the increasing number of company scandals, the efficiency of corporate governance, independent audits, the internal audits and internal control systems of enterprises, how well enterprises’ financial statements reflect their real financial status, and the quality of the auditing work of independent auditors have become questionable in the eyes of stakeholders. The experienced scandals have adversely affected the sectors in which the businesses involved in the scandal operate, damaged the confidence of investors, had negative consequences in terms of reputation, and caused question marks regarding the global perspectives of relevant sectors. The environment of trust in markets has been damaged, and the need for regulatory authorities to take specific actions has come to the fore. Generally analysing the past major collapses and failures reveals issues such as agency problems, information asymmetries, manipulation of financial data, conflicts of interest between shareholders and managers, and accounting frauds for better presenting an enterprise’s financial status, with individual and collective acts of misconduct by employees and managers being frequently encountered. One of the most important major corporate scandals in the world in the recent past is related to Wells Fargo. Wells Fargo is a bank operating in the USA and dates back to 1852. As of 2015, the bank served nearly 70 million customers at 8,700 different locations. This study examines the Wells Fargo scandal using the case study method and reveals the factors that caused the scandal.The main points that emerged as a result of analysing the business case of Wells Fargo can be summarized as follows: · The main root cause of the scandal is understood to have been the pressure for profit that the senior management created on the employees. · Although enterprises’ profit ambitions and expectations seem to be issues that increase the financial performance of companies and shareholders in the short term and is in the interest of all relevant stakeholders, these may have a negative impact due to the financial and reputational risks that the business will be exposed to in the long run due to the agency problems they will cause. · Mis-selling practices in the Wells Fargo case can be encountered widely, especially in businesses operating in banking, insurance, and other financial sectors, as well as in institutions that generate revenue through sales volumes and operate with the logic of branches, regions, or agencies. For this reason, establishing effective control mechanisms that will reduce the inherent risk levels to an acceptable residual risk level is extremely important in such organizations where mis-selling can often be experienced due to their organizational structure. · Although the requirements of the three lines model seem to have been established on paper, ensuring the effective functioning of this structure will contribute to reducing the risks businesses will be exposed to. · Within the framework of independent auditing standards, the primary responsibility for detecting and preventing fraud on financial statements is assigned to the top management of enterprises. Independent auditors should take into account the risk of fraud during their work by considering that the controls established within the enterprise may have been violated and that the audit procedures may not reveal fraud. In the case of Wells Fargo, the risk of fraud must certainly be included within the scope of the audit work and independent auditors must certainly follow the appropriate auditing procedures in order to be able to conclude that an independent auditor is not at fault for failing to detect fraud.&nbsp;· Wells Fargo has an internal auditing unit operating under the Audit Committee. The irregularities that are the subject of the case were not detected by the internal auditing unit. Therefore, including the risks arising from sales fraud in the risk assessment studies to be carried out by the internal audit units is thought to be necessary, especially in institutions operating in the banking sector and that have branches and sales networks.· In addition, establishing full independence for internal auditing units will contribute significantly to the existence of an effective third line.· This case shows regulatory authorities that sales-related frauds may occur in businesses with organizational structures such as Wells Fargo, that this may have significant consequences that may cause the collapse of a business, and that apparently effective control mechanisms and lines may not actually be operative at a sufficient level.&nbsp;

İşletmelerde Satış Hileleri: Wells Fargo Vak’ası

Fatma

The Effect of Internal Audit on Business Performance in Industrial  Enterprises and a Survey Study

Integrated Reporting Research in Turkiye: A Systematic Literature  Review (2012-2022)

Determining The Input Levels Used in Measuring Fair Value: Research  Into BIST Companies

