Status Quo Of International Financial Reporting Standards And International Standards On Auditing: A Research On The Accounting Professionals In Konya

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dc.contributor.authorParlakkaya, Raif
dc.contributor.authorAkmese, Halil
dc.contributor.authorAkmese, Kadriye Alev
dc.date.accessioned2024-02-23T14:16:31Z
dc.date.available2024-02-23T14:16:31Z
dc.date.issued2014
dc.departmentNEÜen_US
dc.descriptionInternational Conference on Emerging Markets Queries in Finance and Business -- OCT 24-27, 2013 -- Tirgu Mures, ROMANIAen_US
dc.description.abstractUpon the harmonization and convergence efforts and achievements relating to accounting standards, national and international structures all around the world precipitated their efforts regarding to the consensus on International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISAs). Turkish government amended new codes for Turkish trade in 2012 as part of the reforms for an ultimate and comprehensive economic system and these codes brought some enforcements relating to the adoption and use of international standards. Inescapable interaction between trade codes and accounting and auditing standards led to comprehensive changes and ambiguities both for standard setting bodies and concerned parties. Major aim of this study is to probe the current situation with respect to IFRS and ISAs. The study will be carried on accounting professionals from different organizations with different levels of education and experience in order to reflect the awareness and perception of IFRS and ISAs. A questionnaire is designed and will be addressed to the sample accountants for the sake of determining awareness level and gathered data will be analyzed by means of SPSS software. According to the findings of research, possible solutions will be recommended. (C) 2014 The Authors. Published by Elsevier B.V.en_US
dc.description.sponsorshipPetru Maior Univ Tirgu Muresen_US
dc.identifier.doi10.1016/S2212-5671(14)00638-8
dc.identifier.endpage1670en_US
dc.identifier.issn2212-5671
dc.identifier.startpage1663en_US
dc.identifier.urihttps://doi.org/10.1016/S2212-5671(14)00638-8
dc.identifier.urihttps://hdl.handle.net/20.500.12452/12696
dc.identifier.volume15en_US
dc.identifier.wosWOS:000357094000215en_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isoenen_US
dc.publisherElsevier Science Bven_US
dc.relation.ispartofEmerging Markets Queries In Finance And Business (Emq 2013)en_US
dc.relation.publicationcategoryKonferans Öğesi - Uluslararası - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectAccountingen_US
dc.subjectIfrsen_US
dc.subjectIsasen_US
dc.subjectInternational Financial Repoting Standardsen_US
dc.subjectInternational Standards On Auditingen_US
dc.titleStatus Quo Of International Financial Reporting Standards And International Standards On Auditing: A Research On The Accounting Professionals In Konyaen_US
dc.typeConference Objecten_US

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