55438 | ![ABDÜLKADİR PEHLİVAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRKARADENİZ TEKNİK ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Adli Muhasebe ; Finansal Muhasebe ; Denetim | apehlivan[at]ktu.edu.tr | C2CCB76F9EE09EAC |
13482 | ![TÜRKER SUSMUŞ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖREGE ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Adli Muhasebe | turker.susmus[at]ege.edu.tr | D7EF92D5C39B3C76 |
172916 | ![SEZAYİ DUMANOĞLU](data:image/jpg;base64,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) | PROFESÖRMARMARA ÜNİVERSİTESİ/SOSYAL BİLİMLER MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Adli Muhasebe | sezayidumanoglu[at]gmail.com | A476295BBBFD513D |
36257 | ![BANU TARHAN MENGİ](../authorimages/photo_w.jpg) | PROFESÖRMARMARA ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Adli Muhasebe ; Denetim ; İçdenetim | btarhan[at]marmara.edu.tr | 6A6E5211BEAA8549 |
118056 | ![SUPHİ ASLANOĞLU](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRKIRIKKALE ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Adli Muhasebe ; Finansal Muhasebe | s_aslanoglu[at]hotmail.com | 88CC7240F9C6C47E |
107359 | ![İBRAHİM AKSU](../authorimages/photo_m.jpg) | PROFESÖRİNÖNÜ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; Adli Muhasebe | | 5A244BABE97D1B59 |
119997 | ![MÜNEVVER KATKAT ÖZÇELİK](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTARTVİN ÇORUH ÜNİVERSİTESİ/HOPA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Uluslararası Muhasebe ; Adli Muhasebe | mkatkat[at]artvin.edu.tr | 48D6001ABCDD538B |
31382 | ![SEYHAN ÖZTÜRK](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTKAFKAS ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Muhasebe Etiği ; Adli Muhasebe ; İç Kontrol | seyhan87ozturk[at]gmail.com | C59BB2CB0BD041FB |
18384 | ![İSMAİL KABAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTORDU ÜNİVERSİTESİ/SAĞLIK BİLİMLERİ FAKÜLTESİ/SAĞLIK YÖNETİMİ BÖLÜMÜ/SAĞLIK EKONOMİSİ VE POLİTİKASI ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe İçdenetim ; Adli Muhasebe ; İç Kontrol | ismail_kaban[at]yahoo.com | BF032BE059BE0342 |
139403 | ![SEMİH BÜYÜKİPEKCİ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTSELÇUK ÜNİVERSİTESİ/TURİZM FAKÜLTESİ/TURİZM İŞLETMECİLİĞİ BÖLÜMÜ/TURİZM İŞLETMECİLİĞİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; Adli Muhasebe | sbipekci[at]selcuk.edu.tr | C88CA789E86E6B16 |
28337 | ![SAİD ALPAGUT ŞENEL](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTSİVAS CUMHURİYET ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/FİNANS VE BANKACILIK BÖLÜMÜ/SİGORTACILIK VE AKTÜERYA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Adli Muhasebe ; Mali Tablo Analizi | asenel[at]cumhuriyet.edu.tr | 137CDCADD8DE073C |
39975 | ![ÖZNUR ARSLAN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTSİVAS CUMHURİYET ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Adli Muhasebe | oznurarslannn[at]gmail.com | E5B9607C36DEE240 |
119571 | ![MEHMET AKİF ALTUNAY](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTSÜLEYMAN DEMİREL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Adli Muhasebe ; Muhasebe Etiği ; Muhasebe Tarihi | mehmetaltunay[at]sdu.edu.tr | 3163F315A0F3DC38 |
40623 | ![SAİME DOĞAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTKIRKLARELİ ÜNİVERSİTESİ/UYGULAMALI BİLİMLER FAKÜLTESİ/MUHASEBE VE FİNANS YÖNETİMİ BÖLÜMÜ/MUHASEBE VE FİNANS YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Uluslararası Muhasebe ; Adli Muhasebe ; Denetim | saimedogan[at]klu.edu.tr | 0FDB36C0F237EB45 |
35234 | ![ALPER TAZEGÜL](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTKAFKAS ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/ULUSLARARASI TİCARET VE LOJİSTİK BÖLÜMÜ/ULUSLARARASI TİCARET VE LOJİSTİK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Adli Muhasebe ; Denetim ; Mali Tablo Analizi | alper.tazegul2004[at]gmail.com | BE178C92BEF860B8 |
157967 | ![ELİF YÜCEL](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTBURSA ULUDAĞ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Adli Muhasebe | | 754BD2DB6A819530 |
227211 | ![AHMET ÖZCAN](../authorimages/photo_m.jpg) | DOÇENTADANA ALPARSLAN TÜRKEŞ BİLİM VE TEKNOLOJİ ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/YÖNETİM BİLİŞİM SİSTEMLERİ BÖLÜMÜ/BİLİŞİM YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Adli Muhasebe ; Denetim ; Uluslararası Muhasebe | aozcan[at]atu.edu.tr | 8CB9CF42B4A99858 |
305666 | ![MELTEM ALTIN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİBURSA ULUDAĞ ÜNİVERSİTESİ/ORHANELİ MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Uluslararası Muhasebe ; Adli Muhasebe | meltemaltin[at]uludag.edu.tr | FE34AD63867CC1B7 |
260583 | ![İBRAHİM KÖKSAL](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİBAYBURT ÜNİVERSİTESİ/DEMİRÖZÜ MESLEK YÜKSEKOKULU/ULAŞTIRMA HİZMETLERİ BÖLÜMÜ/SİVİL HAVA ULAŞTIRMA İŞLETMECİLİĞİ PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Uluslararası Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Adli Muhasebe | ibrahimkoksal[at]bayburt.edu.tr | 849C7A513A2F9EA9 |
148891 | ![OSMAN DORUK](data:image/jpg;base64,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) | ÖĞRETİM GÖREVLİSİDOKUZ EYLÜL ÜNİVERSİTESİ/İZMİR MESLEK YÜKSEKOKULU/YÖNETİM VE ORGANİZASYON BÖLÜMÜ/SAĞLIK KURUMLARI İŞLETMECİLİĞİ PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Adli Muhasebe ; İçdenetim | | 99955DDA9EE9F0EA |