Stock Price Synchronicity and Information Asymmetry

Misselling in Business: The Case of Wells Fargo

@JOURNAL_BOX_CURRENT

@JOURNAL_BOX_EARLYVIEW

Sabri

The road to prosperity with the Industrial Revolution was now through production and sale to the world through free trade policies and instruments. Until then, the exploitation of precious metals and the accumulation of commercial capital in the world through international trade had continued to increase since the second half of the century. In fact, the growth rate of industrial production and world trade in the following years had been significantly higher than in previous years and periods.Increased trade with the effect of the industrial revolution has led to the need for trade education. Commercial education, which began with the Industrial Revolution in Europe and the United States, is the foundation of today’s major trade schools. In this study, we examined how business education began in Europe and the United States, the steps it took and how it was taught.Economic growth and development are not the same things, although economic growth is a phenomenon that is followed by almost everyone. Economic growth includes the increase in per capita national income. Development involves both economic growth and structural change. Economic development occurs over a long period of time when there is an increase in the economic welfare of individuals in a country. The idea of a link between development and foreign trade in economic theory is based on classical economists. Adam Smith and David Ricardo, J.S., who were the representatives of the liberal view, who produced their works in the second half of the 18th century and the first half of the 19th century. Classical economists like Mill talk about the dynamic effects of markets. Not only one country will benefit from free foreign trade, but international prosperity and exchange will increase prosperity all over the world. Since the second half of the 19th century and at the beginning of the 20th century, there has been strong criticism of the views of the Classical School.The systematic penetration of trade education into the European and American Education Systems, which is the basis of today’s Faculties of Business and Economics, has been with the Industrial Revolution. These schools, which constitute the foundations of today’s highly respected universities, have given great importance to the merchant sector and they have never denied the material and moral support of these schools both during the establishment and development of these schools. Over time, the educational contents changed, were updated and started to use modern educational techniques required by the era. The main reason for the emergence of these schools was the need for qualified manpower required by the trade. Realizing that economic growth cannot be lasting without economic development, the western world has seen and continued to invest in people who are at the heart of economic growth.In fact, in our country, trade education has started to be given in a way that does not fall behind the Western examples. The Greek nation, which was the best nation in the Ottoman Empire, established the Elen Commerce School in Heybeliada (Halki), the first private business school of the country, in 1831 and began to train traders in need of trade. Following the closure of the Elen School of Commerce for various reasons, the Hamidiye School of Commerce was established in 1883 as the first public school of the country. After school, it became Istanbul Academy of Economic and Commercial Sciences, and gave life to Marmara University which is today one of the biggest universities in the country.

Business Education in Europe and in the United States after the Industrial Revolution

Kevser

Havva

Plagiarism Perception of University Students

@JOURNAL_BOX_FEATURED

Mustafa

Future of the Accounting Profession in Turkey

Mahmut

Murat

Assist. Prof.

Lecturer

The Future of the Accounting Profession in the Light of Digitalization

@JOURNAL_BOX_MOSTREAD

Journal of Accounting Institute - Muhasebe Enstitüsü Dergisi has been an official publication of Institute of Accounting affiliated to Istanbul University Business School since 1975. It is an open access, peer-reviewed, scientific journal published both in print and electronically, two times a year in January and July.

The aim of the Muhasebe Enstitüsü Dergisi – Journal of Accounting Institute is to contribute to dissemination of scientific knowledge about the field of accounting and business administration both at national and international levels by publishing articles in Turkish and English. In line with this objective the journal seeks to publish high quality scholarly papers.

The journal considers ampirical, theoretical or review articles within the defined scope in below and welcomes interdisciplinary studies as well. The target group of the Journal consists of the academics, researchers, students and related vocational or academic institutions and establishments.

Major subject areas of interest include, but are not restricted to the other fields: Accounting, Financial and non-financial reporting, Finance, Financial analysis, Auditing, Institutional management, risk management and internal control, Accounting history, Interdisciplinary studies which are related to the topics: accounting, auditing and finance.

All expenses of the journal are covered by the Istanbul University. Processing and publication are free of charge with the journal. There is no article processing charges or submission fees for any submitted or accepted articles.

RePEc IDEAS

RePEc EconPapers

EBSCO

DOAJ

Cabells Journalytics

@METRIC_VOLUMES

@METRIC_ISSUES

@METRIC_ARTICLES

@METRIC_OPENACCESS

Journal of Accounting Institute

@INFO_TAB_ABOUT

Editor in Chief

Deputy Editor in Chief

Editorial Management Member

English Language Editor

Editorial Board Member

@INFO_TAB_BOARDS

The aim of the Muhasebe Enstitüsü Dergisi – Journal of Accounting Institute is to contribute to dissemination of scientific knowledge about the field of accounting and business administration both at national and international levels by publishing articles in Turkish and English. In line with this objective the journal seeks to publish high quality scholarly papers. All expenses of the journal are covered by the Istanbul University. Processing and publication are free of charge with the journal. There is no article processing charges or submission fees for any submitted or accepted articles. The journal considers ampirical, theoretical or review articles within the defined scope in below and welcomes interdisciplinary studies as well. The target group of the Journal consists of the academics, researchers, students and related vocational or academic institutions and establishments. Major subject areas of interest include, but are not restricted to the fields in below. • Accounting • Financial and non-financial reporting • Finance • Financial analysis • Auditing • Institutional management, risk management and internal control • Accounting education • Accounting history • Interdisciplinary studies which are related to the topics: accounting, auditing and finance

