This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility.

Autorentext
Kymet Tunca Çalyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on "Accounting and Corporate Social Responsibility" with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin.

Inhalt

1. Introduction.- 2. Investigation of the Effects of Environment on Financial Reporting.- 3. An Empirical Investigation of the Determinants of Market Efficiency in Borsa Istanbul.- 4. Impact of non-financial disclosure scores on the cost of equity capital: Evidence from European data in the light of the subprime crisis.- 5. Profile Of The Entrepreneur Of Triunfo-Pe Counters.- 6. Value Relevance of Intangibles: A literature Review.- Risk Management In The Insurance Company.- 8. Evaluating The Effectiveness of The Coordination Between Internal Control And Internal Audit: A Survey-Based Analysis On Turkish Banking Sector.- 9. Indian Banking Scenario and SBI Mega-Merger.- 10. Definition and Classification of Financial Statement Fraud.- 11. The Impact of Islamic Finance on Sustainability Reporting: The Mediator Role of Green Accounting.- 12. Sustainability Accounting in Turkey.- 13. The Effects Of Digital Transformation Process on Accounting Profession and Accounting Education.- 14. Internal Control Awareness in Listed Companies in Turkey.- 15. New Paradigm in Auditing: Continuous Auditing.- 16. Enhancing risk management procedures in audit firms: Acceptance & Continuance.