Ethics and Sustainability in Accounting and Finance, Volume III

1. Front Matter

   Pages i-xxii

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2. Introduction

   1. Front Matter

      Pages 1-1

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   2. Introduction Chapter: Announcements by Related Institutions (CAQ, PCAOB, FRC, IFAC) on Auditing in COVID Times

      • Kıymet Tunca Çalıyurt

      Pages 3-17

3. Good Governance in Accounting, Tax, Auditing, Fraud Examination

   1. Front Matter

      Pages 19-19

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   2. Is a Determination and Application of Joint Audit Procedures of Financial Statement and Tax Certification Audits Possible?

      • Fatma Ulucan Özkul, Sedat Taşdemir

      Pages 21-42

   3. The Transition from Self-Regulation to Public Oversight in the Independent Audit: An Investigation of Developments by Accounting Sub-Culture

      • Özkan Sarisoy

      Pages 43-86

   4. Creating Auditable Environment: An Approach Towards Eliminating Fraud Opportunities

      • Razana Juhaida Johari, Illyza Ibrahim, Sayed Alwee Hussnie Sayed Hussin

      Pages 87-103

   5. How to Secure a Country’s Sustainability from the Venom of Corruption?

      • Nafsiah Mohamed, Nur Shafiqa Kapeli, Intiyas Utami

      Pages 105-115

   6. The Determinants of Audit Committee Effectiveness: An Empirical Work on Turkish Financial Industry

      • Hatice Sarac, Kiymet Caliyurt, Sezer Bozkus Kahyaoglu

      Pages 117-134

4. Ethics and Sustainability in Finance

   1. Front Matter

      Pages 135-135

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   2. An Analytical Study of Financial Status of Masala Bonds Issuing Companies

      • Renu Jatana, Mehjabeen Barodawala

      Pages 137-147

   3. Information Asymmetry Problematic and Voluntary Disclosure in Companies

      • Fevziye Kalıpçı Çağıran, İdris Varıcı, Fevzi Serkan Özdemir

      Pages 149-177

   4. The Financial Crisis Phenomenon and the 2008 Global Finance Crisis

      • Hande Çan, Meltem Okur Dinçsoy

      Pages 179-201

5. New Technologies In Accounting and Finance

   1. Front Matter

      Pages 203-203

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   2. Impact of AI and Block Chain on Accounts, Finance, Valuations and Auditing—Indian Perspective

      • Eish Taneja, Suneel Arora

      Pages 205-214

   3. From Conventional Methods to Contemporary Neural Network Approaches: Financial Fraud Detection

      • Mustafa Reha Okur, Yasemin Zengin-Karaibrahimoglu, Dilvin Taşkın

      Pages 215-228

6. Environmental Issues in Accounting and Finance

   1. Front Matter

      Pages 229-229

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   2. Sustainability Reporting in the Oil and Gas Sector: Implementation in Greece

      • Athanasios Mandilas, Dimitrios Kourtidis, Ioanna Pantelidou, Dimitrios Chatzoudes

      Pages 231-243

   3. Global Climate Risk Index and Firm Performance: Evidence from Turkish Firms

      • Hakan Cavlak, Yasin Cebeci, Necati Güneş, Ömer Faruk Tan

      Pages 245-279

   4. Roles of Accountants and Scientists in the Assurance of Greenhouse Gas Statements

      • Anup Kumar Saha, Istemi Demirag

      Pages 281-300

This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting and finance from Volumes I and II, looking into topics such as the importance of good governance in accounting, tax, auditing and fraud examination, ethics, sustainability, environmental issues and new technologies and their effects on accounting and finance, focusing in particular on environmental and sustainability reporting in the oil and gas and banking sectors. The book also considers the growing importance of audit quality in this time of the COVID-19 pandemic.

• Sustainability in accounting and finance
• Ethics in accounting
• Ethics in finance
• Corporate governance in accounting
• Corporate governance in finance
• Environmental reporting in accounting and finance
• Corporate social responsibility

• Trakya University, Balkan Yerleşkesi, Edirne, Turkey

  Kıymet Tunca Çalıyurt

Kıymet Tunca Çalıyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on "Accounting and Corporate Social Responsibility" with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, and business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is an external auditor and a trainer at Consulta Auditing Company, INAA, in Istanbul under the presidency Prof Dr. Emre Burckin.

Policies and ethics