The Possible Effects of Organization’s Corporate Accountability Sense on Continuous Auditing: The Case of ISE 100

2014 ◽  
Vol 3 (2) ◽  
pp. 287
Author(s):  
Ganite Kurt ◽  
Beyhan Marsap ◽  
Tugba Ucma Uysal
Keyword(s):  
Stock Exchange ◽  
Corporate Management ◽  
Corporate Accountability ◽  
Continuous Auditing ◽  
Istanbul Stock Exchange ◽  
The Future

The applicability of continuous auditing, which is deemed as the future of auditing, in terms of enterprises can be presented depending upon corporate management mentality of enterprises. As for the corporate management mentality within enterprises, it can be presented based on accountability which is a concept involving internal and external considerations. Consequently, the aim of this study is to identify the potential impacts of the corporate accountability mentality of enterprises on continuous auditing. In accordance with this purpose, a corporate accountability index has been prepared and the variables have been determined in the first place. Then, the data of the enterprises included in Istanbul Stock Exchange (ISE) 100 Index regarding these variables have been construed; thus, the potential impacts thereof on continuous auditing have been tried to be determined.  

scholarly journals Evaluation of Performance of Tourism Industry Companies listed in Istanbul Stock Exchange (BIST) by TOPSIS Methodology

2018 ◽  
Vol 7 (2) ◽  
pp. 8-18 ◽  
Author(s):  
Erdal Yılmaz ◽  
Tunay Aslan
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Tourism Industry ◽  
Topsis Method ◽  
The Past ◽  
Evaluation Of Performance ◽  
Istanbul Stock Exchange ◽  
The Future ◽  
Tourism Enterprises

To evaluate the operations of the companies in the past years and to make forecasts about the future, it is important to evaluate and analyze their financial performance. In this study, the financial performances of tourism enterprises operating in Istanbul Stock Exchange for 2013-2016 are compared with TOPSIS method. As a result of the research, it is determined that the best performances are observed in 2014, 2015 and 2016 for MALT and in 2013 for METUR.

A Case Study in the Implementation of a Continuous Monitoring System

2020 ◽  
Author(s):  
Durmus ACAR ◽  
Graham Gal ◽  
Mahmut Sami OZTURK ◽  
Hayrettin USUL
Keyword(s):  
Monitoring System ◽  
Continuous Monitoring ◽  
Stock Exchange ◽  
Control Points ◽  
Continuous Auditing ◽  
Erp System ◽  
Istanbul Stock Exchange ◽  
Monitoring Activities ◽  
New Perspective

The aim of this study is to examine continuous monitoring through flowcharts at a company that trades on the Istanbul Stock Exchange. The company uses an ERP system for all its operations and continuous monitoring and continuous auditing activities. Thecompany's continuous monitoring activities are analyzed with flowcharts that were produced after examining the processes. Based on these flowcharts, existing control points of company's ERP system are explained. The flowcharts also have new control points that would be applied to the company's system. Consequently, by the means of the generated flowcharts, the continuous monitoring activities are improved and the continuous auditing system will be developed using the proposed new control points in flowcharts. Because of the integration of all firm processes such as production, purchasing, human resource and marketing and sales in one flowchart, and generation of a monitoring system, this study is important and provides a new perspective on the current literature.

Istanbul Stock Exchange

1994 ◽  
Vol 30 (3) ◽  
pp. 133-137
Author(s):  
Bahsayis Temir
Keyword(s):  
Stock Exchange ◽  
Istanbul Stock Exchange

Information Content of Dividends: Evidence from Istanbul

2010 ◽  
Vol 3 (3) ◽  
pp. 126 ◽  
Author(s):  
Ayse Altiok-Yilmaz ◽  
Elif Akben Selcuk
Keyword(s):  
Information Content ◽  
Event Study ◽  
Stock Exchange ◽  
Information Leakage ◽  
Istanbul Stock Exchange ◽  
Event Information ◽  
Study Methodology ◽  
Dividend Increases ◽  
Signaling Hypothesis ◽  
Event Study Methodology

This study investigates the market reaction to dividend change announcements at the Istanbul Stock Exchange. A sample of 184 announcements made by 46 companies during the period 2005 to 2008 is analyzed by using the event study methodology. The results suggest that the market reacts positively to dividend increases, negatively to dividend decreases and does not react when dividends are not changed, consistent with the signaling hypothesis. Also, the results show pre-event information leakage for the decreasing dividends sample.

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