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In electrical discharge machining (EDM) process, the production of separate electrodes for rough, semi‐rough and finish machining of dies and moulds having complex surfaces, results in high cost and long lead‐time in manufacturing. The purpose of this paper is to describe the machining performance of electrodes formed by using copper wire bunches (WBs) positioned to conform the surface to be machined was experimentally and theoretically analyzed. In the study, the variations in the machining rate, electrode wear rate, relative wear and workpiece surface roughness were examined for various discharge current and pulse‐time settings.

Copper WBs positioned to conform the surface to be machined in electric discharge machining. The variations in the machining rate, electrode wear rate, relative wear and workpiece surface roughness were examined experimentally for various discharge current and pulse‐time settings. The WB electrodes (WBEs) are proven to be satisfactory as electrodes for roughing operations in electric discharge machining.

The increase in number of wires and pulse energy result in decrease of relative wear for each wire in the electrode. The increase in number of wires in electrodes causes increase in machining area and in machining time in WBE method. With the increase of discharge current and pulse time, the electrode wear rate and material removal values increase and machining time decreases. By using the mathematical models obtained from the result of the experiments, the electrode wear rate, material removal rate, relative wear and the set length of wires for the desired cavity profile can be calculated. The labor cost of electrode manufacturing in the WBE method is lower compared to conventional solid electrodes. The use of WBE method for rough machining decreases machining cost and time. The use of WBE method decreases both the number of the electrodes required and the delay in starting machining due to the preparation of electrode in EDM.

This paper introduces the benefits of using WBE in electric discharge machining; wear and material removal characteristics of WBEs are introduced; the surface roughness characteristics of surfaces produced by WBEs are examined experimentally; and the effect of number of wires used in WBEs given (experimental findings).

Accounting and audit scandals, economic disputes, and the use of non-fraudulent financial statements during early 2000s have led to the emergence of the profession “Forensic Accounting” in many countries and its day-by-day increasing importance. At the present time, it is seen that since the acceptance of the fact that this profession is a quite important need, the education of forensic accounting is provided in undergraduate and graduate programs in the USA and Europe as a separate field of study. By this way, the aim of our study is to determine the perceptions and awareness, of the members of the profession and the accounting department students who have the potential to make this profession in the future, about the importance of the forensic accounting education and practices. In our research, we conducted a survey study with the members of the profession and the students of accounting department on the topic of forensic accounting education. The results show that the demand and interest in the forensic accounting profession will increase in the future. At this point, accountants and students emphasize that it would be very important for educational institutions to support students about professional career opportunities for forensic accounting. The results also show that there are some important differences of opinion among students and accountants about the current scope of forensic accounting.

The involvement of stakeholders such as employers, alumni, and students has always been considered a key element in improving the higher education (HE) system. While considering stakeholders as key players in serving the market and in improving HE instruction, a two-sided collaborative involvement should aim at satisfying the mutual interests and overcoming existing barriers. Quality assurance systems have always supported crossing these barriers to link with the external stakeholders. However, many of the external quality assurance agencies (EQA) in the Middle East and North Africa (MENA) region specify a group of external holders, limiting the various types of key stakeholders needed to enhance the academic programs. On the other hand, there are encountered risks in involving stakeholders if left with no objective guidance, especially that quality agencies are formidably urging the universities to consider the external stakeholders’ inputs to satisfy the quality assurance standards. The main objective of this chapter is to investigate the types of stakeholders’ and their levels of involvement within the local higher education institutions (HEIs). The chapter aims to provide an insight to invest in this involvement and utilize it to further improve the programs and their graduate attributes and suggests actions that would proficiently and truly enhance the involvement of external stakeholders. The outcomes of this chapter are expected to guide the EQAs and the HEIs to develop new practices in involving stakeholders, such as curriculum input, collegiate internships, aligning graduate attributes to market needs, financial support through endowments, professional development, and partnerships in service-level agreements.

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.