İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 1 Bilgiye Erişim Merkezi’ne Yeni Gelen Yayınlar
111222MMMAAAYYYIIISSSSSSAAALLLIII SSSAAAYYYIII:::555555222
İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 2
İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 3
İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 4 Durmuş, Cem Niyazi. – Denetim : SPK düzenlemeleri ve 3568 sayılı mevzuat
kapsamında./ Cem Niyazi Durmuş, Oktay Taş. – İstanbul : Alfa, 2008-08-20 Öz
Kitap 9 bölümden oluşmaktadır; birinci bölümde denetim ve denetim kavramları, ikinci bölümde genel kabul görmüş denetim standartları, üçüncü bölümde denetim süreci, dördüncü bölümde iç kontrol sistemi, beşinci bölümde çalışma kağıtları, altıncı bölümde denetim teknikleri ve denetim kanıtları, yedinci bölümde denetim raporları, sekizinci bölümde hesap kalemlerinin denetimi, dokuzuncu ve son bölümde ise 2499 sayılı sermaye piyasası kanunu ve 3568 sayılı serbest muhasebeci mali müşavirlik ve yeminli mali müşavirlik düzenlemeleri incelenmiştir.
İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 5 Resmi Gazete
YÜRÜTME VE İDARE BÖLÜMÜ
BAŞBAKANLIĞA VEKÂLET ETME İŞLEMİ
— Başbakanlığa, Devlet Bakanı ve Başbakan Yardımcısı Cemil ÇİÇEK’in Vekâlet Etmesine Dair Tezkere
BAKANLIKLARA VEKÂLET ETME İŞLEMİ
— Devlet Bakanı Mehmet Zafer ÇAĞLAYAN’a, Devlet Bakanı Mehmet AYDIN’ın Vekâlet Etmesine Dair Tezkere
— Devlet Bakanı Egemen BAĞIŞ’a, Maliye Bakanı Mehmet ŞİMŞEK’in Vekâlet Etmesine Dair Tezkere
— Dışişleri Bakanlığına, İçişleri Bakanı Beşir ATALAY’ın Vekâlet Etmesine Dair Tezkere
— Enerji ve Tabii Kaynaklar Bakanlığına, Devlet Bakanı Faruk Nafız ÖZAK’ın Vekâlet Etmesine Dair Tezkere
— Kültür ve Turizm Bakanlığına, Milli Eğitim Bakanı Nimet ÇUBUKÇU’nun Vekâlet Etmesine Dair Tezkere
YÖNETMELİKLER
— Petrol Piyasası Bilgi Sistemi Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik
— İstanbul Arel Üniversitesi Önlisans ve Lisans Eğitim-Öğretim ve Sınav Yönetmeliği
— Kocaeli Üniversitesi Lisansüstü Eğitim ve Öğretim Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik
Yabancı Kitap Ve Süreli Yayınlar Journal of Accounting and Public Policy
Volume 28, Issue 2, Pages 71-166 (March-April 2009)
Mandatory audit firm rotation: Fresh look versus poor knowledge Pages 71-91
Tong Lu, K. Sivaramakrishnan
Abstract
Our aim in this paper is to investigate the effects of mandatory audit firm rotation (MAR) on companies’ investment decision and auditor choice in a capital market setting. We compare a MAR regime with a non-MAR regime in a setting in which auditors’ independence and companies’ opinion shopping are real concerns. To capture auditor independence and opinion shopping, we model auditor biases (a conservative bias or an aggressive bias) and client firms’ incentives to engage auditors with desired biases. We find that when firms engage in opinion shopping, MAR improves
investment efficiency for some firms but impairs investment efficiency for other firms.
More generally, we contribute to the literature by demonstrating the real effects of auditing on corporate resource allocation decisions.