Aim and Scope

RePEc IdeasRePEc EconpapersEBSCO Business Source UltimateEBSCO Central &amp; Eastern European Academic SourceDOAJCabells Journalytics

Indexing and Abstracting

The journal is committed to upholding the highest standards of publication ethics and pays regard to Principles of Transparency and Best Practice in Scholarly Publishing published by the <a href="https://publicationethics.org/" target="_blank">Committee on Publication Ethics (COPE)</a>, the <a href="https://doaj.org/apply/transparency/#principles-of-transparency-and-best-practice-in-scholarly-publishing" target="_blank">Directory of Open Access Journals (DOAJ)</a>, the <a href="https://oaspa.org/" target="_blank">Open Access Scholarly Publishers Association (OASPA)</a>, and the <a href="https://www.wame.org/" target="_blank">World Association of Medical Editors (WAME)</a> on <a href="https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing" target="_blank">https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing</a> The subjects covered in the manuscripts submitted to the Journal for publication must be in accordance with the aim and scope of the Journal. Only those manuscripts approved by every individual author and that were not published before in or sent to another journal, are accepted for evaluation.Changing the name of an author (omission, addition or order) in papers submitted to the Journal requires written permission of all declared authors.Plagiarism, duplication, fraud authorship/denied authorship, research/data fabrication, salami slicing/salami publication, breaching of copyrights, prevailing conflict of interest are unethical behaviors. All manuscripts not in accordance with the accepted ethical standards will be removed from the publication. This also contains any possible malpractice discovered after the publication. Plagiarism Submitted manuscripts that pass preliminary control are scanned for plagiarism using iThenticate software. If plagiarism/self-plagiarism will be found authors will be informed. Editors may resubmit manuscript for similarity check at any peer-review or production stage if required. High similarity scores may lead to rejection of a manuscript before and even after acceptance. Depending on the type of article and the percentage of similarity score taken from each article, the overall similarity score is generally expected to be less than 15 or 20%. Double Blind Peer-Review After plagiarism check, the eligible ones are evaluated by the editors-in-chief for their originality, methodology, the importance of the subject covered and compliance with the journal scope. The editor provides a fair double-blind peer review of the submitted articles and hands over the papers matching the formal rules to at least two national/international referees for evaluation and gives green light for publication upon modification by the authors in accordance with the referees’ claims.

Policies

The journal is an open access journal and all content is freely available without charge to the user or his/her institution. Except for commercial purposes, users are allowed to read, download, copy, print, search, or link to the full texts of the articles in this journal without asking prior permission from the publisher or the author. This is in accordance with the <a href="https://www.budapestopenaccessinitiative.org/read" target="_blank">BOAI</a> definition of open access.The open access articles in the journal are licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International (<a href="https://creativecommons.org/licenses/by-nc/4.0/deed.en" target="_blank">CC BY-NC 4.0</a>) license.

All expenses of the journal are covered by the Istanbul University. Processing and publication are free of charge with the journal. There is no article processing charges or submission fees for any submitted or accepted articles.

Authors publishing with the journal retain the copyright to their work licensed under the Creative Commons Attribution-NonCommercial 4.0 International license (<a href="https://creativecommons.org/licenses/by-nc/4.0/" target="_blank">CC BY-NC 4.0</a>) (<a href="https://creativecommons.org/licenses/by-nc/4.0/" target="_blank">https://creativecommons.org/licenses/by-nc/4.0/</a> ) and grant the Publisher non-exclusive commercial right to publish the work. CC BY-NC 4.0 license permits unrestricted, non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.

Editor should consider publishing correction if minor errors that do not effect the results, interpretations and conclusions of the published paper are detected. Editor should consider retraction if major errors and/or misconduction that invalidate results and conclusions are detected.Editor should consider issuing an expression of concern if there is evidence of research or publication misconduct by the authors; there is evidence that the findings are not reliable and institutions of the authors do not investigate the case or the possible investigation seems to be unfair or nonconclusive. The guidelines of <a href="https://publicationethics.org/resources/flowcharts/complete-set-english" target="_blank">COPE</a> and <a href="https://www.icmje.org/recommendations/" target="_blank">ICJME</a> are taken into consideration regarding correction, retractions or expression of concern.

To guarantee that all papers published in the journal are maintained and permanently accessible, articles are stored in Dergipark which serves as a  national archival web site and at the same time permits LOCKSS to  collect, preserve, and serve the content.Additionally, authors are encouraged to self-archive the final PDF version of their articles in open electronic archives with  that conform to standards of Open Archives Initiative (<a href="https://www.openarchives.org/" target="_blank">https://www.openarchives.org/</a>). Authors should provide a link from the deposited version to the URL of IUPress journal website.

