Aksoy, Tamer
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Araştırma projeleri
Organizasyon Birimleri
Yönetim Bilimleri Fakültesi, İşletme Bölümü
Küresel rekabete ayak uydurmak ve sürdürülebilir olmak isteyen tüm şirketler ve kurumlar, değişimi doğru bir şekilde yönetmek, teknolojinin gerekli kıldığı zihinsel ve operasyonel dönüşümü kurumlarına hızlı bir şekilde adapte etmek zorundadırlar.
Adı Soyadı
Tamer Aksoy
İlgi Alanları
Finansal Muhasebe, Yönetim Muhasebesi, Stratejik Denetim/İç Denetim, İç Kontrol, Finans/Sürdürülebilirlik
Kurumdaki Durumu
Aktif Personel
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Yayın Accounting professionals' perceptions of accounting culture and fraudulent financial reporting in the age of sustainability: Case of Istanbul province(Busssecon International, 2024) Kayısı, Muhammet; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüThis study mainly aimed to examine the perceptions of Accounting Professionals-APs (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) working in Istanbul on accounting culture and fraudulent financial reporting. It also aimed to investigate whether there is a significant relationship between APs’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics. Methodologically, a descriptive online survey method covering a questionnaire was applied to collect data. The sample consisted of 314 APs operating in Istanbul. Data were analyzed with SPSS-22. The study revealed that there is a significant relationship between the perceptions of APs on accounting culture and fraudulent financial reporting. It also indicated that these perceptions differ according to demographic characteristics. In the light of subvalues of accounting culture, the perceptions of “The Flexibility of Accounting Culture versus Uniformity” and Professionalism versus Status quo” vary according to the gender. In this respect, it was determined that female professionals exhibited more professionalization and uniformity tendencies than men, while male professionals exhibited more flexibility and status quo tendencies compared to women. Furthermore, it was understood that other demographic characteristics (age, years of service, education level, title, number of clients) are not effective variables on the accounting culture perception. On the other hand, it was found that the perceptions of APs on fraudulent financial reporting differ according to demographic characteristics (such as gender, age, years of service and title), however, it does not differ according to the number of customers and education level. In other words, those characteristics do not have any effect on the perception of fraudulent financial reportingYayın Measuring the effectiveness of internal control systems of Ghanaian listed banks considering control environment, risk assessment and monitoring activities components of COSO’s framework(EBES Publications, 2020) Mohammed, Abdullai; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüEvery organization operates within a business sector and the ability of the organization to break through the thick walls of rival competitiveness depicts its success. The ability of the organization to achieve its aims within the sector depends hugely on the policies and strategies as well as the effectiveness of procedures established to safeguard their operations. Organizations face internal and external forces that call for a strategy to help them continue to be relevant and competitive in the business environment. For instance, the Enron and WorldCom scandals in the US inculcated the importance of Internal Control Systems (ICS) as well as reliable financial reporting, strengthening corporate governance, increasing corporate responsibility, re-ensuring auditor independence, establishing and providing efficiencies of internal audit, internal control and risk management systems, strengthening management and public oversight functions. With the effect of scandals and subsequent Sarbanes-Oxley (SOX) Law, the establishment and effectiveness of the internal control system became one of the crucial factors and safety valves of sustainability, corporate management and business success. Banks were equally affected by all these developments. As a result, ensuring the existence and effectiveness of internal control system within banks became more important following the global accounting and auditing scandals. The main purpose of this paper is to evaluate the effectiveness of Internal Control Systems (ICS) of the banks listed on the Ghana stock exchange considering the Control Environment (CE), Risk Assessment (RA) and Monitoring Activities (MA) components of Committee of Sponsoring Organizations of the Treadway Commission (COSO)’s internal control framework. Methodologically, a comprehensive survey questionnaire designed and used to collect data. Out of the 60 questionnaires distributed to the banks, 37 copies were received representing 61.6% response rate. Statistical Package for Social Sciences (SPSS) version 25 used to analyze data by running among others reliability test, test of normality and descriptive statistics (means and standard deviations). The results of means (m) and standard deviations (SD) indicated that, strong controls exist in the CE (M= 4.14, SD =.755), RA (M= 4.27, SD =.731) and MA (M= 4.24, SD =.722) of internal control of the Ghanaian listed banks. Banks operate under higher risk than any other financial institution so, the study recommends that Ghanaian listed banks should invest more into risk management to curb or prevent any possible fraudulent activities.