Article Outline
İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 6 1. Introduction
2. Model
2.1. Technology and sequence of events 2.2. Preferences
2.3. Audit function 3. Investment
3.1. The optimal investment given an aggressive auditor 3.2. The optimal investment given a conservative auditor 4. Ex ante auditor choice
4.1. Auditor choice given an aggressive incumbent auditor 4.2. Auditor choice given a conservative incumbent auditor 5. Ex post auditor choice (opinion shopping)
5.1. Auditor choice given an aggressive incumbent auditor 5.2. Auditor choice given a conservative incumbent auditor 6. Conclusions
Acknowledgements Appendix 1. Proofs
1.1. Nonexistence of a pooling equilibrium Appendix 2. The auditor’s decisions
2.1. Auditor attestation: conservatism/aggressiveness 2.2. The auditor’s audit quality (audit effort) decision References
Earnings quality effect of state antitakeover statutes Pages 92-117
Yijiang Zhao, Kung H. Chen
Abstract
Existing theories suggest two opposite effects that antitakeover protection may have on earnings management: the exacerbating effect and the mitigating effect. We use the introduction of state antitakeover laws during the mid- to late-1980s as a natural
experiment to test the relationship between antitakeover protection and earnings quality.
The results show that firms incorporated in states that passed the laws have lower magnitudes of abnormal accruals and higher levels of earnings informativeness in the
İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 7 post-passage periods, suggesting that antitakeover protection mitigates earnings
management and enhances earnings quality. Further evidence shows that reductions in earnings management are concentrated in firms with low firm-level antitakeover protection and in firms with serious agency problems, and that the earnings
management effect of state antitakeover laws is likely to be of short-term duration.
Article Outline
1. Introduction
2. Literature review and hypothesis development
2.1. Exacerbating effect of antitakeover protection on earnings management 2.2. Mitigating effect of antitakeover protection on earnings management 3. Research setting and proxy for earnings management
3.1. Background information about state antitakeover statutes 3.2. Proxy for earnings management
3.2.1. Magnitude of abnormal accruals 3.2.2. Earnings informativeness
4. Empirical methodology and control variables 4.1. Differences-in-differences methodology 4.2. Control variables
5. Sample description and descriptive statistics 5.1. Sample selection procedures
5.2. Descriptive statistics and univariate tests 6. Multivariate tests
6.1. Main results
6.2. Cross-sectional variation
6.2.1. Hypotheses and research design 6.2.2. Empirical results
6.3. Cross-period variation 7. Summary
Acknowledgements References
The timeliness and consequences of disseminating public information by regulators
İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 8 Pages 118-132
Michael Firth, Oliver M. Rui, Xi Wu
Abstract
This paper documents different timeliness in disseminating sanction and enforcement information (SEI) by two types of regulatory agencies in China and the different consequences that flow from them. The China Securities Regulatory Commission (CSRC) does not make timely public disclosures of SEI and, instead, leaves it up to the firms to make a public announcement under their general obligation to disclose price- sensitive information. The firms therefore have considerable discretion in deciding whether and when to disclose SEI. In contrast, the stock exchanges in Shenzhen and Shanghai make SEI public promptly through the media and the exchanges’ official websites. Using Chinese SEI data during the period 1999–2005, we find that the CSRC approach is associated with significantly lagged corporate disclosure (compared with the timely stock exchange approach) and a significantly negative (but delayed) stock price reaction. We also show that the sanctioned firm may take advantage of the less timely CSRC approach to delay its disclosure of SEI for opportunistic reasons such as completing material transactions. We conclude that the CSRC should make immediate public announcements of SEI as these contain price-sensitive information. Furthermore, the immediate dissemination of SEI will bring the CSRC into line with the disclosure practices of China’s stock exchanges and international market regulators.
Article Outline
1. Introduction
2. Motivation and research questions
3. Sample selection and descriptive statistics of the regulators′ timeliness in disseminating SEI
3.1. Sample selection
3.2. Descriptive statistics of the regulators′ timeliness in disseminating SEI
4. Corporate disclosure lags associated with different SEI dissemination approaches 4.1. Corporate disclosure lags
4.2. Opportunistic corporate disclosure lag under the CSRC approach 4.3. Determinants of corporate disclosure lag under the CSRC approach
İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 9 5. Market reactions under the different SEI dissemination approaches
5.1. Descriptive statistics
5.2. Market reactions associated with various disclosure conditions: a multivariate analysis
6. Conclusion Acknowledgements
Appendix Examples. of regulatory and corporate disclosures of SEI References
Quantum information and accounting information: Exploring conceptual applications of topology
Pages 133-147
Joel S. Demski, Stephen A. FitzGerald, Yuji Ijiri, Yumi Ijiri, Haijin Lin
Abstract
Our previous attempt resulted in a paper by the same five authors, “Quantum information and accounting information: their salient features and conceptual applications,” published in the July–August 2006 issue of the Journal of Accounting and Public Policy. We now extend the previous paper to examine topological quantum computation, a remarkably innovative approach to decoherence and imprecise quantum computation. In this approach, exotic topological states are created for a natural
medium to store and manipulate quantum information globally throughout the entire system. The process is intrinsically protected against imprecision and decoherence. We also explore conceptual, if not technical, applications of topological quantum
computation to accounting. This is done by introducing topology’s inherent emphasis of qualitative characteristics to traditional accounting which has been dominated by
quantitative characteristics. Here, financial statements’ monetary amounts may be contrasted to internal controls’ error frequencies. Part I of the paper deals with applications of topology to quantum information, after a brief introduction to basic tools. In particular the use of Fibonacci anyon and its powerful results are explained.
