Pub Date : 2021-07-27DOI: 10.18070/erciyesiibd.928175
Büşra Aygün, Fulya Memişoğlu
{"title":"MÜLTECİLERE YÖNELİK YEREL ENTEGRASYON POLİTİKALARINDA ÇOK DÜZEYLİ YÖNETİŞİM UYGULAMALARI","authors":"Büşra Aygün, Fulya Memişoğlu","doi":"10.18070/erciyesiibd.928175","DOIUrl":"https://doi.org/10.18070/erciyesiibd.928175","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47574969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-08DOI: 10.18070/erciyesiibd.883040
Neriman POLAT ÇELTİKCİ, M. Atay
In this study, independent auditors' perceptions towards audit quality are investigated with the Key Audit Matters (KAM) standard practice. For this reason, surveys were conducted to independent auditors who work actively in independent audit firms. Two scales developed by researcher were used in the applied surveys. The statements in the scales were prepared based on national and international literature. These scales are "KAM Perception Scale" and "Quality (Quality Assurance System-QAS) Perception Scale". First, factor analysis applied to the survey results in order to determine the extent of KAM and audit quality. Then, the data obtained were applied reliability analysis, correlation and regression analysis. The data were analyzed in the R program. In the research findings, it has been revealed that effective handling of KAM practices in risk assessment and especially in the risk response process, positively affects the audit quality within the scope of quality control activities.
{"title":"KİLİT DENETİM KONULARI (KDK) STANDARDI UYGULAMASI İLE BAĞIMSIZ DENETİM KALİTE İLİŞKİSİ ÜZERİNE BİR ARAŞTIRMA","authors":"Neriman POLAT ÇELTİKCİ, M. Atay","doi":"10.18070/erciyesiibd.883040","DOIUrl":"https://doi.org/10.18070/erciyesiibd.883040","url":null,"abstract":"In this study, independent auditors' perceptions towards audit quality are investigated with the Key Audit Matters (KAM) standard practice. For this reason, surveys were conducted to independent auditors who work actively in independent audit firms. Two scales developed by researcher were used in the applied surveys. The statements in the scales were prepared based on national and international literature. These scales are \"KAM Perception Scale\" and \"Quality (Quality Assurance System-QAS) Perception Scale\". First, factor analysis applied to the survey results in order to determine the extent of KAM and audit quality. Then, the data obtained were applied reliability analysis, correlation and regression analysis. The data were analyzed in the R program. In the research findings, it has been revealed that effective handling of KAM practices in risk assessment and especially in the risk response process, positively affects the audit quality within the scope of quality control activities.","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49457550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-06DOI: 10.18070/erciyesiibd.951065
Doç. Dr. Oktay Kizilkaya, Oktay Kizilkaya
{"title":"TÜRKİYE’DE POLİTİK İSTİKRARIN DOĞRUDAN YABANCI YATIRIMLARA ETKİSİ FOURİER ADL EŞBÜTÜNLEŞME TESTİNDEN KANITLAR","authors":"Doç. Dr. Oktay Kizilkaya, Oktay Kizilkaya","doi":"10.18070/erciyesiibd.951065","DOIUrl":"https://doi.org/10.18070/erciyesiibd.951065","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67669375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-05DOI: 10.18070/erciyesiibd.903592
Eda DİŞLİ BAYRKATAR, Hasan Ayyıldız
{"title":"İNOVASYON STRATEJİLERİNİN KURUMSAL SÜRDÜRÜLEBİLİRLİK PERFORMANSINA ETKİSİ","authors":"Eda DİŞLİ BAYRKATAR, Hasan Ayyıldız","doi":"10.18070/erciyesiibd.903592","DOIUrl":"https://doi.org/10.18070/erciyesiibd.903592","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67668836","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-01DOI: 10.18070/erciyesiibd.935381
Berkan Güngör
{"title":"Sultan II. Abdülhamid’in Yönetim Anlayışı ve Osmanlı Bürokratik Yapısındaki Yeri","authors":"Berkan Güngör","doi":"10.18070/erciyesiibd.935381","DOIUrl":"https://doi.org/10.18070/erciyesiibd.935381","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67669096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-29DOI: 10.18070/erciyesiibd.930315
Vildan Ateş, İsmail Köker
{"title":"BELEDİYE ÇALIŞANLARININ SOSYAL MEDYA KULLANIMINA İLİŞKİN TUTUMLARININ BELİRLENMESİ: ANKARA İLİ ÖRNEĞİ","authors":"Vildan Ateş, İsmail Köker","doi":"10.18070/erciyesiibd.930315","DOIUrl":"https://doi.org/10.18070/erciyesiibd.930315","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67668962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-28DOI: 10.18070/erciyesiibd.853930
Ö. Ömür
{"title":"TÜRKİYE’DE İHRACAT GELİRLERİ İLE ÇEŞİTLİ SEKTÖRLERE YAPILAN KAMU YATIRIM HARCAMALARI İLİŞKİSİ","authors":"Ö. Ömür","doi":"10.18070/erciyesiibd.853930","DOIUrl":"https://doi.org/10.18070/erciyesiibd.853930","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67668246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-21DOI: 10.18070/erciyesiibd.758594
Berkan Karagöz
{"title":"Demiryolu Hizmetlerinin Özelleştirilmesine Dair Teorik Bir İnceleme","authors":"Berkan Karagöz","doi":"10.18070/erciyesiibd.758594","DOIUrl":"https://doi.org/10.18070/erciyesiibd.758594","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49118790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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