19120 | ![SUAT KARA](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRBALIKESİR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/ULUSLARARASI TİCARET VE LOJİSTİK BÖLÜMÜ/ULUSLARARASI FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İç Kontrol ; Finansal Muhasebe | suatkara[at]balikesir.edu.tr | 4A60C0D3C39ABF2D |
133450 | ![SERAP SEBAHAT YANIK](../authorimages/photo_w.jpg) | PROFESÖRANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/İŞLETME ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İç Kontrol | serap.yanik[at]hbv.edu.tr | 4F9B01F48096BB22 |
114733 | ![MURAT AZALTUN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRYALOVA ÜNİVERSİTESİ/YALOVA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Uluslararası Muhasebe ; Denetim ; İç Kontrol | murat.azaltun[at]yalova.edu.tr | 7FA1349FFA5451E1 |
10477 | ![SEVAL SELİMOĞLU](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRANADOLU ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İç Kontrol ; Finansal Muhasebe | sselimoglu[at]anadolu.edu.tr | 4C91982FB3757BEE |
128852 | ![KAYAHAN TÜM](../authorimages/photo_m.jpg) | PROFESÖRHATAY MUSTAFA KEMAL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İç Kontrol ; Finansal Muhasebe | kayahantum[at]mku.edu.tr | 6923D1E1239785BA |
175766 | ![FATMA LERZAN KAVUT](../authorimages/photo_w.jpg) | PROFESÖRİSTANBUL ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İç Kontrol | kavutlerzan[at]yahoo.com | BADEA08A3B06A800 |
134611 | ![DAVUT PEHLİVANLI](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANS ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İçdenetim ; İç Kontrol | davutpehlivanli[at]gmail.com | D25CCA645B905B8F |
2105 | ![METİN SAĞMANLI](../authorimages/photo_m.jpg) | PROFESÖRMARMARA ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Yönetim ve Maliyet Muhasebesi ; İç Kontrol | | 590B0C0A93603816 |
54118 | ![NERMİN ÇITAK](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRMARMARA ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe İç Kontrol ; Muhasebe Etiği | ncitak[at]marmara.edu.tr | D2162F47E5EC238D |
133068 | ![ŞABAN UZAY](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRERCİYES ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İç Kontrol ; İçdenetim | suzay[at]erciyes.edu.tr | FB513048AEF26CF5 |
106328 | ![AYŞE NİLGÜN ERTUĞRUL YENER](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL MEDENİYET ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe İç Kontrol ; Denetim | | BF1FEF63868F71CC |
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 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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 |
232492 | ![ÜMMÜGÜLSÜM ZOR](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTSAKARYA ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; İç Kontrol ; İçdenetim | ummugulsumzor[at]sakarya.edu.tr | 456D3C0E4B23BEB8 |
