Karai̇brahi̇moğlu, Yasemin
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Zengin, Yasemin
Karaibrahimoglu, Yasemin Zengin
Zengin-Karaibrahimoglu, Yasemin
Karaibrahimoglu, Yasemin Zengin
Zengin-Karaibrahimoglu, Yasemin
Job Title
Email Address
yasemin.zengin@ieu.edu.tr
Main Affiliation
03.02. Business Administration
Status
Former Staff
Website
ORCID ID
Scopus Author ID
Turkish CoHE Profile ID
Google Scholar ID
WoS Researcher ID
Sustainable Development Goals
5
GENDER EQUALITY
0
Research Products
9
INDUSTRY, INNOVATION AND INFRASTRUCTURE
2
Research Products
13
CLIMATE ACTION
0
Research Products
8
DECENT WORK AND ECONOMIC GROWTH
1
Research Products
14
LIFE BELOW WATER
0
Research Products
17
PARTNERSHIPS FOR THE GOALS
0
Research Products
1
NO POVERTY
1
Research Products
2
ZERO HUNGER
0
Research Products
4
QUALITY EDUCATION
1
Research Products
11
SUSTAINABLE CITIES AND COMMUNITIES
0
Research Products
16
PEACE, JUSTICE AND STRONG INSTITUTIONS
0
Research Products
3
GOOD HEALTH AND WELL-BEING
0
Research Products
6
CLEAN WATER AND SANITATION
0
Research Products
12
RESPONSIBLE CONSUMPTION AND PRODUCTION
0
Research Products
10
REDUCED INEQUALITIES
1
Research Products
15
LIFE ON LAND
0
Research Products
7
AFFORDABLE AND CLEAN ENERGY
1
Research Products
Documents
17
Citations
453
h-index
8
Documents
16
Citations
494
Scholarly Output
14
Articles
8
Views / Downloads
0/0
Supervised MSc Theses
0
Supervised PhD Theses
1
WoS Citation Count
237
Scopus Citation Count
173
WoS h-index
5
Scopus h-index
5
Patents
0
Projects
0
WoS Citations per Publication
16.93
Scopus Citations per Publication
12.36
Open Access Source
3
Supervised Theses
1
| Journal | Count |
|---|---|
| Afrıcan Journal of Busıness Management | 2 |
| Beyond Borders: New Global Management Development Challenges And Opportunıtıes | 1 |
| Corporate Governance: An International Perspective | 1 |
| Digital Product Management, Technology and Practice: Interdisciplinary Perspectives | 1 |
| Ege Akademik Bakış | 1 |
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Scopus Quartile Distribution
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12 results
Scholarly Output Search Results
Now showing 1 - 10 of 12
Article Citation - WoS: 100Corporate Social Responsibility in Times of Financial Crisis(Academic Journals, 2010) Karaibrahimoglu, Yasemin ZenginThe purpose of this study is to examine the effects of financial crisis on the number and extent of CSR projects. It is presumed that, during a financial crisis, as organizations act more conservatively and defensively (Cheney et al., 1990), they fail to balance the expectations of related parties. Therefore, organizations might choose not to engage in CSR projects. To study this, globally operating companies listed in Fortune 500 were examined by using paired sample t tests on 100 randomly-sampled global companies from the list of Fortune 500. Overall, it was found that there is significant drop in numbers and extent of CSR projects in times of financial crisis. The study contributes to the literature by initiating discussions on CSR and the ways they are affected by financial crisis.Article Citation - WoS: 38Citation - Scopus: 55Cost Management Through Product Design: Target Costing Approach(Taylor & Francis Ltd, 2010) Zengin, Yasemin; Ada, ErhanThe purpose of this study is to explore the role of target costing in managing product costs while promoting quality specifications that will meet customer requirements. In addition, it aims to develop a target costing module that will simplify implementation of target costing especially in small and medium enterprises (SMEs). Tools of operations management such as quality function deployment (QFD) and value engineering (VE) have been considered and evaluated in terms of their integration into the target costing. In order to investigate the total effect, an implementation of the QFD deployment-target costing process (QFD-TC process) was conducted in a small manufacturing company. Previous studies on target costing were mostly conducted in lead companies. This study focuses on implementation of the QFD-TC process in SMEs. Overall, it was found that the QFD-TC process was an essential technique in managing the costs of both a product and the overall production process. Combining target costing with QFD and VE techniques provides companies with a competitive cost advantage.Article Citation - WoS: 37Citation - Scopus: 38The Government Orientation and Use of Renewable Energy: Case of Europe(Pergamon-Elsevier Science Ltd, 2012) Biresselioglu, Mehmet Efe; Karaibrahimoglu, Yasemin ZenginLeft-wing parties have tendency to consider environmental demands from the society more than the other parties with different orientation. Therefore it is argued that the left-oriented parties have a greater tendency to rely on renewable energy consumption. Using a data from Europe between the years 1999 and 2009, this study aims to examine the impact of government orientation on