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Ethics and Sustainability in Accounting and Finance, Volume II

  • Book
  • © 2021

Overview

Editors:
  1. Kıymet Tunca Çalıyurt

    1. Trakya University, Edirne, Turkey

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  • Continues the discussion on the theory and application of ethics and sustainability in accounting & finance
  • Focuses on ethics and sustainability in finance, risk management, accounting and auditing
  • Includes case studies from around the globe to highlight concepts and provide a global perspective

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Table of contents (18 chapters)

  1. Front Matter

    Pages i-xx
    Download chapter PDF

  2. Introduction Chapter: Why It Is Time to Talk About Fraud Quadrangle: Negative Pressure, Unethical Rationalization, Unsufficient Control-Auditing, and Moral Erosion

    • Kıymet Tunca Çalıyurt
    Pages 1-16

  3. Ethics and Sustainability in Finance and Risk Management

    1. Front Matter

      Pages 17-17
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    2. Investigation of the Effects of Environment on Financial Reporting

      • Engin Demirel, İlknur Eskin
      Pages 19-38

    3. An Empirical Investigation of the Determinants of Market Efficiency in Borsa Istanbul

      • Yusuf Varlı, Ebubekir Sıddık Şahin
      Pages 39-62

    4. Impact of Non-financial Disclosure Scores on the Cost of Equity Capital: Evidence from European Data in the Light of the Subprime Crisis

      • Jocelyn Husser, Elisabeth Paulet
      Pages 63-84

    5. Profile of the Entrepreneur of Triunfo-Pe Counters

      • Cristina Glória Lima da Silva, Zaidiana Lemos Zaidan, Emanuel Ferreira Leite, Emmanuelle Leite Cientista
      Pages 85-107

    6. Value Relevance of Intangibles: A Literature Review

      • Ömer Faruk Güleç
      Pages 109-129

    7. Risk Management in the Insurance Company

      • Tzvetelina Andreeva
      Pages 131-138

  4. Ethics and Sustainability in Banking

    1. Front Matter

      Pages 139-139
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    2. Evaluating the Effectiveness of the Coordination Between Internal Control and Internal Audit: A Survey-Based Analysis on Turkish Banking Sector

      • Mustafa Tevfik Kartal, Serpil Kılıç Depren
      Pages 141-160

    3. Indian Banking Scenario and SBI Mega-Merger

      • Renu Jatana, Mehjabeen Barodawala
      Pages 161-171

    4. Definition and Classification of Financial Statement Fraud

      • Iavor Bachev
      Pages 173-196

  5. Ethics and Sustainability in Accounting

    1. Front Matter

      Pages 197-197
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    2. Islamic Finance and Sustainability Reporting: The Mediator Role of Green Accounting

      • Adel M. Sarea
      Pages 199-205

    3. Sustainability Accounting in Turkey

      • Birsel Sabuncu
      Pages 207-218

    4. The Effects of Digital Transformation Process on Accounting Profession and Accounting Education

      • Bilal Zafer Berikol, Mustafa Killi
      Pages 219-231

  6. Ethics and Sustainability in Auditing

    1. Front Matter

      Pages 233-233
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    2. Evaluation and Rating of Corporate Governance and Internal Auditing in Turkish Public Companies

      • Arzu Cevahir, Kıymet Tunca Çalıyurt
      Pages 235-252

    3. New Paradigm in Auditing: Continuous Auditing

      • Hülya Boydaş Hazar
      Pages 253-268
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Keywords

About this book

This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.

Editors and Affiliations

  • Trakya University, Edirne, Turkey

    Kıymet Tunca Çalıyurt

About the editor

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, 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 external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin.

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