Purpose: The purpose of this research was to examine the methodological factors that judges perceive as reasons for excluding the expert testimony of forensic accountants in order to map this rationale onto the Daubert standard. Methodology: A case study research design using a qualitative content analysis of 34 federal cases involving methodological violations of the Daubert standard was selected. Open and axial coding was applied to the judicial statements to ascertain the general themes as well as the specific categories that constituted those themes. Findings: Judges primarily excluded testimony based on deficiencies in evidence, methods, and reasoning. Deficiencies in evidence and method were isomorphic with the Daubert standard, whereas deficiencies in reasoning were unique to this analysis. Further, these thematic categories were interconnected in ways not explicitly expressed in the Federal Rules of Evidence. Originality/Value: This study provided a detailed understanding of how judges understood methodological deficiencies when applying the Daubert standard in order to exclude the testimony of forensic accountants. Practical insights on what forensic accountants should focus on when analyzing their own methodological concerns is obtained.

Purpose: Despite significance of boards of directors, very few studies have examined their influences. This paper investigates the effect of board on corporate social responsibility reporting of quoted companies in Nigeria. Methodology: Although, the study is empirical, the research design is correlational in nature. Panel data of 329 observations was extracted from 47 firms over 7 years (2013-2019). The data was tested for descriptive analysis (mean, number of observations, standard deviations, minimum and maximum means, normality, multicollinearity, and heteroskedasticity. Findings: Results reveal that board size, diligence and independence failed to show significant effects. However, board gender diversity, firm size and leverage show significant effect. It also shows that social disclosure index is superior to corporate social responsibility disclosure model. Originality/Value: The paper concludes that female directors, firm size and debt are the key elements of corporate social responsibility reporting of quoted firms in Nigeria. Therefore, shareholders should appoint more women on the board. Management should increase firm size by acquiring additional assets and take advantage of cheap debt opportunities in the capital market.

Purpose: This research aims to present the process of adoption of International Financial Reporting Standards (IFRS) by large enterprises in Kosovo and main challenges faced during the implementation. Methodology: We conducted a quantitative research through a customized questionnaire regarding the challenges presented during the implementation period ,which was addressed to 138 companies which are required by law to report under IFRS of which 100 valid for research, which were completed by the accountants of those companies. Findings: Based on data analysis, we have identified that the main challenges faced during this process are related to the lack of knowledge of accountants and no continues professional development as well as lack of training and it is evident that the process of implementing IFRS is complex. Originality/Value: The findings of the study provide empirical evidence in the application of IFRS from development countires as well as challanges during adaption phase of IFRS.

Purpose: The aim of the study is to analyze domestic and international macro-economic factors affecting the profitability rates of the Turkish banking sector, in the period 2010-2020 as capital movements are quite volatile. Methodology: Thus, it will be investigated whether global factors or domestic economic conditions are more effective on bank vulnerability. ARDL and Error Correction Models were used to analyze the short and long term relationships between variables. Findings: ARDL bounds test findings show that there is a cointegration relationship between bank profitability and selected macro-economic variables in the long run. In this respect, we can say that there is a causal link between all variables considered in the number one functional relationship and ROA. Originality/Value: This study contributed to the Turkish literature by examining the macroeconomic determinants of bank profitability with ARDL method.

Purpose: Energy efficiency projects can save money for companies but are not always accepted with great enthusiasm. High risk may be the reason of hesitancy. Current research designed model that can assesses risk by considering volatile factors that affect value of the project and evaluated energy efficiency investments. Methodology: Model calculated Value at Risk using Monte Carlo simulation. Financial risk of two heavy equipment energy efficiency projects in Georgia was evaluated. Findings: Results indicated that if investment costs are high compared with present value of energy savings (90%) risk may be substantial but its level drops to the low level if investment costs are lower (70%). Significance: Research and elaborated model can help manages to quantify risks and make thorough decisions regarding investment in energy efficiency projects.