17896 | ![İLKNUR 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| ![ORCID](../images/orcidFav.png) DOÇENTTRAKYA ÜNİVERSİTESİ/UZUNKÖPRÜ UYGULAMALI BİLİMLER YÜKSEKOKULU/MUHASEBE VE FİNANS YÖNETİMİ BÖLÜMÜ/MUHASEBE VE FİNANS YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Uluslararası Muhasebe ; İç Kontrol ; Mali Tablo Analizi | | 72973512725E137D |
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) | ![ORCID](../images/orcidFav.png) DOÇENTANADOLU ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İçdenetim ; İç Kontrol | scubukcu[at]anadolu.edu.tr | F8066F55E5EC6FE6 |
150569 | ![MURAT KARAHAN](data:image/jpg;base64,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| ![ORCID](../images/orcidFav.png) DOÇENTGAZİANTEP ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Muhasebe Etiği ; İç Kontrol | drmuratkarahan[at]gmail.com | C025CEEB2A2C7FAC |
261304 | ![ALİ 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qf++FP9a9OSzeQFhjbnAyetcF8D0L+ENQf/AKiLgD/tlHXp/lAwFPX+dKTsyIwuUY7M5wVxXI/FeKG3+Guq72UNI0KID1Y+ahwPfAJ/Cu1trrc3lycMK4H4225uvCOnQqm5m1OMDg8fu5OTjtUtlwgt0fN0o681BXQw6fbXmiX00UTPdRoHTDcABssffiudyckYNSaEq8GiiMbu2aKk1i9D2i+utemsVF1HA9sDtmcwyxyDHQ/Mqg84HA715hEV/tS6MkmxPtrlmHYbq7rXrCSy1Oyni1u9uYXmdJrae63qhMbFNqDoPlPXJ6e9eem48jULqVgWC3TsQDjPPTNZxT5tTVv3PvMub5XCZB2gZwe+KjPC+9L97knJNJJ90Vucgi9acf1pg4anZyRQMeh+cZ6dK2tPLR/cDb8kK44O1hg44POCc+x7Y5xcVpKiNAoK43AfMT0/CmySsLdkupIiyP5LEFlPDAHGR7c1dT5VIwM0w43s7IC0jbQ3Tp1PPrSu20HrWtPYznufSnwft44fhvYSIqgzyTSOQOpEjLz+CgfhXdVy3gKCGx8AaHHAoCNZxykA9Wcb2P4lifxrqAcgEd6xluaweljJvP3V1uHBzmvOvjPqcy2ehWKybYrh5pWxwwdAgUg9sB2/T0r0HUJVE2CeQa8N+Meps/jLTLVbpZIba0UmNWB8t3ZicjsSoTr2xVpdzFSs3Y5me7jilMdpJGkV1E0bpnLZPdh1BOa5GUYmPXk55rp7iGNrZrqKPM8LKZJOgx0VfQnv9MVz+pKFvH2nKk5H0PI/nWKVpNHdK0qaaI4s4GMg0UsPHP8AKigiOx6truohruztzLOsjMxMM1uUyNjfMCV7EY4Pc15bdNmS45zunY/rXqGvW+l6bLYW0moXN/qTbhAZ7ku0ceCSxAwuDjGSMn3xx5XcEtPI3Yuxxj3NJJc7srFyb9mr/wBbEfT8KhkPze1OYn6CmYya1ZzhTzzzSbD0HNWv7L1Aaeb77DdfYv8An58lvL64+9jHXjr1pAQDrWhbsv2cbjkcfLnGf1qTSNCutWdXH7q3OR5rDPPoBnn+XWu5vvDfhvw/pltc6jazMkp2rOHkKs2OhKnAPBOOO+KynWjF8u7N4Yac1zbLzOBOGniK8AcfXrUkoJfaqlmbgBRkn6Cuj8T6HYWkek6vokZ/sq7jMbEOz+XOuSQSc4yMEDPOG7Cq3hC1mvvHWiQwJuYX0UhGQPkRg7Hn0VSa6acrwuc1WDhOzPp4YtLKOKIKEjUKq44AHGKu6fP50HIAK8cGqN3gxn0qtot1sumhZuvHNEloYwnaSRev0gefEig+uOtfLnxEvILz4h6zLbK6xxziDD9d0arGx+mUJHtivp/V4IJJVE0ZYMO1fIWpX0mqapd6hKoWS6ned1BJALMSRz9aS2NLe8zoraJbmwlUorNIn7pf9sDqfYetYl5CtxZm5EoBjjU7SM7juC/yIP4VKsMksYdAx/d7D6EelRx2t3HHhFONrLhsY5471jOym9TspqTppJFGPCjFFOltZrd8SKAf94H+RooJ1Wh6Hqdz+8t0mnkkbcRGS+c4VuvOSOv44rzR2OTn1P8AOu1QmS7QtpuoxFc4kuIiqjj1zXEEbuTz9Kile7uXXsopIjxxk05R+dKR0FHetznNXw9py6r4j06wdWaOe4RJAvB2Ejd+ma9L+I+hXurX0S2KxJp9jEkVvapIuHwHLFUByMYVOn6A4828MazFoXiSz1OdHeKBiWWPG45UjjOPWvSbvxnpl/dXEmmlbqKVVneKTCSRuo+bG7aNu