Aksoy, Tamer
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Araştırma projeleri
Organizasyon Birimleri
Yönetim Bilimleri Fakültesi, İşletme Bölümü
Küresel rekabete ayak uydurmak ve sürdürülebilir olmak isteyen tüm şirketler ve kurumlar, değişimi doğru bir şekilde yönetmek, teknolojinin gerekli kıldığı zihinsel ve operasyonel dönüşümü kurumlarına hızlı bir şekilde adapte etmek zorundadırlar.
Adı Soyadı
Tamer Aksoy
İlgi Alanları
Finansal Muhasebe, Yönetim Muhasebesi, Stratejik Denetim/İç Denetim, İç Kontrol, Finans/Sürdürülebilirlik
Kurumdaki Durumu
Aktif Personel
5 sonuçlar
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Listeleniyor 1 - 5 / 5
Yayın Artificial intelligence in internal audit and risk assessment(Springer, 2021) Aksoy, Tamer; Kahyaoğlu, Sezer Bozkuş; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüIn this study, the effects of artificial intelligence applications, which have gained importance recently, on internal audit and risk assessment are analyzed. Internal audit and risk assessment are critical for the early detection of risks that arise in the processes of businesses that are becoming more complex and exposed to external factors due to digitalization.Yayın Artificial intelligence in computer-aided auditing techniques and technologies (CAATTs) and an application proposal for auditors(Springer, 2021) Aksoy, Tamer; Gurol, Burcu; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüDigital transformation is the modification resulting from new opportunities technological advancements in all areas of life presents. These new technologies are also used in audit activities. These new technologies used in audit activities are called Computer Assisted Auditing Techniques and Technologies (CAATTs). Those have emerged to help auditors look for irregularities in data files and to enable more analyses to be done in less time with more evidence at a lower risk level. Artificial Intelligence(AI), as an automated system that can generate algorithms, occupies a center stage in these developments. It is observed that 4 concepts are emphasized for AI. These concepts are acting like human, thinking like human, rational thinking, and rational behavior. These factors facilitated the inclusion of AI in audit activities. Firstly, the study explains CAATTs applications and the concept of AI and how AI is included in accounting and auditing activities. Secondly, the advantages and disadvantages of using AI in the auditing processes are evaluated. Lastly, the use of AI and CAATTs in audit process and specific application suggestions for different audit areas are discussed in detail in the context of suggested audit batches.Yayın Relationship between Fraud auditing and Forensic accounting(Springer, 2021) Aksoy, Tamer; Uzay, Saban; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüThe duties, responsibilities and expectations of accountants and auditors have become clearer today. A person's knowledge of accounting, auditing, law and modern technology may be required to find solutions to some disputes encountered in both private and business lives. This need arises in the areas that constitute the intersection of law and accounting, especially fraud auditing. This situation has led to the emergence of forensic accountancy / forensic auditorship, which is a separate recognized area of expertise. The aim of this study is to uncover the relationship between forensic accountancy or forensic consultancy or their areas of expertise with fraud and fraud auditing. Stakeholders in need of forensic accountants are also diverse. These may include Lawyers, police and law enforcement agencies, insurance companies, banks, courts, business world, government representatives and government legal entities.Yayın An applied approach to valuation of securitized balance sheet assets based on Monte Carlo simulation with special reference to Turkish finance sector(Springer, 2021) Aksoy, Tamer; Yüzbaşıoğlu, Nuray; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüIn this study, the Monte Carlo Simulation method is used in mortgage-backed security asset pool calculations. By simulating different combinations of input variables affecting the mortgage-backed securities asset pool, the future earnings, the total amount of interest, and the minimum and maximum values of the amount of total interest to be distributed are estimated. Six different scenarios were used in the assessment of the asset pool.Yayın Banking in Türkiye: History, evaluation, and role in the financial system(Springer Nature, 2023) Aksoy, Tamer; Güzel, Adnan; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme BölümüIn Turkey, the banking industry produces the most significant and biggest share of the Turkish Finance System. Foreigners made a high number of banking transactions in Turkey during the early years of the Republic. The capital structure of the Turkish banking system held by foreigners has always been a source of debate, and as a result, attempts to promote national industry and banking have been prioritized throughout the Republican Era. The Central Bank was established in 1931, followed by several Turkish-owned banks, and it is still in operation today. Despite the effects of the 1929 Great Depression, World War II, changes in the world’s monetary system, the establishment of international financial and economic unions, oil shocks, and frequently encountered financial crises, the most notable development process of Turkish banking dates back to the Republican Era. During this period, banks were founded to give state assistance for any industry or to get financial facilities for major industrial groupings to carry out their activities. Following the 1980s, when globalization accelerated and financial deregulation occurred, the banking industry developed significantly and has become one of the most important industrial businesses supporting Turkey’s economic development. During this period, the country’s economic policies have been significantly altered, and a free market economy has been introduced. Following the financial crisis that hit Turkey in 2001, critical banking reforms were implemented. Such arrangements have bolstered the Turkish economy and financial system, as well as aided the progress of Turkey’s integration into global markets. Following a general overview of banking history in the world, this study makes specific references to developments in Turkey in light of modern banking history, with explanations on today’s process for a complicated, supranationalized, and technology-focused structure, the crisis experienced, and the reforms implemented.