Purpose: The purpose of this paper is to determine financial ratios, which affect stock returns of manufacturing industry companies listed in Borsa Istanbul (BIST) 100 during the period of 2008-2019. Methodology: In this study, panel data analysis is applied by using data of manufacturing companies listed in BIST 100 during the period of 2008-2019. Findings: According to the findings of the study, the variables of Earnings Before Interest, Tax, Depreciation and Amortization (EBITDA)/Total Assets, Market Value/Book Value and Market Value/Net Sales have a positive and significant effect on stock returns. Moreover the negative and significant effect of the variables of Gross Profit Margin, Current Ratio, Current Asset Turnover Rate and Total Debt/Equity on stock returns are among the other findings of the study. Significance of the Study: The determining financial ratios affecting stock returns has importance as it helps investment decisions of investors.

Purpose: Globally and historically, internal auditing has been used to enhance the efficiency and effectiveness of organisations. The internal audit process helps to achieve the desired objectives of organisations including local governments by preventing irregularities in operations. Guided by institutional theory and based on primary data as well as employing the interpretive research philosophy, the paper examined the internal audit process of selected local government institutions in the Central Region of Ghana. Methodology: Purposive sampling technique was used to select seven key informants for interview by the use of interview guide. The data were analysed using pattern matching and content analysis based on themes. Findings: The main finding was that the internal auditors hardly performed all tasks involved in the internal audit process due to irregularities in operations. This constrained the achievement of assignment objectives. The recommendation was that the Head of Local Government Service should sanction auditors who flout the process. Originality/Value: This study is meant to raise awareness of stakeholders of local governments on the need to improve internal audit practices for effective and efficient resource utilisation to enhance service delivery to the citizens.

Global warming, climate change, reduction of natural resources, damage to biodiversity all increase poverty and unemployment, amongst other things. Environmental and social problems result from an unconscious lifestyle, excessive production and consumption activities. The starting point of sustainability originates from these environmental problems that have been increasing. Sustainable development means meeting the needs of today without endangering future generations and harming natural resources and attaches importance to environmental and social development as well as economic development. For businesses to survive, they need to consider all dimensions of sustainability. Banking is one sector that has come to the forefront in recent years regarding sustainable management. Although the banking sector does not directly affect the environment, it does have indirect effects. This study aims to examine the extent to which the six banks that signed the Responsible Banking Principles from Turkey pay attention to the dimensions of sustainability in their risk management activities announced on their websites. Although there are studies on sustainable banking or risk management in the literature, there is conceptual confusion when the analysis methods are examined. In this study, the author tries to clarify this issue. Results show that the six banks that signed the Responsible Banking Principles paid attention to the sustainability of the environmental and social aspects in their risk management activities.

The function of money plays an essential and indisputable role in developing trade. Typically, banknotes and coins are usually introduced by central authorities. However, Bitcoin, which emerged after the 2008 crisis, was considered the original cryptocurrency and contributed to money in an unprecedented dimension as it is the first decentralized peer-to-peer payment network. Cryptocurrencies are in constant interaction and have a casualty relationship, among other variables, with Brent Oil. This study attempts to investigate the relationship between Bitcoin, Ethereum and Brent Oil price movements using 210 daily data extractions between 10.12.2019 and 01.10.2020, featuring the period of the start and spread of the COVID-19 pandemic. In this study, the casualty relationship among Brent Oil, Bitcoin and Ethereum was examined with the Granger Causality test. As a result of the study, a bidirectional casualty relationship was determined between Brent Oil and Ethereum. However, a one-way causality relationship was also found between Brent Oil and Bitcoin. On the other hand, there is no causality relationship between Ethereum and Bitcoin.

