Yazar "Özcan, Ahmet" seçeneğine göre listele

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    ANALYZING THE IMPACT OF FORENSIC ACCOUNTING ON THE DETECTION OF FINANCIAL INFORMATION MANIPULATION
    (2019) Özcan, Ahmet
    The advent of rapid technological change and globalization has prominently decreased the ability of traditional methods to deal with financial information manipulation. Forensic accounting has brought a contemporary approach to the investigation of financial information manipulation. Financial market participants expect that future demand for forensic accountants will significantly increase in the business environment. Forensic accounting applications have grabbed significant attention in the recent years due to its effectiveness in the investigation of financial information manipulation. Forensic accounting includes a wide range of activities such as litigation support, expert witness and fraud investigation. Past experiences have proved that forensic accounting practices play a pivotal role in the detection and deterrence of financial information manipulation. In this study, Mann-Whitney U test is employed to test differences between financial statement variables of non-manipulator and manipulator firms. The results of Mann-Whitney U test reveal that current ratio, net working capital, return on assets, return on equity, profit margin, and size of non-manipulator firms is higher than those of manipulator firms. This study also aims to investigate the impacts of forensic accounting on the detection of financial information manipulation in the current business environment. The dynamics of forensic accounting are discussed. The methods used by forensic accountants to detect financial information manipulation are presented.
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    AUDIT COMMITTEE AND FIRM VALUE: AN EMPIRICAL INVESTIGATION
    (2021) Özcan, Ahmet
    The objective of this paper is to analyze the impacts of audit committee on firm value. Employing panel data on a sample that consists of 141 manufacturing firms whose shares are traded on Borsa Istanbul during the period between 2011 and 2019, this paper found that the inclusion of audit committee members with accounting and finance background, audit committee size and the number of audit committee meetings positively influence firm value. This paper demonstrates that the value of manufacturing firms listed on Borsa Istanbul is significantly affected by audit committee characteristics. In the context of emerging economies, this paper offers new perspectives on the association between firm value and audit committee. The results of empirical analysis also provide important implications for policymakers, creditors and shareholders.
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    AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY
    (2019) Özcan, Ahmet
    Earnings management is one of the controversial issues in the current business environment. The valuerelevance of earnings is adversely influenced by earnings management. The objective of this study is toanalyze the association between audit quality and earnings management for non-financial firms quoted onBorsa Istanbul. Ordinary least square regression analysis is employed in this study in analyzing the associationbetween earnings management and audit quality. Three different proxies for audit quality (auditorindependence, audit industry specialization and auditor tenure) were analyzed based on a sample of 97 nonfinancial firms quoted on Borsa Istanbul from 2013 to 2018. Empirical analysis indicates that auditorindependence and audit industry specialization are significantly negatively related with likelihood of earningsmanagement and long-term auditor and client relationship enables the management of firms to more activelyengage in earnings management. This paper finds support for the notion that the high-quality audit is one ofthe prominent factors that can mitigate earnings management practices.
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    HOW WELL DOES COMPREHENSIVE INCOME MEASURE FUTURE FIRM PERFORMANCE COMPARED TO NET INCOME? EVIDENCE FROM TURKISH LISTED FIRMS
    (2015) Özcan, Ahmet
    Firmaların finansal performansı mali tablo kullanıcılarının en çok ilgilendiği konular arasındadır. Muhasebe standardı belirleyici (yapıcı) kuruluşları firmaları net kârdan daha fazla değer ilgililiği olduğu düşünülen kapsamlı kârı raporlamaları konusunda yönlendirmektedir. Bu çalışmanın amacı, kapsamlı kârın ve net kârın firmanın gelecekteki performansının tahmin edilmesindeki yararlılığını değerlendirmektir. Finans sektöründe faaliyet göstermeyen 102 şirketin verilerine dayanan ampirik analizin sonuçlarına göre, kapsamlı kârın raporlanması şirketin gelecekteki performansının tahmin edilmesinde önemli avantajlar sunmaktadır. Ampirik analizin sonuçlarına göre, net kâr gelecekteki faaliyet kârının ve net kârın tahmin edilmesinde kapsamlı kâra göre daha yüksek performans sergilerken, kapsamlı kâr ise gelecekteki varlık kârlılığının ve öz sermaye kârlılığının tahmin edilmesinde net kâra göre daha yüksek performans sergilemektedir
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    The Level of Cash Holdings and Financial Performance: Evidence from Firms Listed on Borsa Istanbul 50 Index
    (2024) Özcan, Ahmet
    Cash is of great importance to firms operating in emerging economies. Cash, one of the most important assets, creates shareholder value when rationally used by firm management. This paper aims to reveal the relationship between financial performance and cash holdings by using a sample that consists of non-financial firms listed in Borsa Istanbul 50 index. The result of empirical analysis provides strong evidence that financial performance is positively influenced by cash holdings. Further, firm size, capital intensity ratio and current ratio did not significantly influence the financial performance of sample firms, while financial performance of sample firms is significantly influenced sales growth and financial leverage. Overall, the research findings indicate that firm-specific factors are important factors that affect the relationship between financial performance and cash holdings. The present paper provides important insights for creditors, shareholders and firm management on the impacts of cash holding levels on financial performance.
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    THE USE OF CASH FLOW STATEMENT IN PREDICTING BUSINESS FAILURE: EVIDENCE FROM AN EMERGING MARKET
    (2020) Özcan, Ahmet
    In the competitive economic environment, cash flow statement reveals prominentinformation about firms. The aim of the present study is to examine the usefulness ofcash flow statement in the prediction of business failure by using a sample including66 firms listed on Borsa Istanbul from 2010 to 2018. A total of 33 non-failed firms arematched with 33 failed firms based on size and industry. In the present study, logisticregression models are constructed for each of three years prior to business failure. Theempirical findings of this study indicate that cash flow measures are strong predictorsof business failure.
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    WHAT FACTORS AFFECT THE DISCLOSURE OF KEY AUDIT MATTERS? EVIDENCE FROM MANUFACTURING FIRMS
    (2021) Özcan, Ahmet
    This paper aims to investigate the factors affecting key audit matters disclosed by manufacturing firms listed on Borsa Istanbul for the accounting period of 2019. Data are collected from the audited financial statements of 164 manufacturing firms listed on Borsa Istanbul and Poisson regression analysis is applied to the empirical model. The results of regression analysis indicate that non-Big 4 auditors disclose more key audit matters and firm complexity considerably increases the number of key audit matters. A statistically insignificant relationship between the disclosure of key audit matters and audit opinion was found. This paper is expected to contribute to the limited literature by adding important findings on another perspective of key audit matters.