Ali Altuğ BiçerIstanbul Ticaret University · Department of Business Administration
Ali Altuğ Biçer
Doctor of Business Administration
About
14
Publications
4,742
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56
Citations
Citations since 2017
Introduction
Ali Altug Bicer is a faculty member in the department of Accounting and Auditing at Istanbul Commerce University since 2004. His research interests include auditing, international auditing standards, accounting profession ethics, fraud and internal controls. He received his PhD degree with the thesis titled Auditing SME’s in Accordance with ISA’s and a Research on Potential Challenges in Turkey Case in 2012. He also obtained the title as Certified Public Accountant and Independent Auditor.
Publications
Publications (14)
The quality of an audit becomes visible as the auditor inspects the correspondence level between the established criteria and the presented information by using the International Standards on Auditing (ISA). The way of applying ISAs may differ in variety of situations in accordance with the auditor’s professional judgement. In this manner, trying t...
Amaç – Finansal ekosistemde küreselleşme ile başlayan hızlı değişim günümüzde dijitalleşme ile
işletmelerin giderek daha karmaşık hale gelmesine, bu gelişmeler karşısında müşteri işletmelerin talep
ve beklentilerin de hızla değişmesine sebep olmuştur. Süreç içerisinde gerek mevzuat gerekse
standartların getirmiş olduğu gereklilikler ve ilave iş yük...
This study aims to examine the impact of some bank characteristics (age, size, profitability and leverage) on the extent of voluntary disclosure in annual reports of listed banks in Borsa Istanbul. All (13) listed banks represent the sample of the study. The study adopted the deductive approach by developing hypotheses based on the relevant theorie...
The main aim of this study is to investigate the association between some board of directors characteristics (board independence, board size, board meetings and role duality) and the level of voluntary disclosure in annual reports of listed banks in Borsa Istanbul The deductive approach was adopted by developing hypotheses based on the relevant the...
The last decade has been quite innovative and revolutionary for both digital tools and financial reporting. Until now, auditing and assurance services have dealt with sorting mountains of data. With firms upgrading their business methods and internal control systems through the use of information technologies, it has become mandatory for those same...
This study aims to show the importance of environmental costs, and the role of these costs to improve the quality of financial reporting in Libyan oil companies and offering the suggestions to develop it. To achieve the objectives of the study, the researchers developed a questionnaire contains (35) questions, distributed to (100) of the officials...
This paper examined the students' perception of the auditors' responsibility
in Turkey. The sample size was 110 students. The data were collected before
and after taking the auditing course, to measure the difference in the
students' perception. The data were analyzed using paired sample t-test to
determine whether the mean difference between befor...
The main reasons for corporate participation in environmental and social disclosure are stability, development, and continuity through participation in protecting the environment and optimizing the use of available resources. As well as the company practices and participation in society of the most important means to create a good image of the comp...
Dijital tabanlı teknolojilerin varlığı ile gelişen sosyal medya, işletmelerin finansal ve algılanan değerlerinin ölçülmesi, performans etkinliklerinin ve sürekliliklerinin sağlanabilmesini zorlaştırmıştır. Bugün işletmeler sosyal medya stratejisi oluşturup oluşturmamayı düşene dursun, pazarlama faaliyetleri ile ilgili algılamaların yarattığı içerik...
The harm of financial fraud and other financial disputes have raised the awareness of forensic accounting which can provide significant aid in preventing, investigating and resolving these issues. Forensic accountants provide these services with knowledge of legal requirements. The purpose of this study was to collect information about the opinions...
Denetçi raporu
denetim sürecinin sonuçlarının direkt sunulduğu en bağımsız mecradır. Tarafsız,
şeffaf ve güvenilir bilgiye olan ihtiyacın giderek artması, denetim
standartlarının gerek denetçinin sorumlulukları gerekse görüş oluşturulması
yönünde yenilenmesini gerektirmiştir. Uluslararası Denetim ve Güvence
Standartları Kurulu (IAASB)’nun 2006 yılı...
It is seen that education institutes use many techniques to increase the quality of the services being provided. However, as competition in the education sector has been rising dramatically, it is hard to differentiate the services offered. In this perspective, it is becoming hard to attract and keep loyal learners in education institutes. So, life...