The Covid-19 pandemic and the accompanying uncertainties deeply affected the activities and financial structures of businesses and caused negative effects on their financial statements in many respects. Sports clubs are at the top of the list of businesses that suffer the most from the negativities of the pandemic process and experience a lot of loss in their financial and operational activities. Considering the developments both in Europe and in the World, the temporary postponement of sports matches, the start of competitions without spectators, the restructuring of club debts have seriously affected sports clubs, which are currently experiencing economic difficulties, deteriorate their liquidity, cash flows and increase uncertainty by making debt payments difficult. In addition, as the impact of risks on future performance increases, risk management practices have gained importance. In this context, information on the current ratio, cash ratio, financial leverage ratio, financing ratio, debt / equity ratio, and financial risk ratio obtained from the financial statement data for the period of 2019 and 2020 were used to evaluate the financial risk levels of 12 sports clubs. The deterioration in the financial structures of the sports clubs most affected by the pandemic process was examined and the risks encountered were discussed. In addition, the comparative financial analysis results were evaluated by analysing the effect of the financial structure and financial reporting of the clubs.

Global risk factors have great impacts on the economies and financial markets. It is observed that the stock markets of countries are affected by globalization especially in times of global crisis. To this end, CDS, VIX and Credit Ratings have started to be examined recently in order to decrease global risk factors. CDS, VIX, and Credit Ratings were determined as global risk indicators and these variables were used as independent variables to detect the effect on BRICS-T (Brazil, Russia, India, China, South Africa and Turkey) stock market returns. Daily data sets of these variables from 2008 to 2020 were gathered for each country. After preliminary analysis, ARDL model was determined as the best-fitting model for each data set. According to ARDL Bound test approach, except for China, a long-term relationship between variables for the all-remaining (Brazil, Russia, India, South Africa, and Turkey) countries was detected. It means that global risk indicators affect the returns of stock markets in emerging markets.

Managing customer relations is one of the main contemporary challenges facing banks, especially in terms of new social changes and major changes in human behaviour, generated by the COVID-19 crisis. The currently drifting economic climate affects all of the existing and potential customers and consumer behaviour, being much more demanding on the products and services purchased, their particularities, the conditions proposed by banks, prices and the bank-customer relationship.

The new segmentation generated by the pandemic puts additional pressure on banks, which have a difficult task: to better understand these new behaviours and to meet consumer requirements with relevant products and convenient services. Whatever the options, banks must be receptive to the current needs of consumers of financial products and services and to the behaviour they must adopt in order to remain relevant on the market.

The general objective of this study is to provide a practical perspective on the impact of the pandemic crisis on consumer behaviour of banking products and services.

Waste management and promotion of source separation by the public requires identification of the determinants of waste separation behavior, raising awareness, and reinforcing such behaviors. The present study aimed to determine the status of source separation behavior and identify the barriers, benefits, and factors affecting this behavior in Iran. This is a descriptive-analytic cross-sectional study conducted on 300 women selected through stratified sampling. The questionnaire applied included three sections. The validity and reliability of the self-made questionnaire were confirmed. In this study, descriptive statistics including the percentage, frequency, mean and standard deviation were used to describe the data, while chi-square and Fisher exact tests were applied to analyze the data. Logistic regression test was also used to determine the predictors of waste separation behavior. Only 17.7% of the respondents separated the wastes regularly. The age, level of education, benefits (OR = 6.746; 95% CI = 2.534–17.959), structural barriers (OR = 12.734; 95% CI = 3.516–46.119), motivation (OR = 9.613; 95% C I= 3.356–27.536), awareness (OR = 3.917; 95% CI = 3.351–11.356), and social norms (OR = 2.905; 95% CI = 1.030–8.191) were the determinants of source separation behavior. Considering the low participation rate in waste separation, efforts required to enhance such behavior need proper policy-making, training programs, and infrastructure to encourage the individuals to participate actively in waste separation. Educational interventions and campaigns are recommended to be designed to raise awareness and empower people.