<div style="text-align: left;">Journal of Accounting Institute- Muhasebe Enstitüsü Dergisi is committed to upholding the highest standards of publication ethics and pays regard to Principles of Transparency and Best Practice in Scholarly Publishing published by the <a href="https://publicationethics.org/" target="_blank">Committee on Publication Ethics (COPE)</a>, the <a href="https://doaj.org/apply/transparency/#principles-of-transparency-and-best-practice-in-scholarly-publishing" target="_blank">Directory of Open Access Journals (DOAJ)</a>, the <a href="https://oaspa.org/" target="_blank">Open Access Scholarly Publishers Association (OASPA)</a>, and the <a href="https://www.wame.org/" target="_blank">World Association of Medical Editors (WAME)</a> on <a href="https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing" target="_blank">https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing</a></div>All submissions must be original, unpublished (including as full text in conference proceedings), and not under the review of any other publication synchronously. Authors must ensure that submitted work is original. They must certify that the manuscript has not previously been published elsewhere or is not currently being considered for publication elsewhere, in any language. Applicable copyright laws and conventions must be followed. Copyright material (e.g. tables, figures or extensive quotations) must be reproduced only with appropriate permission and acknowledgement. Any work or words of other authors, contributors, or sources must be appropriately credited and referenced.Each manuscript is reviewed by one of the editors and at least two referees under double-blind peer review process. Plagiarism, duplication, fraud authorship/denied authorship, research/data fabrication, salami slicing/salami publication, breaching of copyrights, prevailing conflict of interest are unnethical behaviors.All manuscripts not in accordance with the accepted ethical standards will be removed from the publication. This also contains any possible malpractice discovered after the publication. In accordance with the code of conduct we will report any cases of suspected plagiarism or duplicate publishing.

Ethics

Journal of Accounting Institute- Muhasebe Enstitüsü Dergisi adheres to the highest standards in research ethics and follows the principles of international research ethics as defined below. The authors are responsible for the compliance of the manuscripts with the ethical rules.-    Principles of integrity, quality and transparency should be sustained in designing the research, reviewing the design and conducting the research.-    The research team and participants should be fully informed about the aim, methods, possible uses and requirements of the research and risks of participation in research.-    The confidentiality of the information provided by the research participants and the confidentiality of the respondents should be ensured. The research should be designed to protect the autonomy and dignity of the participants.-    Research participants should participate in the research voluntarily, not under any coercion.-    Any possible harm to participants must be avoided. The research should be planned in such a way that the participants are not at risk.-    The independence of research must be clear; and any conflict of interest or must be disclosed.-    In experimental studies with human subjects, written informed consent of the participants who decide to participate in the research must be obtained. In the case of children and those under wardship or with confirmed insanity, legal custodian’s assent must be obtained.-    If the study is to be carried out in any institution or organization, approval must be obtained from this institution or organization.-    In studies with human subject, it must be noted in the method’s section of the manuscript that the informed consent of the participants and ethics committee approval from the institution where the study has been conducted have been obtained.

It is authors’ responsibility to ensure that the article is in accordance with scientific and ethical standards and rules. And authors must ensure that submitted work is original. They must certify that the manuscript has not previously been published elsewhere or is not currently being considered for publication elsewhere, in any language. Applicable copyright laws and conventions must be followed. Copyright material (e.g. tables, figures or extensive quotations) must be reproduced only with appropriate permission and acknowledgement. Any work or words of other authors, contributors, or sources must be appropriately credited and referenced.All the authors of a submitted manuscript must have direct scientific and academic contribution to the manuscript. The author(s) of the original research articles is defined as a person who is significantly involved in “conceptualization and design of the study”, “collecting the data”, “analyzing the data”, “writing the manuscript”, “reviewing the manuscript with a critical perspective” and “planning/conducting the study of the manuscript and/or revising it”. Fund raising, data collection or supervision of the research group are not sufficient roles to be accepted as an author. The author(s) must meet all these criteria described above. The order of names in the author list of an article must be a co-decision and it must be indicated in the <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/645D9DF58E5C45A4ACF7B7494378C8B4" target="_blank">Copyright Agreement Form</a>. The individuals who do not meet the authorship criteria but contributed to the study must take place in the acknowledgement section. Individuals providing technical support, assisting writing, providing a general support, providing material or financial support are examples to be indicated in acknowledgement section.All authors must disclose all issues concerning financial relationship, conflict of interest, and competing interest that may potentially influence the results of the research or scientific judgment.When an author discovers a significant error or inaccuracy in his/her own published paper, it is the author’s obligation to promptly cooperate with the Editor-in-Chief to provide retractions or corrections of mistakes.

