https://www.um.edu.mt/library/oar/handle/123456789/33494 Mon, 20 Apr 2026 04:56:13 GMT 2026-04-20T04:56:13Z https://www.um.edu.mt/library/oar/handle/123456789/29254 Title: Reporting key audit matters within the independent audit’s report and a study on the companies listed in Istanbul stock exchange Authors: Gokgoz, Ahmet Abstract: It is necessary to clarify “the key audit matters within the auditor’s report” due to the publishing of International Standard on Auditing (ISA) 701: Reporting Key Audit Matters within the Independent Auditor’s Report, in 2017. The mentioned key audit matters are the most important ones for the auditing of current term’s financial tables according to the auditor’s professional reasoning. The aim of the study is explaining the basis relating the detecting of key audit matters and their presentation in the framework of ISA 701; to perform a content analysis about which key audit matters are detected within the independent auditor’s reports for 2017 financial term belonged to the companies listed in Istanbul Stock Exchange. Hence; audit reports of 140 companies are analyzed through the aim of the study also quantitative and qualitative methods are employed about the key audit matters. The most common matters detected within the mentioned reports herein are as the following: Sales, Accounts Receivables, Inventories, Tangible Assets and Investment Properties. Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/29254 2018-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/29253 Title: Cost analysis of artificial intelligence assessment techniques of social protection expenditures by vortex optimization algorithm Authors: Altinay, Aysenur Tarakcioglu Abstract: Today, it has been arguing about the limits of welfare models in which ongoing discussions are on the fight against poverty and deprivation play an important role. What should be the role of government? May the implementations of welfare models face with crisis? Is it possible to set socioeconomic limits to the level of redistribution which is being set by welfare state implementations and financing practices? What should be the role of government about social protection implementations which are being applied for the disadvantaged groups who forced to fight poverty and deprivation. All these questions require an comprehensive analytical study on social protection implementations. The role of social protection expenditures which can be a criteria to test the meaning of ''social'' concept in social state on social solidarity, its level in public social protection spendings and predictability of beneficiariers' social protection costs to social state are very important issues to provide sustainability.The aim of the study is to interpret the optimization and measurement of the efficiency of the effectiveness of social protection expenditures with the vortex optimization algorithm from artificial intelligence evaluation techniques which is a different and contemporary technique. The results of the study on social protection expenditure in Turkey has concluded that the optimization. Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/29253 2018-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/29250 Title: Integrated reporting and applicability in public institutions : the case of Turkey Authors: Yuksel, Filiz Abstract: Integrated Reporting is defined as the process of transferring the value created as a result of business activities carried out on the basis of integrated thinking to the information users through an integrated report. As described in the International Integrated Reporting Framework, integrated reporting can be prepared by private sector entities as well as by public institutions. In the literature, the benefits that the adoption of the integrated reporting process will provide to public institutions are revealed. This study is intended to determine the feasibility of integrated reporting in public institutions in Turkey. In accordance with this purpose, in this study, integrated reporting, the benefits of integrated reporting, integrated reporting is explained with the help of theoretical studies and examples in public institutions, integrated reporting applicability in public institutions in Turkey have been studied by comparing the International Integrated Reporting Framework guiding principles and content item with current regulations. As a result of our research, it can be said that integrated reporting can be implemented in public institutions in our contry by making certain regulations in "Regulation on Activity Reports to be Prepared for Public Administrations". Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/29250 2018-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/29249 Title: Crypto currencies and accounting of bitcoin in Turkey Authors: Dizkirici, Ahmet Selcuk; Gokgoz, Ahmet Abstract: Transaction volume of crypto currencies, which is generally known by Bitcoin, has reached a significant size worldwide, today. Though they are not recognized by law in common, yet; the crypto currencies attract firms due to their higher revenue rates, transferable skills and lower transaction costs. Today the firms can pay and collect their receivables by the crypto currencies also they invest in crypto currencies to benefit from exchange rates. The aim of the study is evaluating the accounting of Bitcoin in Turkey by presenting the process and features of crypto currencies, especially Bitcoin. Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/29249 2018-01-01T00:00:00Z