Browsing by Author "Karacaer, Semra"

Filter results by typing the first few letters
Now showing 1 - 2 of 2
  • Thumbnail Image
    Conference Object
    Effects of Personal Values on Auditor's Ethical Decisions: a Comparison of Pakistani and Turkish Professional Auditors
    (Springer, 2009) Karacaer, Semra; Gohar, Raheel; Aygun, Mehmet; Sayin, Cem
    The aim of this study is to investigate the effects of personal values on auditor's ethical decision-making in two countries, namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors' value preferences by using the Rokeach value survey (RVS), and a case study is used to measure the reactions to an ethical dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions of moral intensity influenced both ethical judgments and behavioral intensions.
  • Thumbnail Image
    Article
    Entellektüel Sermayenin Firma Performansı Üzerindeki Etkisi
    (2009) Aygün, Mehmet; Karacaer, Semra
    Bu çalısmanın temel amacı, entellektüel sermaye ve firma performansı arasındaki iliskiyi incelemektir. Çalısmada firma performans ölçütleri olarak; karlılık, verimlilik ve piyasa değeri kullanılmıstır. İstanbul Menkul Kıymetler Borsası’na kayıtlı 50 firmanın 2007 yılı verileri incelenmis ve entellektüel sermaye ölçümünde Entellektüel Sermaye Katma Değer Katsayısı yönteminden yararlanılmıstır. Ampirik analizlerde korelasyon ve çoklu regresyon kullanılmıstır. Ampirik analiz sonucunda, yapısal sermaye etkinliği katsayısı dısındaki, entellektüel sermaye katsayısı ile firma performansı arasında pozitif ve istatistiksel olarak anlamlı iliskiler elde edilmistir.