MEASURING THE INTEREST LEVEL OF INDEPENDENT AUDITORS IN IAS 2-INVENTORIES: A CASE STUDY FOR THE CITY OF AFYONKARAHISAR

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dc.authorid1075
dc.authorid116830
dc.contributor.authorSözbilir, Halim
dc.contributor.authorArifoğlu, Arif
dc.date.accessioned2017-07-11T05:46:46Z
dc.date.available2017-07-11T05:46:46Z
dc.date.issued2017
dc.departmentTekirdağ Namık Kemal Üniversitesi Dergileri
dc.description.abstractIn the study, it is aimed to measure the IAS 2-Inventories interest level of independent auditors who are at the same time professional accountants. For this purpose, a survey was conducted to the independent auditors in the City of Afyonkarahisar. Obtained data was analyzed by using statistical package software. Result of descriptive statistics shows that independent auditors in Afyonkarahisar have high level of interest in IAS 2-Inventories. Additionally, according to results of analysis, IAS 2 interest levels of independent auditors in Afyonkarahisar show statistically significant differences in terms of having taxpayer(s) subject to IAS/IFRS, defining IAS 2 as “simple, clear and easy to compliance” or “difficult, complex and arduous to compliance” and knowledge level on IAS/IFRS.
dc.identifier.endpage61
dc.identifier.issue11en_US
dc.identifier.startpage46
dc.identifier.urihttps://hdl.handle.net/20.500.11776/1877
dc.identifier.volume6
dc.language.isoen
dc.publisherNamık Kemal Üniversitesi,İktisadi ve İdari Bilimler Fakültesi
dc.relation.ispartofBalkan Sosyal Bilimler Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectIAS 2
dc.subjectIndependent Auditor
dc.subjectInterest Level
dc.titleMEASURING THE INTEREST LEVEL OF INDEPENDENT AUDITORS IN IAS 2-INVENTORIES: A CASE STUDY FOR THE CITY OF AFYONKARAHISAR
dc.typeArticle

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