Browsing İİSBF - İŞL Makale Koleksiyonu by Author "0000-0001-8053-4296"

Now showing items 1-2 of 2

Explanatory factor analysıs on hurtt’s professıonal sceptıcısm scale: the example of turkey

Ahmet KARAHAN; Mehmet Kaygusuzoğlu (2021)

Professional scepticism is an approach to evaluating audit findings with a critical and questioning perspective. Professional scepticism is a feature that should be present to a certain degree in all members of the audit ...
IMPLEMENTATIONS ON IDENTIFICATION AND REPORTING OF GOODWILL IMPAIRMENT (VALUE LOWNESS) IN TURKISH ACCOUNTING STANDARTS: A RESEARCH ON THE BUSINESSES IN THE ISTANBUL STOCK EXCHANGE

Kaygusuzoğlu, Mehmet; Karahan, Ahmet; Yılmaz, Ferhat (Dicle Üniversitesi, 2021)

According to the Turkish Accounting Standards, it has been stated that impairment test must be done to report declines in the value of goodwill. The aim of this study is to put forward the impairment (value lowness) ...