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Öğe Content Analysis of Audit Reports in Stock Indices EURONEXT 100 vs BIST 100(Istanbul Univ, Sch Business, 2022) Yalcin, NerimanThe purpose of this study is to comparatively investigate the content analysis of the audit reports of the Turkish BIST 100 index and the EURONEXT 100 companies, one of the European stock indexes. In this context, the independent audit reports of the companies included in the EURONEXT 100 and BIST 100 indexes between 2016-2019 were analyzed by content analysis method in terms of selected variables. The increase in audit report pages with the effect of new regulations; Shorter report LAG time in BIST 100; shortening of LAG times over time in both indices; the existence of a large audit firm preference; insufficient representation of female supervisors in both indices; while audit firm rotation is more common in BIST, auditor change is more preferred in EURONEXT, and finally, the similarity in the reported number of KAMs and their subjects can be counted among the research results.In this context, according to the results of the research; first of all, it showed that the audit reports largely comply with the new regulations and that efforts to create a common language for auditing standards are underway. It has been observed that the audit reports compared under six headings show a great deal of similarity, but there are some differences due to legal reasons such as the validity dates of the standards in countries. And, it is hoped that the study will contribute to our national literature within the scope of comparative samples and to draw attention to BIST in the international literature.Öğe The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries(Cell Press, 2024) Yasar, Alpaslan; Yalcin, NerimanThis study aims to investigate the effect of the COVID-19 pandemic on accrual-based earnings management (EM) based upon a sampling of 938 listed firms from four selected European countries (United Kingdom, Italy, Spain, and T & uuml;rkiye) during 2016-2020. We find that firms engage more in accrual-based EM through income-increasing and income-decreasing accruals in the year of the COVID-19 pandemic relative to the period before the pandemic. These findings imply that financial reporting reliability and usefulness decreased in the period of the pandemic. Our results are robust to some sensitivity checks.Öğe The role of history in accounting education: an evaluation from the perspective of academics(Routledge Journals, Taylor & Francis Ltd, 2023) Guvemli, Batuhan; Yalcin, NerimanThis study explores the perspectives of 252 accounting scholars from 128 universities in the Republic of Turkiye on integrating accounting history into accounting education. According to the survey, academics with personal experience in accounting history, such as publishing or teaching the subject, tend to favor its inclusion in the curriculum. The study has revealed a significant agreement on the educational worth of accounting history. Many respondents agree that exposure to accounting history broadens students' understanding of its societal role and contemporary issues. Another significant finding is accounting history's ability to encourage students to pursue a specialization in the field. The study highlights that academic engagement, rather than demographic factors, is key in shaping students' views of accounting history. It suggests the need for focused research and innovative educational methods to better incorporate accounting history in the curriculum. Although this study is based in Turkiye, its implications for accounting education may be globally relevant.Öğe The role of history in accounting education: an evaluation from the perspective of academics(Routledge Journals, Taylor & Francis Ltd, 2023) Guvemli, Batuhan; Yalcin, NerimanThis study explores the perspectives of 252 accounting scholars from 128 universities in the Republic of Turkiye on integrating accounting history into accounting education. According to the survey, academics with personal experience in accounting history, such as publishing or teaching the subject, tend to favor its inclusion in the curriculum. The study has revealed a significant agreement on the educational worth of accounting history. Many respondents agree that exposure to accounting history broadens students' understanding of its societal role and contemporary issues. Another significant finding is accounting history's ability to encourage students to pursue a specialization in the field. The study highlights that academic engagement, rather than demographic factors, is key in shaping students' views of accounting history. It suggests the need for focused research and innovative educational methods to better incorporate accounting history in the curriculum. Although this study is based in Turkiye, its implications for accounting education may be globally relevant.Öğe Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies(Taylor & Francis As, 2023) Yasar, Alpaslan; Yalcin, NerimanClimate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions disclosure and earnings management (EM), proxied by accruals-based earnings management (AEM) and real earnings management (REM). Based on a sample of 2,100 firm-year observations for 420 non-financial UK-listed firms over the period 2016-2020, we find a negative but insignificant relationship between voluntary scope 3 GHG emissions disclosure and EM. Our results are robust to alternative sensitivity tests. Our findings imply that voluntary environmental disclosure (scope 3 GHG emissions) is not a determining factor for UK firms to engage in EM.
