Yazar "Yazdifar, Hassan" seçeneğine göre listele

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    ASSESSING THE FRAUD RISK FACTORS IN THE FINANCIAL STATEMENTS WITH BENFORD'S LAW
    (2020) Özevin, Onur; Yazdifar, Hassan
    The aim of this study is research potential fraud risk in financial statements by using some financial and nonfinancial parameters. For detection of fraud risk used conformity of financial statements with Benford's law among different groups of companies. Variables to be met by financial statement liability include sectors, risk groups, size of independent audit firms, independent auditing obligation and independent membership of directory board. To this intent balance sheet and income statements of the companies traded in BIST real sector for the years 2008-2017, taken as data set. Data set were applied Benford analysis for measuring conformity of financial statements with Benford’s law. For analyse difference between groups applied T-Test, ANOVA and TUKEY tests. As a result, investigated significant difference between company groups and variables were found to affect the fraud risk in the financial statements. These results have shown impact of different variables on financial statement as a fraud risk factor. It has expected that these factors are effective in the financial statement fraud. Company owners, professsional accountants, auditors and tax authority can use this method for detecting red flags and selecting audit targets.
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    The relation between the producer and consumer price indices: a two-country study
    (Palgrave Macmillan Ltd, 2018) Topuz, Yusuf Volkan; Yazdifar, Hassan; Sahadev, Sunil
    Marketing managers are often in a dilemma about which pricing index to rely on while calculating the annual increase in the prices for their product. To provide insights that can reduce this dilemma, a critical comparison of the Producer Price index and consumer price index is called for. In this study, the relation between the Producer Price Index (PPI) and Consumer Price Index (CPI) was investigated through a comparison between Turkey and UK. Unlike many other previous studies, this study tried to determine the dominant pricing approach in an economy by examining the relation between the producer and consumer prices. In this context, VAR, impulse-response, variance decomposition, and Granger causality tests were used for the analyses of time series data. The results of study showed that there was bidirectional causality between the producer and consumer prices in both countries. Therefore, it was asserted that businesses in both countries generally apply mixed pricing approach. The results thus provide some interesting insights that can aid marketing managers in their pricing decisions.