Part II deals with applications of topology to accounting information. Part III deals with applications of topology to other potential fields.
İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 10
Article Outline
1. Part I: Applications of topology to quantum information 1.1. Introduction
1.2. Some key concepts in topology 1.3. Topology and quantum information 1.3.1. Introduction to quantum information 1.3.2. The problem
1.3.3. Topological quantum computation 1.3.3.1. Construct of Fibonacci anyons 1.3.3.2. Encoding qubits
1.3.3.3. Manipulations of Fibonacci anyons 1.3.3.4. Measurement
2. Part II: Applications of topology to accounting information 2.1. Topology and accounting information
2.1.1. Nature of accounting information 2.1.1.1. From facts to forecasts of future facts 2.1.1.2. Measurement
2.1.2. Accounting classification 2.1.2.1. Qualitative characteristics 2.1.2.2. Materiality
2.1.3. Accounting homeomorphism
3. Part III: Features of topology and its other possible applications 3.1. Salient features of topology
3.1.1. Connectivity 3.1.2. Prototyping
3.1.3. Filtration and persistence 3.1.4. Topological theory of “defects”
3.2. Conclusions: Need dual perspectives, conventional and topological Acknowledgements
References
Observations on measuring the differences between domestic accounting standards and IAS
İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 11 Pages 148-153
Christopher W. Nobes
Abstract
In an earlier edition of this journal, Ding et al. use data in GAAP 2001 to assess determinants and effects of differences between domestic and international standards.
This paper examines whether those data are suitable for the purposes of academic research by outlining the biases and particular features of GAAP 2001. The main
problem with the data for research is that the differences from IAS that it records, which focus on rules, are of varying importance for accounting practice. This raises questions about the equal weighting applied by Ding et al. This paper also questions their
distinction between absence of IAS requirements and divergence from those requirements. Some doubts are also raised about the independent variables.
Article Outline
1. Introduction 2. The data
2.1. Fit for purpose?
2.2. Rules not practices 2.3. An IAS bias
2.4. 111 topics but 79 survey questions 2.5. Respondent behavior
3. Methodology 3.1. Additivity
3.2. Are there really two separate dimensions?
3.3. Independent variables 3.3.1. Accounting profession 3.3.2. Equity markets
4. Conclusion Acknowledgements References
İİİSSSMMMMMMMMMOOO BBBiiilllgggiiiyyyeee EEErrriiişşşiiimmm MMMeeerrrkkkeeezzziii 12 Observations on measuring the differences between domestic accounting
standards and IAS: A reply Pages 154-161
Yuan Ding, Thomas Jeanjean, Hervé Stolowy
Abstract
In the commentary that precedes this reply, Nobes makes several comments on our article published in this journal (Ding, Y., Hope, O.-K., Jeanjean, T., Stolowy, H., 2007.
Differences between domestic accounting standards and IAS: measurement,
determinants and implications. Journal of Accounting and Public Policy 26, 1–38). In our reply, we start with the key issue raised: the comment on the distinction between accounting practices (de facto) and accounting regulations (de jure). We then discuss the IAS bias in the “GAAP 2001” study, before presenting our reply on the endogeneity issue and on the robustness check for the “divergence” score. We conclude with a discussion of the separate dimensions of absence vs. divergence.
Article Outline
1. De jure vs. de facto 2. An IAS bias
3. Endogeneity issue
4. Robustness check on divergence score 5. Separate dimensions
6. Conclusion Acknowledgements References