Editor evaluates manuscripts for their scientific content without regard to ethnic origin, gender, sexual orientation, citizenship, religious belief or political philosophy of the authors. Editor provides a fair double-blind peer review of the submitted articles for publication and ensures that all the information related to submitted manuscripts is kept as confidential before publishing.Editor is responsible for the content and overall quality of the publication and must publish errata pages or make corrections when needed.Editor does not allow any conflicts of interest between the authors, editors and reviewers. Only editor has the full authority to assign a reviewer and is responsible for final decision for publication of the manuscripts in the Journal.Reviewers’ judgments must be objective. Reviewers must ensure that all the information related to submitted manuscripts is kept as confidential and must report to the Editor if they are aware of copyright infringement and plagiarism on the author’s side.A reviewer who feels unqualified to review the topic of a manuscript or knows that its prompt review will be impossible should notify the Editor and excuse himself from the review process.The editor informs the reviewers that the manuscripts are confidential information and that this is a privileged interaction. The reviewers and editorial board cannot discuss the manuscripts with other persons. Unless the authors and editor permit, the reviews of referees cannot be published or disclosed. The anonymity of the referees is important. In particular situations, the editor may share the review of one reviewer with other reviewers to clarify a particular point.

Only those manuscripts approved by its every individual author and that were not published before in or sent to another journal, are accepted for evaluation.Submitted manuscripts that pass preliminary control are scanned for plagiarism using iThenticate software. After plagiarism check, the eligible ones are evaluated by editor-in-chief for their originality, methodology, the importance of the subject covered and compliance with the journal scope.The editor hands over the papers matching the formal rules to at least two national/international referees for double-blind peer review evaluation and gives green light for publication upon modification by the authors in accordance with the referees’ claims.

Peer Review

Only those manuscripts approved by its every individual author and that were not published before in or sent to another journal, are accepted for evaluation.Submitted manuscripts that pass preliminary control are scanned for plagiarism using iThenticate software. After plagiarism check, the eligible ones are evaluated by editor-in-chief for their originality, methodology, the importance of the subject covered and compliance with the journal scope.  Editor-in-chief evaluates manuscripts for their scientific content without regard to ethnic origin, gender, sexual orientation, citizenship, religious belief or political philosophy of the authors and ensures a fair double-blind peer review of the selected manuscripts.The selected manuscripts are sent to at least two national/international referees for evaluation and publication decision is given by editor-in-chief  upon modification by the authors in accordance with the referees’ claims.Editor in chief does not allow any conflicts of interest between the authors, editors and reviewers and is responsible for final decision for publication of the manuscripts in the Journal.Reviewers’ judgments must be objective. Reviewers’ comments on the following aspects are expected while conducting the review.-    Does the manuscript contain new and significant information?-    Does the abstract clearly and accurately describe the content of the manuscript?-    Is the problem significant and concisely stated?-    Are the methods described comprehensively?-    Are the interpretations and consclusions justified by the results?-    Is adequate references made to other Works in the field?-    Is the language acceptable?Reviewers must ensure that all the information related to submitted manuscripts is kept as confidential and must report to the editor if they are aware of copyright infringement and plagiarism on the author’s side.A reviewer who feels unqualified to review the topic of a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.The editor informs the reviewers that the manuscripts are confidential information and that this is a privileged interaction. The reviewers and editorial board cannot discuss the manuscripts with other persons. The anonymity of the referees is important.