Purpose: According to the global pandemic conditions, tourism and therefore, travel insurance market face new challenges. This study is aimed to determine appropriate approaches that will contribute to the tourism development during and post-pandemic period.

Design/Methodology/Approach: Tourism insurance is one of the most important elements of travel planning, that protects tourists from certain financial risks and wastage that can occur during traveling. Expenditure can be minor, such as a delayed luggage, or significant - a medical emergency overseas. Within pandemic conditions, emergency medical care, which will cover Covid -19 has become inevitability part of insurance packages being offered. The design of the article includes secondary data review, theoretical explanations and empirical evidence (survey) regarding insurance updates in the travel sector, development of proposals for the future tourism development in Georgia without significant excess or outcomes from the pandemic conditions.

Findings: Ideas and examples are proposed to enhance knowledge in adapting insurance in accordance with the requirements of this modern situation, with an aim to continue developing tourism in the future.

Practical Implications: Several approaches have been identified in terms of enhancing the quality of tourism services, which is most important in relation to this pandemic period.

Originality/Value: This is a first attempt at describing and identifying issues related to the Georgian tourism sector in terms of travel insurance adaptation to the Covid-19 conditions. It is a valuable piece of information for tourism product makers to adopt the article’s proposals for the improvement of future tourism development.

Through globalization, the increased integration in financial markets has made the relationship between exchange rate and stocks important. The study aims to model the exchange rate volatility using daily data for the period 04.01.2010-15.10.2020 and investigate the causality relationship between sector returns and exchange rate return volatility. In order to model the volatility of the exchange rate return series, the GARCH model was used to reveal the possible asymmetry feature in the series. As a result of the model applications, GARCH (2,2) was determined as the most suitable model to measure volatility modelling. Then, the Granger causality test was used to see whether there is a relationship between BIST sector return indices and exchange rate return volatility. As a result of the study, one notes that there is a uni-directional causality from the exchange rate return volatility series to the service, technology, and industrial sector indices. There is a bi-directional causality relationship between the financial sector index and the exchange rate return volatility series. It is noteworthy that the causality relationship between the BIST100 index and the exchange rate is towards the volatility of the exchange rate return series from the BIST 100 index, unlike the sector indices. According to this result, it is seen that the changes in the dollar exchange rate affect the decisions of the investors who will invest in the relevant index. The results show that in the case of Turkey, mostly traditional theories are valid.

In this study, the impact on inclusive development of information and communication technologies in Turkey's economy is analyzed. Information and communication technologies are represented by mobile phone penetration measured by mobile cellular subscriptions, and inclusive development is measured by the human development index (IHDI) adapted to inequality. The annual data used in this study covers the period 1990-2019. After examining the stationarity of the series of variables, the cointegration between variables was investigated using the ARDL approach. As a result of the ARDL test, a cointegration between inclusive development and information and communication technologies has been determined. Toda-Yamamoto causality test was conducted to find the direction of the relationship between variables. The findings obtained from the analysis of causality determined that it has an impact on inclusive development of information and communication technologies in Turkey.

The United Nations Sustainable Development Goals are grouped under three main titles; economic development, environmental sustainability, and improvement of social well-being. Environmental sustainability is one of the most important components of sustainable development goals because it is obvious that without a sustainable environment, economic and social development goals will be abandoned. While the unplanned use of the environment and natural resources threatens environmental sustainability, it can be said that one of the most important actors in this process is sports. Mass production and consumption, facility-establishment, and increase in organizations in sports accelerate environmental and natural destruction. The sustainability of sports is directly proportional to environmental sustainability. Therefore, reduction of the sports-induced negative environmental impacts will make great contributions to environmental sustainability. In this way, it will be possible to transfer both the natural environment and sports to future generations. This study was limited to environmental sustainability, which is one of the three main titles set for sustainable development goals and the effects of sports on environmental sustainability were evaluated in the light of available literature. Again, regarding the existing literature, suggestions were developed to reduce the negative environmental impacts of sports.

