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2018 - 20202
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Yazar: İbiş, Cemal × Dil: en ×

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  • Küçük Resim
    Yayın
    Adequacy of audit committees: A study of deposit banks in Turkey
    (Elsevier Science SA, 2018-06) Kartal, Mustafa Tevfik; İbiş, Cemal; Çatıkkaş, Özgür
    The purpose of this study is to investigate the adequacy of the audit committees in Turkish Banking Sector. Considering national and international legislation, and best practices, audit committees' adequacy involves the issues regarding committees and the responsibilities of committees. Interviews and questionnaires in 6 deposit banks were carried out to investigate the adequacy of the audit committees. The data, collected through the interviews and questionnaires, were analyzed by frequency analyses, alfa test and t-tests. According to the results, a variety of deficiencies were determined in the audit committees' structure and responsibilities of internal control, risk management, accounting and financial reporting, independent auditing, valuation services, and rating bureaus. Although all the banks examined in the study were deposit banks, the adequacy of the audit committees varied according to the banks. Banks' board of directors and the audit committees should update their approach in order to carry out their duties more efficiently.
  • Küçük Resim
    Yayın
    Integrated reporting for small and medium enterprises in Turkey
    (Marmara Üniversitesi, 2020) İbiş, Cemal; Mizrahitokatlı, Nesim
    Traditional financial reports, which are corporate reporting tools, are mandatory for the management of enterprises. However, today’s non-financial performance affects many decisions about the business as well as its financial performance. For this reason, companies prepare and publish non-financial reports as well as financial reports. The need for integrated reporting, which combines the non-financial reports and financial reports, emerges. In this research, it is aimed to learn the opinions of the accountants carrying out their activities in various fields of expertise on the Integrated Reporting and the Advantages of Integrated Reporting for SMEs. The data obtained from 605 correspondents were analyzed with SPSS 22 program and it is found that the participants’ views on Integrated Reporting were generally positive (3.78 ± 0.44) and they think that integrated reports provide advantages for SMEs (3.71 ± 0, 48).