All correspondence will be sent to the first-named author unless otherwise specified. Manuscpript is to be submitted online via <a href="http://dergipark.gov.tr/meder" target="_blank">http://dergipark.gov.tr/meder</a> and it must be accompanied by a cover letter indicating that the manuscript is intended for publication, specifying the article category (i.e. research article, review etc.) and including information about the manuscript (see the Submission Checklist). Manuscripts should be prepared in Microsoft Word 2003 and upper versions. In addition, <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/645D9DF58E5C45A4ACF7B7494378C8B4" target="_blank">Copyright Agreement Form</a><a href="http://cdn.istanbul.edu.tr/FileHandler2.ashx?f=copyrighttransferformen_litera_636846337884291693.doc"> </a>that has to be signed by all authors must be submitted.1. The manuscripts should be in A4 paper standards: having 2.5 cm margins from right, left, bottom and top, Times New Roman font style in 10 font size and line spacing of 1.5 and “justify align” format. For indented paragraph, tab key should be used. One line spacing should be used for the tables and figures, which are included in the text.2. The name(s) of author(s) should be given just beneath the title of the study aligned to the right. Also the affiliation, title, e-mail and phone of the author(s) must be indicated on the bottom of the page as a footnote marked with an asterisk (*).3. Before the introduction part, there should be an abstract of 180-200 words. Underneath the abstract, 3-5 keywords that inform the reader about the content of the study should be specified.4. The manuscripts should contain mainly these components: title, abstract and keywords; extended abstract, sections, footnotes and references.5. Research article sections are ordered as follows: “Introduction”, “Aim and Methodology”, “Findings”, “Discussion and Conclusion”, “Endnotes” and “References”. For review and commentary articles, the article should start with the “Introduction” section where the purpose and the method is mentioned, go on with the other sections; and it should be finished with “Discussion and Conclusion” section followed by “Endnotes”, “References” and “Tables and Figures”.6. Tables, graphs and figures can be given with a number and a defining title if and only if it is necessary to follow the idea of the article. Otherwise features like demographic characteristics can be given within the text.7. A <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F93DE3B7EFD64CF8AE10862302286177" target="_blank">title page</a> including author information must be submitted together with the manuscript. The title page is to include fully descriptive title of the manuscript and, affiliation, title, e-mail address, postal address, phone, fax number of the author(s) and ORCIDs of all authors (see The Submission Checklist).8. Authors are responsible for all statements made in their work published in the Journal; Istanbul University Accounting Institute has no responsibility in this regard.9. The author(s) can be asked to make some changes in their articles due to peer reviews.10. The studies that were sent to the journal will not be returned whether they are published or not.

