A New Regulatory and Auditing Agency: Public Oversight, Accounting and Auditing Standards Authority

dc.contributor.authorKarasu, Rauf
dc.date.accessioned2020-06-25T18:12:16Z
dc.date.available2020-06-25T18:12:16Z
dc.date.issued2014
dc.departmentKırıkkale Üniversitesi
dc.description.abstractIn the framework of the new Turkish Commercial Law and the EU accession process, a new regulatory and auditing agency with administrative autonomy called Public Oversight, Accounting and Auditing Standards Authority (POAASA) was established by Decree-Law No. 660. The powers and duties of the Capital Markets Board, the Banking Regulation and Supervision Agency that have power to public surveillance on relevant firms by virtue of their respective acts have been granted to the KGB by Decree No. 660. Thus, an integrated legal structure towards independent audit has been formed. With Decree-Law No. 660, an autonomous and independent body in terms of operation and decision-making process has been attempted to be established, albeit the POAASA is dependent on the Government regarding the appointment of the board members.en_US
dc.identifier.citationclosedAccessen_US
dc.identifier.endpage105en_US
dc.identifier.issn1300-1795
dc.identifier.issue1en_US
dc.identifier.scopus2-s2.0-84901348785
dc.identifier.scopusqualityQ4
dc.identifier.startpage79en_US
dc.identifier.trdizinidtrdizinikyoktur
dc.identifier.urihttps://hdl.handle.net/20.500.12587/5841
dc.identifier.volume47en_US
dc.identifier.wosWOS:000336876000004
dc.identifier.wosqualityQ4
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.indekslendigikaynakTR-Dizin
dc.language.isotr
dc.publisherTurkiye Orta Dogu Amme Idaresi Enstitusuen_US
dc.relation.ispartofAmme Idaresi Dergisi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectPublic surveillanceen_US
dc.subjectaccountingen_US
dc.subjectand auditing standardsen_US
dc.subjectindependent auditingen_US
dc.subjectregulatory and supervisory agenciesen_US
dc.titleA New Regulatory and Auditing Agency: Public Oversight, Accounting and Auditing Standards Authorityen_US
dc.typeArticle

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