Entrepreneurs are the leading creators of employment, facilitating the economic-social regeneration of countries. The crisis that occurred in recent years, together with the negative impacts generated by COVID 19, has given rise to an unprecedented scenario, which leads to the need to deepen the study of the determinants of entrepreneurship in youth. This work aims to carry out a bibliographic review on the primary motivators for entrepreneurship in young people in Spain and Turkey and the challenges to overcome under the current scenario. The results show that although there is a positive attitude towards entrepreneurship among young people, they focus on working independently, being an alternative to unemployment or increasing income sources. Due to the devastating global economic-financial crisis that the pandemic has generated, their actions have had to either stop, be limited, or not be able to start. However, those who have done so have found a good option in the digital environment.

This paper aims to explore the bank-specific and macroeconomic determinants of the banks' profitability by dividing the Turkish deposit banks into large-scale and small-scale entities. For this purpose, panel data analysis was applied using fixed effects model, based on quarterly data for the period from March 2009 to September 2020 for 24 deposit banks. Return on assets and return on equity are used as a measure of the banks’ profitability. According to the results, the determinants of profitability differ between large-scale banks and small-scale banks. With respect to the bank-specific determinants, the findings show that the equity/assets, deposits/assets and liquidity ratio have significant impact on the profitability of large-scale banks, whereas they have no relationship with the profitability of small-scale banks. The profitability of large-scale banks is negatively affected by their asset quality ratios. On the other hand, while the ratio of loans to total assets has no impact on the profitability of small-scale banks, the non-performing loan ratio has a positive impact. While the asset size and income-expense ratios have positive and significant impacts on the profitability of small-scale banks, they exhibit no relationship with the profitability of large-scale banks. With regard to macroeconomic indicators, small-scale banks’ profitability is negatively affected by economic growth, whilst large-scale banks are not. This study is aimed to contribute to the literature by analysing the determinants of Turkish deposit banks’ profitability under the classification of large-scale and small-scale banks.

Purpose: This paper conducts a general bibliometric analysis review of agency theory in accounting (financial and management). The bibliometric analysis offers historical information on-trend and performance research. Methodology: The study investigated the related literature in the agency theory and accounting (financial and management) from 1999-2019, obtained from the Scopus database. The literature-based documents are on the study of the scientific output and distribution of subject categories and journals. Keywords of the authors also have focused on determining the study hotspots. Findings: The findings of this study show that annual production has increased over the period under investigation. The Critical Perspective on Account is the leading prolific journal and Accounting, Auditing and Accountability is a most influential journal. The result also shows that many top institutions are from the United Kingdom. Simultaneously, the United States of America leads the highest production and cited documents of related scientific articles. Originality /Value: This study contributes on the awareness of using bibliometric analysis study to explore development in the scientific field, that is, the use of keywords to extract information for research growth in terms of the number of production and citations.

Purpose: This research aims to present the essential differences during preparation of financial statements according to commercial accounting rules and tax accounting rules; the ability of authorized people to differentiate two categories of reporting, and other findings regarding their orientation of preparation FS under IAS and then use them for the preparation FS under tax rules or inversely. Design/methodology/approach: we have realized questionnaire research which was addressed to certified accountants and others under this qualification to gather the information that will serve our research questions. This paper applied descriptive statistics and analytical-inferential statistics in terms of the application research method. Findings: The findings of this research show that there is a satisfactory level of accountant’s knowledge about the differences between commercial accounting and tax accounting rules. According to the obtained empirical results, we concluded that more than 50% of the respondents prefer to prepare the FS initially according to KCFR requirements followed by adjustments under tax requirements. Originality/value: Few known studies of this type, increase the contribution of this research in terms of drafting regulations related to the preparation of FS according to IAS and preparation of FS according to TAK rules to create a more approximate system of both forms of reporting.