Author Guidelines

Although references to review articles can be an efficient way to guide readers to a body of literature, review articles do not always reflect original work accurately. Readers should therefore be provided with direct references to original research sources whenever possible. On the other hand, extensive lists of references to original work on a topic can use excessive space on the printed page. Small numbers of references to key original papers often serve as well as more exhaustive lists, particularly since references can now be added to the electronic version of published papers, and since electronic literature searching allows readers to retrieve published literature efficiently. Papers accepted but not yet included in the issue are published online in the Early View section and they should be cited as “advance online publication”. Citing a “personal communication” should be avoided unless it provides essential information not available from a public source, in which case the name of the person and date of communication should be cited in parentheses in the text. For scientific articles, written permission and confirmation of accuracy from the source of a personal communication must be obtained.Reference Style and FormatJournal of Accounting Institute - Muhasebe Enstitüsü Dergisi complies with APA (American Psychological Association) style 6th Edition for referencing and quoting. For more information:- American Psychological Association. (2010). Publication manual of the American PsychologicalAssociation (6th ed.). Washington, DC: APA.- http://www.apastyle.orgAccuracy of citation is the author’s responsibility. All references should be cited in text. Reference list must be in alphabetical order. Type references in the style shown below.Citations in the TextCitations must be indicated with the author surname and publication year within the parenthesis.If more than one citation is made within the same paranthesis, separate them with (;).Samples:More than one citation;(Esin et al., 2002; Karasar, 1995)Citation with one author;(Akyolcu, 2007)Citation with two authors;(Sayıner &amp; Demirci, 2007)Citation with three, four, five authors;First citation in the text: (Ailen, Ciambrune, &amp; Welch, 2000) Subsequent citations in the text: (Ailen et al., 2000)Citations with more than six authors;(Çavdar et al., 2003)Citations in the ReferenceAll the citations done in the text should be listed in the References section in alphabetical order of author surname without numbering. Below given examples should be considered in citing the references.Basic Reference TypesBooka) Turkish BookKarasar, N. (1995). Araştırmalarda rapor hazırlama (8th ed.) [Preparing research reports]. Ankara, Turkey: 3A Eğitim Danışmanlık Ltd.b) Book Translated into TurkishMucchielli, A. (1991). Zihniyetler [Mindsets] (A. Kotil, Trans.). İstanbul, Turkey: İletişim Yayınları.c) Edited BookÖren, T., Üney, T., &amp; Çölkesen, R. (Eds.). (2006). Türkiye bilişim ansiklopedisi [Turkish Encyclopedia of Informatics]. İstanbul, Turkey: Papatya Yayıncılık.d) Turkish Book with Multiple AuthorsTonta, Y., Bitirim, Y., &amp; Sever, H. (2002). Türkçe arama motorlarında performans değerlendirme [Performance evaluation in Turkish search engines]. Ankara, Turkey: Total Bilişim.e) Book in EnglishKamien R., &amp; Kamien A. (2014). Music: An appreciation. New York, NY: McGraw-Hill Education.f) Chapter in an Edited BookBassett, C. (2006). Cultural studies and new media. In G. Hall &amp; C. Birchall (Eds.), New cultural studies: Adventures in theory (pp. 220–237). Edinburgh, UK: Edinburgh University Press.g) Chapter in an Edited Book in TurkishErkmen, T. (2012). Örgüt kültürü: Fonksiyonları, öğeleri, işletme yönetimi ve liderlikteki önemi [Organization culture: Its functions, elements and importance in leadership and business management]. In M. Zencirkıran (Ed.), Örgüt sosyolojisi [Organization sociology] (pp. 233–263). Bursa, Turkey: Dora Basım Yayın.h) Book with the same organization as author and publisherAmerican Psychological Association. (2009). Publication manual of the American psychological association (6th ed.). Washington, DC: Author.Articlea) Turkish ArticleMutlu, B., &amp; Savaşer, S. (2007). Çocuğu ameliyat sonrası yoğun bakımda olan ebeveynlerde stres nedenleri ve azaltma girişimleri [Source and intervention reduction of stress for parents whose children are in intensive care unit after surgery]. Istanbul University Florence Nightingale Journal of Nursing, 15(60), 179–182.b) English Articlede Cillia, R., Reisigl, M., &amp; Wodak, R. (1999). The discursive construction of national identity. Discourse and Society, 10(2), 149–173. http://dx.doi.org/10.1177/0957926599010002002c) Journal Article with DOI and More Than Seven AuthorsLal, H., Cunningham, A. L., Godeaux, O., Chlibek, R., Diez-Domingo, J., Hwang, S.-J. ... Heineman, T. C. (2015). Efficacy of an adjuvanted herpes zoster subunit vaccine in older adults. New England Journal of Medicine, 372, 2087–2096. http://dx.doi.org/10.1056/NEJMoa1501184d) Journal Article from Web, without DOISidani, S. (2003). Enhancing the evaluation of nursing care effectiveness. Canadian Journal of Nursing Research, 35(3), 26–38. Retrieved from http://cjnr.mcgill.cae) Journal Article wih DOITurner, S. J. (2010). Website statistics 2.0: Using Google Analytics to measure library website effectiveness. Technical Services Quarterly, 27, 261–278. http://dx.doi.org/10.1080/07317131003765910f) Advance Online PublicationSmith, J. A. (2010). Citing advance online publication: A review. Journal of Psychology. Advance online publication. http://dx.doi.org/10.1037/a45d7867g) Article in a MagazineHenry, W. A., III. (1990, April 9). Making the grade in today’s schools. Time, 135, 28–31.Doctoral Dissertation, Master’s Thesis, Presentation, Proceedinga) Dissertation/Thesis from a Commercial DatabaseVan Brunt, D. (1997). Networked consumer health information systems (Doctoral dissertation). Available from ProQuest Dissertations and Theses database. (UMI No. 9943436)b) Dissertation/Thesis from an Institutional DatabaseYaylalı-Yıldız, B. (2014). University campuses as places of potential publicness: Exploring the politicals, social and cultural practices in Ege University (Doctoral dissertation). Retrieved from http://library.iyte.edu.tr/tr/hizli-erisim/iyte-tez-portalic) Dissertation/Thesis from WebTonta, Y. A. (1992). An analysis of search failures in online library catalogs (Doctoral dissertation, University of California, Berkeley). Retrieved from http://yunus.hacettepe.edu.tr/~tonta/yayinlar /phd/ickapak.htmld) Dissertation/Thesis abstracted in Dissertations Abstracts InternationalAppelbaum, L. G. (2005). Three studies of human information processing: Texture amplifica&#173;tion, motion representation, and figure-ground segregation. Dissertation Abstracts International: Section B. Sciences and Engineering, 65(10), 5428.e) Symposium ContributionKrinsky-McHale, S. J., Zigman, W. B., &amp; Silverman, W. (2012, August). Are neuropsychiatric symptoms markers of prodromal Alzheimer’s disease in adults with Down syndrome? In W. B. Zigman (Chair), Predictors of mild cognitive impairment, dementia, and mortality in adults with Down syndrome. Symposium conducted at the meeting of the American Psychological Association, Orlando, FL.f) Conference Paper Abstract Retrieved OnlineLiu, S. (2005, May). Defending against business crises with the help of intelligent agent based early warning solutions. Paper presented at the Seventh International Conference on Enterprise Information Systems, Miami, FL. Abstract retrieved from http://www.iceis.org/iceis2005/abstracts_2005.htmg) Conference Paper - In Regularly Published Proceedings and Retrieved OnlineHerculano-Houzel, S., Collins, C. E., Wong, P., Kaas, J. H., &amp; Lent, R. (2008). The basic nonuniformity of the cerebral cortex. Proceedings of the National Academy of Sciences, 105, 12593–12598. http://dx.doi.org/10.1073/pnas.0805417105h) Proceeding in Book FormParsons, O. A., Pryzwansky, W. B., Weinstein, D. J., &amp; Wiens, A. N. (1995). Taxonomy for psychology. In J. N. Reich, H. Sands, &amp; A. N. Wiens (Eds.), Education and training beyond the doctoral degree: Proceedings of the American Psychological Association National Conference on Postdoctoral Education and Training in Psychology (pp. 45–50). Washington, DC: American Psychological Association.i) Paper PresentationNguyen, C. A. (2012, August). Humor and deception in advertising: When laughter may not be the best medicine. Paper presented at the meeting of the American Psychological Association, Orlando, FL.Other Sourcesa) Newspaper ArticleBrowne, R. (2010, March 21). This brainless patient is no dummy. Sydney Morning Herald, 45.b) Newspaper Article with no AuthorNew drug appears to sharply cut risk of death from heart failure. (1993, July 15). The Washington Post, p. A12.c) Web Page/Blog PostBordwell, D. (2013, June 18). David Koepp: Making the world movie-sized [Web log post]. Retrieved from http://www.davidbordwell.net/blog/page/27/d) Online Encyclopedia/DictionaryIgnition. (1989). In Oxford English online dictionary (2nd ed.). Retrieved from http://dictionary.oed. comMarcoux, A. (2008). Business ethics. In E. N. Zalta (Ed.). The Stanford encyclopedia of philosophy. Retrieved from http://plato.stanford.edu/entries/ethics-business/e) PodcastDunning, B. (Producer). (2011, January 12). inFact: Conspiracy theories [Video podcast]. Retrieved from http://itunes.apple.com/f) Single Episode in a Television SeriesEgan, D. (Writer), &amp; Alexander, J. (Director). (2005). Failure to communicate. [Television series episode]. In D. Shore (Executive producer), House; New York, NY: Fox Broadcasting.g) MusicFuchs, G. (2004). Light the menorah. On Eight nights of Hanukkah [CD]. Brick, NJ: Kid Kosher.

