Dr. Hatice Kubra Kandemir

Izmir Kâtip Çelebi University · Department of Economics

It is viewed that the most profound problem businesses face during the COVID-19 crisis is to manage their cash flow. Many companies facing insolvency due to their fixed costs and lost revenues making them unable to meet their financial obligations. Various measures are taken to mitigate COVID-19’s subsequent impact on economies and individual busin...

Sürdürülebilirlik, ekonomik devamlılığının yanı sıra şirketlerin toplumdaki yeri ve etkilerinin belirlenmesi ve anlaşılması açısından da önemli bir yere sahiptir. ‘Negatif dışsallıklar’ olarak ifade edilen sürdürülebilir olmayan pek çok faaliyetin kaynağı, şirketlerin ekonomik faaliyetleri yoluyla ortaya çıkmaktadır. Peki şirketlerin faaliyetlerini...

Dünya genelinde kurumsal yönetim alanında benimsenmiş bir yönetim aracı olan bağımsız yönetim kurulu üyeliği uygulamasına, ülkemizde de 6362 sayılı Sermaye Piyasası Kanunu’nda ve Kurumsal Yönetim Tebliği No. II17.’nin ekinde yer alan Kurumsal Yönetim İlkelerinde yer verilmiştir. 6102 sayılı Türk Ticaret Kanunu’nda ise bağımsız yönetim kurulu üyeler...

Classifications on the world's legal systems have long been the subject to studies in comparative law. The modern comparative approach however, no longer relies solely on the classic categorisation of common-civil law countries. This general classification fails to consider that legal systems can change through time and not all areas of law share t...

Kurumsal yönetimin temel prensiplerinden biri olan kamuyu aydınlatma ilkesi, şirketi gerçekte kimin kontrol ettiğini ve şirketin sahiplerinin kimler olduğunu açıklamayı gerektirir. Mülkiyetin ifşası, mevcut hissedarların ve yatırımcıların şirketteki vekil maliyetlerini öngörebilmesini sağlar ve hisselerin doğru fiyatlanması yoluyla piyasa etkinliği...

Reducing agency costs is the principal problem of corporate governance. Although the scope and stringency of the laws and rules on eliminating agency costs are expanding, there is still need for the understanding of the supervision and enforcement of these rules. Enforcement can take the forms of public and/or private. With dispersed and concentrat...

The relationship between the good corporate governance and the legal families has been well established by the previous studies in the fields of both law and finance. It has been submitted that weaknesses in the governance structure are closely related to weaknesses in the law. However, improvements in the statutory law does not automatically lead...

Auditors used to serve the interest of the shareholders only. However, there have been significant changes in terms of auditors’ role and their function. Auditors are now expected to verify financial statements, but at the same time give an assurance regarding the financial sustainability of the entity. Regarding the latter role, audit firms provid...

This paper argues that the new form of auditing introduced by the recent EU regulations is not problematic but creates issues that have to be taken into account by all interested parties. First, the expectations between the users of the financial reports and auditors are wider. Second, auditors’ independence is damaged due to the long years of audi...

Independent external auditing has recently received a great deal of attention, not only in the United Stated and in Europe but also everywhere else in the world, including in emerging markets such as Turkey. Turkey, as a candidate for European Union (EU) membership, has launched a number of company law reforms in the field of external auditing. Thi...

In September 2011, the EU Commissioner Michael Bernier explained that “there are weakness in the way the audit sector works today and the crisis highlighted them”. Such weaknesses were not detected for the first time: a few years earlier the problems of the audit sector emerged when Enron collapsed and the chicanery of its auditor Arthur Andersen w...