the level of renewable energy consumption. It is found that there is a significant and positive relationship between renewable energy consumption and countries' government orientation, whether as a single ruling party or coalition, both from left-oriented or centre-oriented governments and a significant and negative relationship when a ruling party or coalition from right-oriented government. This study contributes to the currently limited literature on renewable energy consumption and government orientation by testing the relation empirically with the significant results. (C) 2012 Elsevier Ltd. All rights reserved.Book Part Citation - Scopus: 5Corporate Governance and Earnings Management: Quarterly Evidence From Turkey(Springer-Verlag Berlin Heidelberg, 2014) Karai̇brahi̇moğlu, YaseminIn 2003, following other developed and developing economies, the Capital Markets Board of Turkey (CMB) issued Corporate Governance Principles, in order to improve the board structure, increase shareholders rights, and enhance financial reporting quality through public disclosure and transparency in order to raise public confidence in, and restructure the Turkish capital market. One of the central issues in corporate governance is that there is no unique definition of good corporate governance practices that fit with the needs of all jurisdictions or firms. Considering Turkey's legal environment, the effectiveness of corporate governance principles in the country is of utmost importance. The CG principles developed in the country were adapted from Corporate Governance Principles of the OECD, which is a subject of debate in terms of enhancing the firm value. Therefore, this chapter aims to present the role of corporate governance on the quality of reported earnings of the ISE listed firms. Overall, the results indicate that the role of the board on quarterly earnings management in Turkey is highly contradictory and it is related to the direction of earnings management and external audit conducted by the Big-4 accountancy firms. Therefore, as a further policy implication, the corporate governance structure of Turkish firms should be strengthened by new regulations taking into account the needs of Turkish firms and the nature of the business culture in the country. © Springer-Verlag Berlin Heidelberg 2014. All rights are reserved.Book Part Accounting for digital products(IGI Global, 2010) Karaibrahimo?lu Y.Z.Digital products are "content" goods such as software, books, music, or movies which can be digitized and traded on a digital market place. With the increase in trade and ownership of digital products, several important management issues have arisen. Accounting treatment for digital products is one important management issue. It is argued that digital products require regulations in terms of recognition, measurement, valuation, reporting and taxation. Therefore, the purpose of this chapter is to discuss the accounting problems that arise as a result of the growing importance of digital products in the business environment and to propose suggestions based on the accounting concepts and standards. For this purpose, first, the increasing importance of digital products is briefly explained. Then, the challenge created as a result of expanding trading volume of digital products are discussed in terms of accounting with suggestions for the appropriate accounting for digital products. © 2011, IGI Global.Conference Object Does Education Improve Ethical Attitudes?(Int Management Development Association-Imda, 2007) Erdener, Ece; Zengin, Yasemin; Var, TurgutSome advocate that ethics can and should be taught in the classroom; while others view that ethics cannot be taught at this stage, and a person is either ethical or not. In today's business environment with the growth of accounting, the importance of accounting ethics has increased as a result of recent scandals such as Enron and Arthur Andersen. Such scandals have focused attention on ethical attitudes and how they can be improved. In this context, this study focuses on ethical attitudes and whether they are teachable or not. Within this framework, these theoretical concepts are supported by empirical research into whether ethical attitudes can be acquired through education. The correlation between educational background and ethical attitudes was tested. Overall we found that there are no significant differences in the mean of the attitudes and no significant relation between education and ethical attitudes.Article Is Corporate Governance a Determinant of Auditor Choice?