1RnBP4YGYkm9ioW6lbR7i2urGF7cKqY4CjGPbFdLoyvJqMShd4PUZ4xXnPh3xHYRefFLIYN8zugfoFJJxnoK9E8NuLi8EySKUVd6yLLtA/LqOtefKm4yPXpVVKJ0Xii3I8I60q21s8YtJGKytjbtXO4DB5GNw9wOR1HmXwisorv4g+czFWtLSSeMDuSVTB/Bz+NaHxJ8WwNZnw/bQ2kskuJJ7mGcyBMN9zt82V5B4Axxk5GX8MtTvNIub67iuLWG0kaOK4+0KWwBk7wF5OMgcHq4z6j0sPFqOp5WNkpT93ofQEgL5XHUVzrzm0v8nghqp/8Jrd2jOLnTY2e3kxL5Eu5/LKlhLsAIC42gnecZ/Mu/EGj6lHNIk/leWeXkwYwT0/eAlDn2Y1ulfbU86cWuhq+M9Xtx4E1a5N0IJlspQjb9pDlCFwfUsQB7kV8oA8YzXsXxO1VF8GwQRyp5l3Oqlcg7o1G4lfoQnPvXjQPes3o7G9NuSuy7JPOlmhhkZBuIO04+n8jVb7ZdHj7TN/32am2mSybB+4wP9P61AYwbcSnqW2/pUzSvc2jOSVriGaVzl5Xf6sTRTF+9RUFXPa9fuInstseXDMOV5A78ntXjZA+yxt3yf5mvZddsLS1sWeJbkuGABlu5JRj6MSK8XJ/0eP1Of5msqTu2b1fgVxrGkzgZpDyKRsbcDua6DmEP3B9aB+dDDhaBSAVRwKvWS7s54AI61SXpV6yZQr7vWgTHSjE5+UDjtXd+DoJ7TRTNBpaXdxPFM6FIftDgEbQGQP8inHBKnOcdK4G4k+U+oyD1r2vwfJLHpWlW72U++1PlyPaNhVHRY5CxIZ2dwdvG3eTlOaHUcFdK4RgpPV2M6PV7Nr+2Cia01IM4N3PKJZo2wQY5PNCKoA6cnG33NTSS2DaQBZ3cUNujl7Y6grF4J9ykqrEFfL2gE8nluTWpPf2uoSCzuppvtssRkd3jVEt9plVkfbtbAG9SD/eONu6s/VLWyu4lkt2t7SSBYmlvNPkCohYhQoxjtg4IG31OTmXWgpJOLX4rcrkk1dNP+keW+L7yK81yd4YTCoYhlbJYvnLFiSec56Y4xxnNc/0qe4k8yRmxjJJxUOKtpLRE7lqAh4J1YkfIW69xzTAP9AB/wCmv9KWzYC4Ct91uDQT/oeP+mmf0NOWwluQqvcUU5B270VmaRvY9b17VLK98qOD7UjgM21yNrDjOQCeeRj6mvIt37qMeg/rXbXl0moeP9auIkdV8rbtcYIK+Wh/UGuIx8i59KimrNmtSV4oQ4zQ3QUtKR8ozWxzkbD5hQBmj+I0o6GkMVelXrIcMeeTjiqAqzbzCItmTaCPfmmJllYlm1O3hYqEkkUEscDBPc131xqGsXTpFJaTwRTz/aEgjgYCR2yS3+2wQxjj1zjLEnlPBs0B8XWbTJEYwJEZZmwjbkZfmPOB83Nd0zaGdEa3tLZ1nttjzTrIf3ytJh8EjkDEeBjOWBwcE10YVuM+dwbSsr9rmVZKUOXms/zsat34hhi0ex1K6tre5mu90n7wCRJmChWEiDaF5w/yjnbH1OSvM67rB1Hw7e3M8kIu0jeKRjwZlknR1wNw+YN5pOFwBgdxWgyWWt3LfadWWO0ii3I14ofzJGwpHmtkgkc/7OdwBA453xVZ/YNHuZbcQeQ161pu8wtK6qdwyPugfIORg8+hFKM6KptWale6301emoONT2i1vG336b/ecMxywAoPFNHLd6lYccVhua7DY22SK3cEGppGTynC4x5vGPTBqFV3GlkyrPH6Ofr3FD2AVe2KKYpK0VDNI7HSaSzya7qE7zmZ3SR2k27d5LjJx2yecVzjDMMZ68UUVMfiLn8CGYwM05+FGD2oorVGDIxznFLxg0UUhgopQCzcdcUUUAzR0i9Fl9uDcCe3MW4DJHzKePTpj6ZratNahtDIxxIixlVE8eQxHXIGe2cHqOxyBRRXdh6soxcVsctanGUlcSe6lvbw3SysViICt0Vctk4XsvJOBjk1S8T6hLqBs7mWRmV4VRUYfc2DZ6nqFDH3Y0UU8VsvmKhuzBX7wqcjjrRRXEjpY+2XdOo981cfT/NZisqjJJ5z/hRRU1dIqxvQim3cik0uRBlZ4uuP4v8ACiiisuZnTyRP/9k=) | ![ORCID](../images/orcidFav.png) DOÇENTKİLİS 7 ARALIK ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İçdenetim ; İç Kontrol | | 70119F130A8FE94F |
39724 | ![AYSEL ÖZTÜRKÇÜ AKÇAY](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTVAN YÜZÜNCÜ YIL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; İç Kontrol | ayselakcay[at]yyu.edu.tr | 5FA5A577397DAA01 |
123089 | ![KADİR 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) | ![ORCID](../images/orcidFav.png) DOÇENTDİCLE ÜNİVERSİTESİ/DİYARBAKIR SOSYAL BİLİMLER MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Muhasebe Etiği ; İç Kontrol | kadir.gokoglan[at]dicle.edu.tr | B86FF898FC78C5A1 |