Aksoy, Tamer
Yükleniyor...
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
7 sonuçlar
Arama Sonuçları
Listeleniyor 1 - 7 / 7
Yayın Relationship between Fraud auditing and Forensic accounting(Springer, 2021) Aksoy, Tamer; Uzay, Saban; Yönetim Bilimleri Fakültesi, İşletme BölümüThe duties, responsibilities and expectations of accountants and auditors have become clearer today. A person's knowledge of accounting, auditing, law and modern technology may be required to find solutions to some disputes encountered in both private and business lives. This need arises in the areas that constitute the intersection of law and accounting, especially fraud auditing. This situation has led to the emergence of forensic accountancy / forensic auditorship, which is a separate recognized area of expertise. The aim of this study is to uncover the relationship between forensic accountancy or forensic consultancy or their areas of expertise with fraud and fraud auditing. Stakeholders in need of forensic accountants are also diverse. These may include Lawyers, police and law enforcement agencies, insurance companies, banks, courts, business world, government representatives and government legal entities.Yayın Preface(Springer Nature, 2021) Hacıoğlu, Ümit; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme BölümüIn the recent past, there have been accounting and auditing scandals in the USA, which began with Enron and became widespread and had a global impact. Various factors played a dominant role in the formation of those scandals including but not limited to fraudulent practices associated with some basic business functions (financial reporting, accounting, auditing, internal control, finance, oversight, and corporate governance). Additionally, the deliberate damage and violation of ethical principles such as accuracy, honesty, transparency, independence, and accountability in such scandals have also been conspicuous. Consequently, auditing, accounting, financial reporting, internal control, oversight, and corporate governance functions have become vitally important along with the ethical principles following these scandals.Yayın Artificial intelligence in internal audit and risk assessment(Springer, 2021) Aksoy, Tamer; Kahyaoğlu, Sezer Bozkuş; Yönetim Bilimleri Fakültesi, İşletme BölümüIn this study, the effects of artificial intelligence applications, which have gained importance recently, on internal audit and risk assessment are analyzed. Internal audit and risk assessment are critical for the early detection of risks that arise in the processes of businesses that are becoming more complex and exposed to external factors due to digitalization.Yayın Common audit deficiencies under the audit quality microscope(Springer, 2021) Aksoy, Tamer; Biçer, Ali Altuğ; Yönetim Bilimleri Fakültesi, İşletme BölümüThis chapter explains the key elements that create an environment for audit quality focusing on the audit deficiencies related to the inspection reports from the world’s audit regulators. Building/enhancing trust via audit quality cannot be formulized by algorithms or particular standards or obligations. The meaning of evaluation of audit quality depends on the conditions facing the auditor. Measuring professional skepticism, due care or professional judgement are critical factors affecting audit quality. For this reason a comparison is made between Turkish Oversight Authority(KGK) and International Forum of Independent Audit Regulators (IFIAR) inspection reports.Yayın Artificial intelligence in computer-aided auditing techniques and technologies (CAATTs) and an application proposal for auditors(Springer, 2021) Aksoy, Tamer; Gurol, Burcu; Yönetim Bilimleri Fakültesi, İşletme BölümüDigital transformation is the modification resulting from new opportunities technological advancements in all areas of life presents. These new technologies are also used in audit activities. These new technologies used in audit activities are called Computer Assisted Auditing Techniques and Technologies (CAATTs). Those have emerged to help auditors look for irregularities in data files and to enable more analyses to be done in less time with more evidence at a lower risk level. Artificial Intelligence(AI), as an automated system that can generate algorithms, occupies a center stage in these developments. It is observed that 4 concepts are emphasized for AI. These concepts are acting like human, thinking like human, rational thinking, and rational behavior. These factors facilitated the inclusion of AI in audit activities. Firstly, the study explains CAATTs applications and the concept of AI and how AI is included in accounting and auditing activities. Secondly, the advantages and disadvantages of using AI in the auditing processes are evaluated. Lastly, the use of AI and CAATTs in audit process and specific application suggestions for different audit areas are discussed in detail in the context of suggested audit batches.Yayın Preface(Springer Nature, 2021) Hacıoğlu, Ümit; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüRecently, there has been a significant change in capital markets and competitive business environment. This change stems from advances in data science and communication technologies. In this new digital era, recent issues shape our understanding of the business and financial ecosystem. Individualized products, cyber-physical systems (CPS), Internet of Things (IoT), cloud computing, and cognitive computing are some of the key components in this transformational change, the so-called Fourth Industrial Revolution or Industry 4.0. Additionally, blockchain technologies are redefining rules of the game in traditional finance. It also shapes traditional business operations and their connectedness with capital markets. Therefore, centralized characteristics of the financial ecosystem need to adapt to these transformational changes. Banks as intermediaries today seek new ways to transfer values with more efficiency and less amount of time. Throughout its blockchain ecosystem, some projects are financed with initial coin offerings without any intermediaries. It is more accurate, less costly, and promising. However, the risks are tremendous as there are no monitoring or regulatory bodies in this decentralized network activity. Therefore, we need to develop a clear understanding of transformational change in the financial ecosystem in the new era. Moreover, a decentralized network economy should also be evaluated from a holistic perspective with the contributions of international scholars.Yayın An applied approach to valuation of securitized balance sheet assets based on Monte Carlo simulation with special reference to Turkish finance sector(Springer, 2021) Aksoy, Tamer; Yüzbaşıoğlu, Nuray; Yönetim Bilimleri Fakültesi, İşletme BölümüIn this study, the Monte Carlo Simulation method is used in mortgage-backed security asset pool calculations. By simulating different combinations of input variables affecting the mortgage-backed securities asset pool, the future earnings, the total amount of interest, and the minimum and maximum values of the amount of total interest to be distributed are estimated. Six different scenarios were used in the assessment of the asset pool.