Purpose: The aim of this study is to examine the effect of audit quality on financial reporting quality of deposit money banks listed on the Nigerian stock exhange Methodology: Data were extracted from audited annual reports of all the 11 deposit money banks listed on the Nigerian stock exchange for ten years, 2009-2018. The study used panel multiple regression and employed Hausman's test to choose between Random and fixed- effect model. Random effect model was chosen and interepreted. Findings: We found out that audit firm size, audit tenure, and audit fees affect Financial reporting quality(FRQ), but only the effect of audit fees was statistically significant. Originality/Value: Unlike many previous studies, this study employed the relevance of financial reports based on the time lag between the accounting year-end and the date the report was signed by the external auditor to measure financial reporting quality (FRQ).

Purpose: We herein examine the private public partrnership (PPPs) in Malta by (i) ascertaining the nature and assessing their definability, (ii) identifying and analysing the main alternative ways of formulating PPPs and finding the optimal ways of doing so, as well as (iii) assessing PPP monitoring and analysing any factors which may render such monitoring more effective. Methodology: The study follows a qualitative mixed-methods design. It draws data from semi-structured interviews conducted with fourteen experts within the Maltese PPP scenario. These consisted of representatives from consultancy firms and from Government entities and private sector firms involved in PPPs. Findings: The findings indicate that, if a formal statutory PPP definition were to be adopted, this would likely face substantial resistance. Moreover, specific case studies and detailed risk assessments are sine qua nons for optimal PPP formulations. Furthermore, at the PPP contract drafting stage, dilemmas too often arise regarding the inclusion of the appropriate level of detail about the different aspects of such contracts if one is not to render them too complex. In SPs procurement, respondents preferred the inclusion of a pre-qualification stage. Furthermore, while it is generally agreed that further skills and resources are required for effective Government monitoring, differences of opinion emerged as to how and when such monitoring is to be performed. Originality/Value: This study is meant to raise public sector awareness on the need to improve Maltese PPP practices with respect to their definability, formulation and monitoring. It is hoped that the forwarded recommendations support the competent authorities in addressing the identified existing deficiencies, thus enabling them to enhance PPPs and render them improved vehicles for public sector development.

Purpose: This study was conducted to determine the effect of expected return, self-efficacy, and perceived risk on investment intention. Methodology: The data used in this study are primary data and using slovin formulas to involve 121 respondents with a master degree in accounting Udayana University because they had learned to extend accounting theory, financial statement analysis and capital market. Data analysis used multiple linear regression using Statistical Package for Social Science (SPSS). Findings: The results show that expected return increases one's interest in investing in the capital market, self-efficacy also increases one's interest in investing in the capital market, while perceived risk reduces one's interest in investing in the capital market. Practical Implication: This article offers advantage that the expected return and owned self-efficacy when investing in the capital market are the reasons someone wants to invest. Meanwhile, the perceived risk hinders one's intention to invest in stocks in the capital market. Significance of the study: This study has a contribution to investment behaviour accounting research, which has a relationship with a person's intention to invest in the capital market, particularly expected return, self-efficacy, and perceived risk.

Purpose of the study: This paper intended to analyze the sectoral index which can possibly be affected by oil price shocks in Turkey. Research method: The study used Hilbert-Huang transform (HHT) to quantify oil price shock intensities based on daily West Texas Intermediate spot prices obtained from energy information administration website for the year 2000 to 2019 and target shocks were selected for event study. Later event study methodology was used to assess the impact of oil price shocks on sectoral indexes of six sectors in Istanbul stock exchange of Turkey based on data collected from investing.com website. Findings: Empirical results show that oil price shocks negatively affect real estate sector (XGMYO), financials (XUMAL) and transportation (XULAS), but positively affects industrials (XUSIN) and food and beverage (XGIDA) sectors. Originality/Value: The study contributes to theoretical and empirical literature. It also demonstrated that it is reasonable to combine HHT and event study to evaluate sectoral effects of oil price shocks on Turkey.