-Evidence From Turkey(2013) Karai̇brahi̇moğlu, YaseminBağımsız dış denetim, güçlü kurumsal yönetimin önemli bir bileşenidir. Bağımsız dış denetçi seçimi birçok farklı etken tarafından belirlenir. Firmaya özgü faktörlerin yanı sıra, kurumsal yönetim, dış denetçi seçiminin bir belirleyicisi olabilir. Denetçi seçimi ve kurumsal yönetim arasındaki ilişki ikame veya tamamlayıcı etkisi ne göre değişiklik göstermektedir. Firmalar, bir taraftan güçlü bir kurumsal yönetişim yapısı ile denetim hizmetlerinin kalitesini ikame ederek, daha az etkili ve düşük kalitede denetimi talep etmeyi tercih edebilirken, diğer taraftan kurumsal yönetim yapısını tamamlamak ve desteklemek için yüksek kaliteli denetim de talep edebilirler. Bu nedenle, kurumsal yönetim mekanizmalarının dört büyük denetim firması ve uzman denetçi seçimi üzerindeki etkisini ortaya çıkarmak için, güçlü bir kurumsal yönetim yapısının denetçi seçimi ile ilişkisini anlamak önem arz etmektedir. Bu çalışmanın amacı, İstanbul Menkul Kıymetler Borsasında (İMKBde) işlem gören firmaların 2005-2009 yılları arasındaki 805 firma-yıl verisi kullanılarak, kurumsal yönetim ve denetçi seçimi arasındaki ilişkiyi araştırmaktır. Genel bulgular dört büyük denetim firması ve uzman denetçi seçiminin, özellikle yönetim kurulu ve ortaklık yapısı gibi, içsel kurumsal yönetim mekanizmalarından etkilendiğini ortaya koymaktadır.Article Citation - WoS: 34Citation - Scopus: 41Do Auditing and Reporting Standards Affect Firms' Ethical Behaviours? the Moderating Role of National Culture(Springer, 2016) Karaibrahimoglu, Yasemin Zengin; Cangarli, Burcu GuneriThis paper aims to examine the impact of national cultural values on the relation between auditing and reporting standards and ethical behaviours of firms. Based on a regression analysis using data regarding 54 countries between the years 2007 and 2012, we found that the impact of the perceived strength of auditing and reporting standards on the perceived ethical behaviours of firms is accentuated when a society is characterized by low power distance and in-group collectivism, and high institutional collectivism, future orientation and uncertainty avoidance. Empirically, the study addresses a gap in the literature by highlighting the influence of national culture on the effectiveness of legal settings and regulations on ethical behaviours.Article Citation - WoS: 5Ethical Behavior in Accounting: Some Evidence From Turkey(Academic Journals, 2009) Karaibrahimoglu, Yasemin Zengin; Erdener, Ece; Var, TurgutIn today's business environment, the role of accountants is significant. Managers and other decision-makers base their decision mainly on information that accountants provide. Since accuracy of decisions depends on the reliability of accounting information, the ethical dimension of the profession has gained considerable attention recently. Furthermore, major corporate failures such as Enron, Arthur Anderson and WorldCom have made ethical issues a paramount concern to those working in business and accounting. With this understanding, this study examined whether ethics is teachable or not based on a survey conducted among business students in two Turkish universities. Overall, research findings suggest a strong support for the inclusion of ethics in business and accounting curriculum.Doctoral Thesis The Role of Corporate Governance on Earnings Management: Quarterly Evidence From Turkey(İzmir Ekonomi Üniversitesi, 2010) Karai̇brahi̇moğlu, Yasemin; Özkan, SerdarKazanç yönetimi birçok araştırmacının ilgisini çeken önemli bir kurumsal olgudur. Kazanç yönetimi fırsatları kontrol altına alındığı takdirde kazanç rakamlarının daha güvenilir ve ihtiyaca uygun olması muhtemeldir. Bu sebeple, kurumsal yönetim ve denetim kalitesinin kazanç yönetimini kısıtlayan ve finansal raporların kalitesini arttıran iki önemli kontrol ve gözetim mekanizması olduğu varsayılmaktadır. Bu kapsamda, bu çalışma yönetim kurulu ve ortaklık yapısının ihtiyari tahakkuklar üzerindeki rolünü ampirik olarak araştırarak, kurumsal yönetim ve kazanç yönetimi literatürüne katkıda bulunmayı amaçlamaktadır. Daha detaylı olarak, çalışma kurumsal yönetim ve kazanç yönetimi arasındaki ilişkiyi dış denetim kalitesi ve kazanç yönetiminin yönünün bu ilişki üzerindeki etkisini de kontrol ederek üç aylık dönemler itibariyle araştırmayı amaçlamaktadır.Araştırmada, 2006-2009 yılları arasında İstanbul Menkul Kıymetler Borsası'ndan (İMKB) 2152 firma-üç aylık dönem verileri kullanılarak panel veri analizi yöntemi uygulanmaktadır. Genel bulgular 4 Büyükler ve endüstride uzmanlaşmış denetim firmaları tarafından denetlenen firmaların daha az ihtiyari tahakkuk kullandıklarını ve denetim firmasının denetlenen firma ile olan toplam iş ilişkisinin süresinin kazanç yönetimini kısıtladığını ortaya koymaktadır. Ayrıca, dış denetim kalitesi ve içsel kurumsal yönetim mekanizmalarının arasında güçlü bir ilişki vardır, buna göre firmaların 4 Büyükler ve endüstriyel uzmanlığı olan denetçi seçimlerinde içsel kurumsal yönetim mekanizmaları tarafından etkilenmektedir. Son olarak, bu çalışma içsel kurumsal yönetim mekanizmaları ve kazanç yönetim arasında bir ilişki olduğunu gösteren bulgular sunmaktadır. Ancak bu ilişkinin yönü ve büyüklüğü, denetim kalitesi, kazanç arttırıcı ya da kazanç azaltıcı ihtiyari tahakkukların kullanımı ve raporlamanın yapıldığı mali dönem ile yakından ilişkilidir.
