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CitationAksoy, T. ve Hacıoğlu, Ü. (2021). Preface. Auditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities içinde (i-ix-xi ss.). Switzerland: Springer Nature.
In the recent past, there have been accounting and auditing scandals in the USA, which began with Enron and became widespread and had a global impact. Various factors played a dominant role in the formation of those scandals including but not limited to fraudulent practices associated with some basic business functions (financial reporting, accounting, auditing, internal control, finance, oversight, and corporate governance). Additionally, the deliberate damage and violation of ethical principles such as accuracy, honesty, transparency, independence, and accountability in such scandals have also been conspicuous. Consequently, auditing, accounting, financial reporting, internal control, oversight, and corporate governance functions have become vitally important along with the ethical principles following these scandals.