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The purpose of this paper is to examine the coupled heat and mass transport of different shaped porous moist objects in a rectangular channel under the effects of convective drying. Numerical simulations were performed under turbulent conditions for cylindrical, triangular and rectangular shaped different food products in a two-dimensional channel.

Finite element method was used for the unsteady problem and, effects of drying air velocity (AV) and temperature on transport mechanism were evaluated. Three different food materials were used for the circular shaped object and drying performance of the products under different conditions was compared.

Results showed that, changing the air temperature has an important effect on drying for all shaped objects and all materials. The same effect was seen for the AV as, increasing the velocity had positive effects on drying. Two identical objects were placed in the channel one behind the other, and this configuration showed that location of the object in the channel is also important for drying. The moisture content in the object at the front is lower than in the object behind at the end of drying.

This paper can provide technical support to optimize drying performance in the industry with comprehensive data for the process.

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.