This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition.
The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.
| Part I Institutional Approach to Strategic Auditing and Accounting in the Digital Era |
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1 The Role of Jurisdictional Power of SAIs in Increasing the Effects of Public Auditing and the Ethics of Fiscal Jurisdiction |
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3 | (22) |
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2 The Role of Local Governments in Accounting Climate Change and Carbon Management: Recent Developments in Turkey |
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25 | (34) |
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3 Contemporary Developments on Sustainability Accounting and Reporting: An Overview Perspective |
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59 | (28) |
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4 Investigation of the Duty of Public Internal Auditors with AHP Method in Turkey |
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87 | (18) |
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5 The Impact of IFRS Adoption on Information Asymmetry: Evidence from Takeovers |
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105 | (22) |
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| Part II Strategic Approach to Internal Control and Audit |
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6 Relationship Between Fraud Auditing and Forensic Accounting |
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127 | (20) |
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7 Assurance Expectations Extending from the Check Lists to the Strategy and Internal Control Performance |
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147 | (34) |
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8 Materiality in Independent Audit and Sustainability Reports Assurance |
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181 | (10) |
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9 Analyzing Corporate Governance Disclosures in Type II Agency Problems in Indonesia |
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191 | (22) |
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10 Effect of Gender on the Board of Directors and Independent Audit Team on Corporate Earnings Management Behavior of Banking Sector |
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213 | (18) |
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| Part III Managerial Approach to Decision Making in Auditing |
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11 Vetting Client Datasets Using an Audit Decision Support System: An Enhancement in Creating Audit-Evidence |
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231 | (22) |
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12 An Evaluation of Voluntary Disclosure Level of Listed Banks in Borsa Istanbul During the Period from 2013 to 2017 |
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253 | (34) |
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13 The Importance of Branding for Organizations: Decision Mechanism on Willingness to Pay a Price Premium for Branded Audit Services in Emerging Markets |
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287 | (28) |
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14 Common Audit Deficiencies Under the Audit Quality Microscope |
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315 | (10) |
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| Part IV Transformational Change in Auditing and Accounting |
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15 Cryptocurrency and Corruption: Auditing with Blockchain |
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325 | (14) |
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16 Reflections of Developments in Information Technologies to Internal Audit: Blockchain Technology and Continuous Auditing |
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339 | (22) |
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17 Artificial Intelligence in Computer-Aided Auditing Techniques and Technologies (CAATTs) and an Application Proposal for Auditors |
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361 | (24) |
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18 Cost Controlling System "Just-in-Time (JIT)" Amidst the Covid-19 Pandemic: An Advantage or Disadvantage in the Digital Era? Conceptual Framework |
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385 | (18) |
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19 The Investigation of Accounting Value Relevance in the Information Technologies Sector: Evidence from Turkey |
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403 | (20) |
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| Index |
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423 | |
Dr. Tamer Aksoy is a professor of accounting and finance at school of Business, Ibn Haldun University. He obtained his BA in Economics at Ankara University, Faculty of Political Sciences. He received his MA in Economics at Hacettepe University and PhD in international banking at Gazi University. He has a wide experience in research and teaching at undergraduate and postgraduate levels. Strategic auditing, internal control, financial accounting, financial management, corporate risk management, international banking, digitalization, professional ethics, artificial intelligence, blockchain ecosystem, sustainability and corporate governance are the main pillars of his interdisciplinary research. He authored 7 books and many articles. Dr. Aksoy has various editorial roles in international journals. In addition to his academic career, he has also a long and extensive work experience spaning over 33 years. He worked for Citicorp Investment Bank, Zurich, Switzerland for a short time. He served as an internal auditor, inspector (for 10 years) and as the Chief Audit Executive (CAE) of Groups internal audit function (for 23 years) for OYAK which is the second largest leading conglomerate group with 90 subsidiaries in different sectors in Turkey and all over the world. Furthermore, he worked for OYAK Maritime and Port Management Inc. of the Group as Advisor to CEO. Besides, He also acted as a member of board of directors of various leading commercial companies in different sectors such as Adana Cement, Bolu Cement, Goodyear Tyres-Turkey, Omsan Logistics, Oysa Cement, and Oyak Bank. Furthermore, including the Global Institute of Internal Auditors (IIA) in USA, he undertook many duties on voluntary-basis for local/international professional foundations as committee member, head of committee, member of BODs/advisory boards. Moreover, he has also international professional licenses of CPA, CFE, Independent Auditor (BD), CRMA.
Dr. Umit Hacioglu is a professor of finance at Ibn Haldun University, Istanbul, Turkey. He received his Ph.D. in Finance and Banking from Kadir Has University in 2005. Before he was appointed an Associate Professor at Istanbul Medipol University in 2005, he worked for Beykent University at Faculty of Economics and Administrative Sciences. Applied Business Strategies, Corporate Finance, and Financial Decision Making are the main pillars of his interdisciplinary research. He is currently working on Digital Transformation, Cryptocurrency Markets, Blockchain Ecosystem, and Financial Market Innovation in emerging markets. He authored 14 editorial books as premier reference books. Pioneering global publishers currently released some of the most recent books entitled as Global Business Strategies, Digital Business Strategies, Blockchain Ecosystem and Financial Market Innovation, Strategic Fit and Design in Business Ecosystem in 2020. Dr. Hacioglu had editorial roles in international journals. He is nowadays serving as managing editor of the International Journal of Research in Business and Social Science, International Journal of Business Ecosystem and Strategy, and Bussecon Review of Finance & Banking Studies. He is a founding member of the "Society for the Study of Business and Finance" (SSBF) and managing director of Bussecon International Academy in Istanbul, Turkey.
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