1. Introduction Chapter: The Importance of Audit Quality in Covid Times -- 2. Is a Determination And Application of Joint Audit Procedures of Financial Statement And Tax Certification Audits Possible? -- 3. The Transition From Self-Regulation To Public Oversight In The Independent Audit: An...

This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest...

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...

Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...