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    FORENSIC ACCOUNTING IN FINANCIAL FRAUD CONTROL IN DIGITAL ENVIRONMENT: A RESEARCH ON INDEPENDENT AUDITORS
    (2019) Kurnaz, Niyazi; Köksal, İbrahim; Ulusoy, Tolga
    The technology, which takes on different structures and featureswith each passing day, has left enterprises to interact more with digitalenvironment. While processing the business data in digital environmentresults in positive outcomes, such as saving on time and costs forbusinesses, it has also caused a new fraud technique to come intoquestion, which is a negative effect. This technique is called financialfraud. It has led a new profession to come into prominence in financialfraud control performed in digital environment, where 3M theory andcompetence element play a significant role in the realization of financialfraud. Developments in technology have caused sophisticated caseswithin businesses to increase and strategic decisions to become moresignificant, and as a remedy for these causes, allowed forensic auditreports and forensic accounting to become prominent. In this study, ithas been tried to investigate whether core-competencies andcharacteristics are effective in financial fraud audits in digitalenvironment. For this purpose, a survey has been applied to auditors ofaudit companies that have the authority to issue transparency reportsat KGK, and as a result of the survey, it was concluded that the corecompetencies and characteristics of the auditors evaluated as forensicaccountants were close to forensic accountants abroad but there wereno forensic accounting software against financial frauds performeddigitally and the transactions were made on audit software duringfinancial fraud audits. On the other hand, it was observed, in theresearch data, that the accounting profession was in development inTurkey, there was not enough infrastructure provided, and forensic accounting was also effective in internal audit and quality financialreporting.
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    Innovation in Participation Banks: A Review on Turkey
    (2020) Esmer, Yusuf; Ulusoy, Tolga; Dayı, Faruk
    Innovation is defined as a change that makes money. Innovation increases the competitive power ofbusinesses and provides significant advantages in the competition process by creating different products thatare provided by the competitors. Innovation is more prominent in the manufacturing sector, however, theimportance of innovation has also been increasing rapidly in the service industry in recent years. As the shareof the banking sector increases in the service industry, the banks also gain an importance in the service industry.Thus, innovation in banking is very important in diversifying financial instruments and increasing productivity.Increased level of financial success has been observed with the implementation of the financial innovationprocess in the banking sector. It is stated that the share of participation banking in the world banking sector isincreasing day by day in the studies related to banking activities. Participation banking, also referred to asIslamic finance, is developing new financial instruments in accordance with Islamic rules to compete in theworld banking sector. Participation banks, which offer interest-free banking services to their customers, havedeveloped innovative products and are offering these services to their customers to provide a better qualityservice. From this point on, the first part of this study reveals the historical development of the participationbanks from the beginning of their establishment up until today. The role of participation banking and itsimportance in the banking sector have been examined from a financial standpoint. In this study, innovationprocedures in participation banks are explained. The effect innovation processes have on the financial incomeand expenses have been examined. Despite the increase in the incomes of the banks, it was seen that theinnovative processes did not directly affect the profitability of the bank. It is recommended for new models tobe developed for profitability-enhancing innovative processes.
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    SPOR İŞLETMELERİNDE NAKİT YÖNETİMİ: BİST’DE BİR UYGULAMA
    (2019) Ulusoy, Tolga; Esmer, Yusuf; Dayı, Faruk
    Spor işletmeciliği, hizmet işletmeciliğinde olduğu üzere yüksek tutarda duran varlık yatırımını gerektirmemektedir. Bu nedenle işletme sermayesi yönetimi spor işletmelerinin faaliyetine devam etmelerinde hayati öneme sahiptir. Yüksek tutarlı bonservis bedeliyle futbolcu alım ve satımı futbol işletmelerinin nakit giriş ve çıkışlarının etkin yönetilmesini gerektirmektedir. İşletme sermayesi unsurlarından biri olan nakit yönetimi, futbol işletmelerinin nakit giriş ve çıkışlarının tahmininde ve nakit bütçesinin hazırlanmasında önemli bir etkiye sahiptir. Çalışmanın amacı futbol işletmeleri için nakit yönetiminin önemini ortaya koymaktır. Çalışmada Borsa İstanbul’da işlem gören Trabzonspor Sportif Yatırım ve Futbol İşletmeciliği Ticaret A.Ş.’nin (Trabzonspor) 2012-2017 dönemine ait Kamuyu Aydınlatma Platformu bilgilendirmelerinden elde edilen bilgiler ile mali tablo verileri kullanılarak Trabzonspor’un 2017-18, 2018-19 ve 2019-20 sezonlarına ait nakit bütçesi oluşturulmuştur. Trabzonspor’un futbolcu transferlerinde yüksek tutarlı bonservis ve yıllık ücret ödemelerinden dolayı yüksek tutarlarda nakit çıkışlarının gerçekleştiği, sportif başarı olmadığından nakit girişlerinde önemli bir yükseliş olmadığı ve nakit yönetiminde ciddi sorunlar yaşadığı tespit edilmiştir. Bu sonuç spor yöneticilerinin başarısında hiç şüphesiz nakit yönetiminin önemli bir yeri olduğunu göstermektedir.