Contemporary Research in Accounting, Auditing and Finance
The business world needs to follow developments in the areas of accounting, auditing and finance in order to be able to adapt to globalization, technological advances and changing human needs. This book explores current issues in accounting, auditing and finance from a scientific point of view, and makes various suggestions for their solutions. In this context, the contributions here take into account the latest developments in the field and utilise a wide range of resources. The reader will learn about participation banks, audit risk, financial manipulation, forensic accounting, accounting errors, the effects of blockchain technologies, electronic finances, efficient markets hypothesis, integrated reporting, production costs, Islamic banking, enterprise risk management systems, and TAS16.
Ersin Kurnaz is an Assistant Professor at the Faculty of Economics and Administrative Sciences of Erzincan Binali Yıldırım University, Turkey. His research interests are internal control, forensic accounting, auditing financial accounting and cost accounting.
Murat Serçemeli is an Assistant Professor at the Faculty of Economics and Administrative Sciences of Giresun University, Turkey. His research interests are auditing, financial accounting and accounting education.
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