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Dr Neslihan Cetinkaya MA, PhD, CPA

Lecturer in Financial Accounting

Dr Neslihan Cetinkaya has been an academic since 2011.

Audit between 2005-2011

Certified Public Accountant in Turkey

Research / Scholarly interests

  • Phd in Audit; Impact of The Quality of Audit Evidence On Generating Auditor’s Opinion
  • Current research interests:
  • Environmental/green innovation, board diversity, disclosures in financial statements and their effect on both value of the company and audit.
  • Accounting education and practice differentiation. How to improve accounting education effectiveness in Accounting profession

Recent publications

Book Sections:

  • Çetinkaya, N. (2022). DENETÇİ RAPORUNDA ÖNEMLÄ°LÄ°K, Kitap: Denetçi Raporlarinda Güncel GeliÅŸmeler:Uluslararasi Inceleme. (Materiality in Auditor’s Report, In book: Recent Developments in Audıtor’s Report: International Research) ISBN:978-625-8374-01-8,73-102.
  • Çetinkaya, N., Kılıç G., Açıkgöz T., Umut E. (2021). COVID 19 SÃœRECININ GIDA, İÇECEK VE TÃœTÃœN SEKTÖRÃœNDEKI Ä°ÅžLETMELERIN FINANSAL TABLOLARI ÃœZERINE ETKISININ DEÄžERLENDIRILMESI Kitap: Covid-19 Salgınının Ä°ÅŸletmelerin Finansal Tabloları Ãœzerine Etkisine Ä°liÅŸkin AraÅŸtırma Sonuçlarının DeÄŸerlendirilmesi (Evaluation of the impact of the Covid-19 process on the financial statements of businesses in the food, beverage and tobacco sector, In book: Evaluation of research results on the impact of the Covid-19 epidemic on the financial statements of businesses) ISBN: 978-625-7530-48-4, 645-679.

Articles:

  • Çetinkaya Bilgin, N. (2021). VERGÄ° AFFI UYGULAMALARININ FÄ°NANSAL TABLOLARIN GERÇEÄžE UYGUN SUNULABÄ°LMESÄ° ÃœZERÄ°NDEKÄ° ETKÄ°LERÄ°NÄ°N ARAÅžTIRILMASI (Investigation of the effects of tax amnesty applications on the fair presentation of financial statements). Muhasebe ve Denetime Bakış20(62), 207-222.
  • AkdoÄŸan, N., Çetinkaya, N. (2016). TÃœRKÄ°YE'DE BULUNAN BÃœYÃœKÅžEHÄ°R BELEDÄ°YELERÄ°'NÄ°N ÅžEFFAFLIK VE HESAP VEREBÄ°LÄ°RLÄ°K AÇISINDAN Ä°NCELENMESÄ° (Examination of Turkish metropolitan municipalities in terms of transparency and accountability). World of Accounting Science18.
  • Çetinkaya, N. (2017). RÄ°SK ODAKLI DENETÄ°MDE DENETÄ°M KANITININ KALÄ°TESÄ°NÄ°N ÖNEMÄ° VE BÄ°R ARAÅžTIRMA (Importance of audit evidence in risk based audit and a research). World of Accounting Science19(1).
  • Çetinkaya, N. (2017). YATIRIM AMAÇLI GAYRÄ°MENKULLERÄ°N DEÄžERLEMESÄ°NDE GERÇEÄžE UYGUN DEÄžER TESPÄ°TÄ° VE TÃœRKÄ°YE’DEKÄ° UYGULAMALARIN DEÄžERLENDÄ°RÄ°LMESÄ° (Fair value determination in valuation of investment properties and evaluation of the implementations in Turkey). Ä°ktisadi Ä°dari ve Siyasal AraÅŸtırmalar Dergisi (Ä°KTÄ°SAD)2(4), 69-83.

Books:

  • Çetinkaya, N. (2010). KOBÄ°LER İÇİN ULUSLARARASI FÄ°NANSAL RAPORLAMA STANDARDI VE TÃœRKÄ°YE UYGULAMASI (Turkish Financial Reporting Standard for SMEs and a practice in Turkey). ISBN 978-605-61827-0-9

Presentations

  • Çetinkaya, N. (2021). Preparing A Quality Cash Flow Statement Interacting With Other Financial Statements, 18th International Conference on Accounting, Virtual, 25-27th November 2021.
  • AkdoÄŸan, N., Çetinkaya, N. (2018). Adoption of EU Directive 2013/34/EU in 10 European Countries and Comparison with the Standards Applied in Turkey, 2nd GeliÅŸim-UWE International Conference on Economics, Finance and Management, Ä°stanbul, 3-4th May 2018
  • Çetinkaya, N. (2017). Reporting and audit of EU projects in according with IPA II, 14th International Conference on Accounting, Tiran, 11-13th October 2017