<a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/645D9DF58E5C45A4ACF7B7494378C8B4" target="_blank">Copyright Agreement Form</a><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F93DE3B7EFD64CF8AE10862302286177" target="_blank">Title page</a><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F28E76CD06BB4452BA144BEA7DA202EA" target="_blank">Author Form</a>

Ensure that the following items are present:● Cover letter to the editorThe category of the manuscriptConfirming that “the paper is not under consideration for publication in another journal”.Including disclosure of any commercial or financial involvement.Confirming that last control for fluent English was done.Confirming that journal policies detailed in Information for Authors have been reviewed.Confirming that the references cited in the text and listed in the references section are inline with APA 6.<ul><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/645D9DF58E5C45A4ACF7B7494378C8B4" target="_blank">Copyright Agreement Form</a></li><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/9EC6D9709E05466EBC80E889A5A7B6FA" target="_blank">Author Form</a></li><li>Permission of previous published material if used in the present manuscript</li><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F93DE3B7EFD64CF8AE10862302286177" target="_blank">Title page</a></li></ul>The category of the manuscriptThe title of the manuscript All authors’ names and affiliations (institution, faculty/department, city, country),e-mail addressesCorresponding author’s email address, full postal address, telephone and fax numberORCIDs of all authors.● Main Manuscript DocumentThe title of the manuscript both in Turkish in EnglishAbstract (180-200 words) Key words: 3-5 words Acknowledgement (if exists)ü Acknowledgements, grant supports, conflicts of interest should be indicated ReferencesAll tables, illustrations (figures) (including title, description, footnotes)

Issue Type	Regular
Editor(s)	Fatma Lerzan Kavut
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Journal of Accounting Institute

ISSUE 68, 2023

Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması

Türkiye’de Entegre Raporlama Çalışmaları: Sistematik Literatür İncelemesi (2012-2022)

Gerçeğe Uygun Değer Ölçümünde Kullanılan Seviye Girdilerinin Tespiti: BIST Şirketlerinde Bir Araştırma

Hisse Senetlerinin Fiyat Eşzamanlılığı ve Bilgi Asimetrisi

İşletmelerde Satış Hileleri: Wells Fargo Vak’ası

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