Yazar "Ocak M." seçeneğine göre listele

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    Copyright, patent, and trademark: Are females more likely to invest in these strategic assets?
    (IGI Global, 2019) Altuk E.; Kablan A.; Ocak M.
    Technological improvements have introduced many changes that attract not only the entire society but also companies. Companies that use technological opportunities take advantage of competition. In a rapidly changing world companies should be innovative and flexible to adapt to new technological developments. In this study, the authors investigate the relationship between firms' innovative activities in terms of patents, trademarks, and copyrights and female-dominated firms using some control variables at firm level. © 2020, IGI Global. All rights reserved.
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    Does auditor education affect audit opinion? An empirical study of Turkish listed firms
    (Inderscience Publishers, 2019) Ocak M.; Kurt E.S.
    This paper investigates the effect of formal education on audit opinion. We used Borsa Istanbul firms to test the hypotheses using logistic regression. The sample covers maximum 1,060 observations between year 2008 and year 2013. The results show that auditors with master’s or PhD degrees and auditors with bachelor’s degree from the Department of Business Administration are more conservative than their counterparts. They are more likely to issue a modified audit opinion. Besides, long tenured auditors with business and master’s or PhD degrees more likely to issue a modified audit opinion. Copyright © 2019 Inderscience Enterprises Ltd.
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    Engagement partner attributes and earnings quality: Evidence from Borsa İstanbul
    (Inderscience Publishers, 2018) Ocak M.; Can G.
    This paper investigates the effects of engagement partners' attributes on earnings quality using 725 firm*year observations between 2008 and 2013 from Borsa İstanbul manufacturing industry firms. We use two indicators of earnings quality to test the effects of gender, educational background, experience and certification from among engagement partners' attributes. Our findings emphasise that engagement partners' attributes do not have any impact on real activities-based earnings management but have an impact on accruals-based earnings management. Female engagement partners have a negative effect on the absolute value of discretionary accruals, especially in negative discretionary accruals. On the other hand, we find that engagement partners with longer experience have negative impact on the absolute and negative discretionary accruals. Copyright © 2018 Inderscience Enterprises Ltd.
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    Signing auditor-specific characteristics and audit report lag: A research from Turkey
    (CIBER Institute, 2018) Ocak M.; Özden E.A.
    The purpose of this paper is to examine the effect of signing auditor-specific characteristics on the audit report lag using 968 firm-year observations from Borsa İstanbul in the period 2008-2013. The main findings indicate that the gender and education level of signing auditor have a positive effect on audit report lag. Also, big4 audit firms in Turkey encourage auditees to present financial statements timely and they play a substantial role in the reporting. Audit opinion directly affects audit report lag. Firm performance and firm age inversely affect audit report lag. Moreover, big 4’s female signing auditors lead to more audit delay. The higher educational level of signing auditors leads to more audit report lag. Signing auditors who hold master’s or Ph.D. degrees and also female signing auditors are associated with more audit report lag in firms audited by big4 and non-big4 firms. © 2018, CIBER Institute. All rights reserved.