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 ÖNEMLİLİK, Kitap: Denetçi Raporlarinda Güncel Gelişmeler: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 SÜRECININ GIDA, İÇECEK VE TÜTÜN SEKTÖRÜNDEKI İŞLETMELERIN FINANSAL TABLOLARI ÜZERINE ETKISININ DEĞERLENDIRILMESI Kitap: Covid-19 Salgınının İşletmelerin Finansal Tabloları Üzerine Etkisine İlişkin Araştırma Sonuçlarının Değerlendirilmesi (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). VERGİ AFFI UYGULAMALARININ FİNANSAL TABLOLARIN GERÇEĞE UYGUN SUNULABİLMESİ ÜZERİNDEKİ ETKİLERİNİN ARAŞTIRILMASI (Investigation of the effects of tax amnesty applications on the fair presentation of financial statements). Muhasebe ve Denetime Bakış20(62), 207-222.
  • Akdoğan, N., Çetinkaya, N. (2016). TÜRKİYE'DE BULUNAN BÜYÜKŞEHİR BELEDİYELERİ'NİN ŞEFFAFLIK VE HESAP VEREBİLİRLİK AÇISINDAN İNCELENMESİ (Examination of Turkish metropolitan municipalities in terms of transparency and accountability). World of Accounting Science18.
  • Çetinkaya, N. (2017). RİSK ODAKLI DENETİMDE DENETİM KANITININ KALİTESİNİN ÖNEMİ VE BİR ARAŞTIRMA (Importance of audit evidence in risk based audit and a research). World of Accounting Science19(1).
  • Çetinkaya, N. (2017). YATIRIM AMAÇLI GAYRİMENKULLERİN DEĞERLEMESİNDE GERÇEĞE UYGUN DEĞER TESPİTİ VE TÜRKİYE’DEKİ UYGULAMALARIN DEĞERLENDİRİLMESİ (Fair value determination in valuation of investment properties and evaluation of the implementations in Turkey). İktisadi İdari ve Siyasal Araştırmalar Dergisi (İKTİSAD)2(4), 69-83.

Books:

  • Çetinkaya, N. (2010). KOBİLER İÇİN ULUSLARARASI FİNANSAL RAPORLAMA STANDARDI VE TÜRKİYE 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.
  • Akdoğan, N., Çetinkaya, N. (2018). Adoption of EU Directive 2013/34/EU in 10 European Countries and Comparison with the Standards Applied in Turkey, 2nd Gelişim-UWE International Conference on Economics, Finance and Management, İstanbul, 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