... performance as follows. First, this paper contributes to previous literature by examining and testing independent, female and foreign board members as a new antecedent of CSR performance in research on Turkey; second, by examining a sample of the “500 biggest Turkish companies” and providing some tips about...

...Erhan Atay; Jane Lai Yee Terpstra-Tong Purpose Taking the deadliest mine accident in Turkey’s history as a case of corporate social irresponsibility (CSI), this study aims to examine the adequacy of Campbell’s (2007) model to explain firms’ CSI behaviour. Design/methodology/approach...

... it takes for these investments to have an impact on firms' intellectual capital. Practical implications A larger sample of firms covering a longer time span could be utilised. Generation of a CSR index in Turkey that eliminates the subjectivity of CSR measurement will undoubtedly improve the accuracy...

...Emel Gonenc Guler; Cemal Yukselen Purpose The purpose of this study is to explore the beliefs of employees who work in different positions in the hotels in Edirne, Turkey regarding unethical applications. Design/methodology/approach The survey method was used to determine the hotel personnel's...

...Aylin Poroy Arsoy; David Crowther Purpose The purpose of this paper is to investigate the extent of convergence of regulations and of practice regarding corporate governance between a developing country (Turkey) and a developed country (the UK). Design/methodology/approach The development...

...Kiymet Tunca Caliyurt Purpose Ethics education in accounting has become more of an issue after the Enron collapse. The aim of the study is to evaluate the importance given to accounting ethics education in business schools in Turkey and to discuss the possible problems by comparing the results...

... to illuminate the future prospects on CSR issues of these firms and to elucidate their vision. Findings Not surprisingly, the most appreciated companies on CSR have a pro‐active approach. However, this should not be taken as a reality of Turkey since these companies are leaders in the field. The most...

... related to reporting on CSR conducted in the ISE‐30 Index in Turkey. © Emerald Group Publishing Limited 2007 Corporate governance Corporate social responsibility Financial reporting Turkey Audit committees Social Responsibility Journal Volume 3 Number 3 2007 19 Evolution of Reporting...

... supports fraud education in the accounting programs is the American Instituation of Certified Public Accountants (AICPA). Turkey, IFAC member and candidate member of the European Union, tries to follow recent developments in the world of accounting. Even if there is no pressure by any institution, Caliyurt...