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Article
Publication date: 3 May 2016

Merve Kiliç, Ali Uyar and Başak Ataman

The purpose of this paper is to determine the preparedness of the small- and medium-sized enterprises (SMEs) for the International Financial Reporting Standard (IFRS) for SMEs in…

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Abstract

Purpose

The purpose of this paper is to determine the preparedness of the small- and medium-sized enterprises (SMEs) for the International Financial Reporting Standard (IFRS) for SMEs in Turkey; and to analyze the effect of several firm characteristics on such preparedness.

Design/methodology/approach

The preparedness of the SMEs was determined via a questionnaire survey. The effect of several characteristics of the SMEs (i.e. size, age, independent auditing, internationality, and the existence of an accounting department) on their preparedness was examined by employing non-parametric tests and logistic regression.

Findings

This study found that the preparedness of the SMEs for IFRS for SMEs is low in Turkey. Several firm characteristics including, size, independent auditing, and internationality have a significant impact on the preparedness of the SMEs.

Research limitations/implications

This study has some implications for several parties, including national and international standard setting authorities, entities, managers, and accounting professionals. SMEs are one of the most important actors in the adoption process of the IFRS for SMEs. Their preparedness level for IFRS for SMEs will present important clues to sustain an effective and successful adoption process. The results of this study show the profile of entities which are prepared for IFRS for SMEs that will be useful for standard authorities and regulatory bodies. The findings of this study will also be useful for other emerging countries’ standard authorities because they will face similar problems in their adoption process.

Originality/value

This research makes a significant contribution to the existing literature because there are only a few studies that analyze the preparedness for IFRS for SMEs, especially in emerging countries.

Details

Journal of Accounting in Emerging Economies, vol. 6 no. 2
Type: Research Article
ISSN: 2042-1168

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Book part
Publication date: 10 February 2020

Seval Kardeş Selimoğlu and Mehtap Altunel

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral…

Abstract

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

Keywords

Available. Open Access. Open Access
Book part
Publication date: 29 September 2023

Aytüre Türkyilmaz

This contribution focuses on the transition from childhood to teenage years to gain insights into intergenerational relations in Türkiye. At this transition, relations between the…

Abstract

This contribution focuses on the transition from childhood to teenage years to gain insights into intergenerational relations in Türkiye. At this transition, relations between the age groups – maturing children and responsible adults – are partly renegotiated. Scopes of action, areas of responsibility, the right to have a say are being redefined, or at least contested. What becomes the subject of negotiation? How are the negotiations conducted? What are the successes and failures of negotiations? The answers give insights into the positions and mutual relations of adolescents and adults. Using focus group data with girls and complementing questionnaire material from teenagers in Türkiye, we illuminate some challenges related to the age transition from the adolescents' perspective. The results show that the girls – in accordance with their peers and against the resistance of their parents – try to implement their idea that growing up means to become more equal and independent. From the parents' side, responsibility and maturity – particularly regarding (increasing) household and school obligations – emerged as the most dominant expectations toward the teenagers. Our findings suggest that this strong ‘responsibilization’ demanded by the parents and the girls' (albeit somewhat grudgingly achieved) ability to meet this expectation ensured girls' subordination within the intergenerational relations – a subordination that is thus upheld beyond childhood. We conclude that the particular contradictions the teenagers are confronted with when coming of age are increased by Türkiye's status as a society between the East and the West that cannot be considered wholly collectivist anymore.

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