Auditing Ecosystem and Strategic Accounting in the Digital Era

Chapter 1. The Role of Jurisdictional Power of SAIs in Increasing the Effects of Public Auditing and the Ethics of Fiscal Jurisdiction.- Chapter 2. The Role of Local Governments in Accounting Climate Change and Carbon Management: Recent Developments in Turkey.- Chapter 3. Contemporary Developments on Sustainability Accounting and Reporting: An Overview Perspective.- Chapter 4. Investigation of the Duty of Public Internal Auditors with AHP Method in Turkey.- Chapter 5. The Impact of IFRS Adoption on Information Asymmetry: Evidence From Takeovers.- Chapter 6. Relationship between Fraud Auditing and Forensic Accounting.- Chapter 7. Assurance Expectations Extending from the Check Lists to the Strategy and Internal Control Performance.- Chapter 8. Materiality in independent audit and sustainability reports assurance.- Chapter 9. Analyzing corporate governance disclosures in type II agency problems in Indonesia.- Chapter 10. Effect of Gender on the Board of Directors and Independent Audit Team on Corporate Earnings Management Behavior of Banking Sector.- Chapter 11. Vetting Client Datasets Using an Audit Decision Support System: An Enhancement in Creating Audit-Evidence.- Chapter 12. An Evaluation of Voluntary Disclosure Level of Listed Banks in Borsa Istanbul during the period from 2013 to 2017.- Chapter 13. The Importance of Branding for Organizations: Decision Mechanism on Willingness to Pay a Price Premium for Branded Audit Services in Emerging Markets.- Chapter 14. Common Audit Deficiencies under the Audit Quality Microscope.- Chapter 15. Cryptocurrency and Corruption: Auditing with Blockchain.- Chapter 16. Reflections of developments in information technologies to internal audit: Blockchain technology and continuous auditing.- Chapter 17. Artificial Intelligence in Computer-Aided Auditing Techniques and Technologies (CAATTs) and an Application Proposal for Auditors.- Chapter 18. Cost Controlling System "Just-in-time (JIT)" amidst the Covid-19 Pandemic: An

Dr. Tamer Aksoy is a professor of accounting and finance at school of Business, Ibn Haldun University. He obtained his BA in Economics at Ankara University, Faculty of Political Sciences. He received his MA in Economics at Hacettepe University and PhD in international banking at Gazi University. He has a wide experience in research and teaching at undergraduate and postgraduate levels. Strategic auditing, internal control, financial accounting, financial management, corporate risk management, international banking, digitalization, professional ethics,  artificial intelligence, blockchain ecosystem, sustainability and corporate governance are the main pillars of his interdisciplinary research. He authored 7 books and many articles. Dr. Aksoy has various editorial roles in international journals. In addition to his academic career, he has also a long and extensive work experience spaning over 33 years. He worked for Citicorp Investment Bank, Zurich, Switzerland for a short time. He served as an internal auditor, inspector (for 10 years) and as the Chief Audit Executive (CAE) of Group's internal audit function (for 23 years) for OYAK which is the second largest leading conglomerate group with 90 subsidiaries in different sectors in Turkey and all over the world. Furthermore, he worked for OYAK Maritime and Port Management Inc. of the Group as Advisor to CEO. Besides, He also acted as a member of board of directors of various leading commercial companies in different sectors such as Adana Cement, Bolu Cement, Goodyear Tyres-Turkey, Omsan Logistics, Oysa Cement, and Oyak Bank. Furthermore, including the Global Institute of Internal Auditors (IIA) in USA, he undertook many duties on voluntary-basis for local/international professional foundations as committee member, head of committee, member of BODs/advisory boards. Moreover, he has also international professional licenses of CPA, CFE, Independent Auditor (BD),