1st International Symposium on Accounting, Auditing and Research Design

Prof. Dr. Yılmaz DEMİRHAN - Dean of Faculty of Economics and Administrative Sciences, Mardin Artuklu University Prof. Dr. Ganite KURT - Faculty of Financial Sciences, Department of Banking and Finance, Ankara Hacı Bayram Veli University Prof. Dr. Mehmet AYGÜN - Faculty of Economics and Administrative Sciences, Department of Business Administration, Van Yüzüncü Yıl University Prof. Dr. Mihriban COŞKUN ASLAN - Faculty of Economics and Administrative Sciences, Department of Business Administration / Accounting and Finance, Tokat Gaziosmanpaşa University Prof. Dr. Cuma ERCAN - School of Social Sciences, Department of Marketing and Advertising, Gaziantep University Prof. Dr. Fatma TEMELLİ - Faculty of Economics and Administrative Sciences, Department of Business Administration, Ağrı İbrahim Çeçen University Assoc. Prof. Dr. Ahmet Fethi DURMUŞ - Faculty of Economics and Administrative Sciences, Department of Business Administration, İnönü University Assoc. Prof. Dr. Tuba DERYA BASKAN - Faculty of Economics and Administrative Sciences, Department of Business Administration / Accounting and Finance, Kırıkkale University Assoc. Prof. Dr. Yusuf IŞIK - Kırıkhan Vocational School, Department of Accounting and Tax, Hatay Mustafa Kemal University Assoc. Prof. Dr. Metehan KÜÇÜKER - Faculty of Humanities and Social Sciences, Department of Accounting and Finance Management, Malatya Turgut Özal University Assoc. Prof. Dr. Cihat SAVSAR - Faculty of Economics and Administrative Sciences, Department of Finance and Banking, Hitit University Assoc. Prof. Dr. İbrahim ÇEMBERLİTAŞ - Faculty of Economics and Administrative Sciences, Department of Business Administration, Van Yüzüncü Yıl University Dr. Erhan POLAT - Faculty of Economics and Administrative Sciences, Department of Business Administration / Accounting, Mardin Artuklu University Dr. Ebru YAY ÖZER - Faculty of Economics and Administrative Sciences, Department of Business Administration / Accounting, Mardin Artuklu University Dr. Seher Meral ÇEVİREN - Tunceli Vocational School, Department of Management and Organization, Munzur University Dr. Medet İĞDE - Faculty of Economics and Administrative Sciences, Department of Business Administration / Accounting and Finance, Gaziantep University Lecturer Rıdvan İNANÇ - Van Vocational School, Department of Accounting and Tax, Van Yüzüncü Yıl University Lecturer Dr. Ali AKSÜT - Güroymak Vocational School, Office Services and Secretariat Department, Bitlis Eren University

Prof. Dr. Ahmet Vecdi CAN - Sakarya University / Rector of International Vision University Prof. Dr. Ali ALAGÖZ - Selçuk University Prof. Dr. Ali DERAN - Tarsus University Prof. Dr. Ali İhsan AKGÜN - Bakırçay University Prof. Dr. Ali Rıza Zafer SAYAR - Atılım University Prof. Dr. Banu Esra ASLANERTİK - College of Staten Island Prof. Dr. Başak Ataman GÖKÇEN - Marmara University Prof. Dr. Batuhan GÜVEMLİ - Istanbul University–Cerrahpaşa Prof. Dr. Beyhan MARŞAP - Ankara Hacı Bayram Veli University Prof. Dr. Burcu ADİLOĞLU - Istanbul University Prof. Dr. Cuma ERCAN - Gaziantep University Prof. Dr. Durmuş ACAR - Burdur Mehmet Akif Ersoy University Prof. Dr. Emine Ebru AKSOY - Ankara Hacı Bayram Veli University Prof. Dr. Ercan BAYAZITLI - Ankara University Prof. Dr. Erdal YILMAZ - Ağrı İbrahim Çeçen University Prof. Dr. Erkan ÖZTÜRK - Kırklareli University Prof. Dr. Eşref Savaş BAŞÇI - Hitit University Prof. Dr. Fatih Coşkun ERTAŞ - Atatürk University Prof. Dr. Fatma PAMUKÇU - Marmara University Prof. Dr. Fatma TEMELLİ - Ağrı İbrahim Çeçen University Prof. Dr. Fevzi Serkan ÖZDEMİR - Ankara University Prof. Dr. Fikret ÇANKAYA - Karadeniz Technical University Prof. Dr. Ganite KURT - Ankara Hacı Bayram Veli University Prof. Dr. Göksel YÜCEL - Istanbul University Prof. Dr. Gürbüz GÖKÇEN - Marmara University Prof. Dr. Halil Emre AKBAŞ - Yıldız Technical University Prof. Dr. Haluk BENGÜ - Niğde Ömer Halisdemir University Prof. Dr. Hayrettin USUL - İzmir Katip Çelebi University Prof. Dr. Hüseyin AKAY - İzmir Demokrasi University Prof. Dr. Hüseyin DALGAR - Burdur Mehmet Akif Ersoy University Prof. Dr. İbrahim AKSU - İnönü University Prof. Dr. İsmail BEKÇİ - Isparta Süleyman Demirel University Prof. Dr. İlket KIYMETLİ ŞEN - Beykoz Üniversitesi Prof. Dr. Jordan DELEV - International Vision University Prof. Dr. Kayhan TÜM - Hatay Mustafa Kemal University Prof. Dr. Kıymet Tunca ÇALIYURT - Trakya University Prof. Dr. Mehmet AYGÜN - Van Yüzüncü Yıl University Prof. Dr. Mehmet DEMİR - Sivas Cumhuriyet University Prof. Dr. Mehmet Emin KARABAYIR - Kafkas University Prof. Dr. Metin SABAN - Bartın University Prof. Dr. Mihriban Coşkun ARSLAN - Tokat Gaziosmanpaşa University Prof. Dr. Murat AZALTUN - Yalova University Prof. Dr. Mustafa KILLI - Osmaniye Korkut Ata University Prof. Dr. Mustafa KISAKÜREK - Kahramanmaraş Sütçü İmam University Prof. Dr. Münir ŞAKRAK - Marmara University Prof. Dr. Nalan AKDOĞAN - Başkent University Prof. Dr. Necdet ŞENSOY - Istanbul Commerce University Prof. Dr. Raif PARLAKKAYA - Necmettin Erbakan University Prof. Dr. Recep GÜNEŞ - Artvin Çoruh University Prof. Dr. Recep YILMAZ - Sakarya University Prof. Dr. Reşat KARCIOĞLU - Atatürk University Prof. Dr. Saime ÖNCE - Anadolu University Prof. Dr. Selahattin KARABINAR - Istanbul University Prof. Dr. Semra AKSOYLU - Kayseri University Prof. Dr. Semra KARACAER - Hacettepe University Prof. Dr. Seval KARDEŞ SELİMOĞLU - Anadolu University Prof. Dr. Seyhan ÇİL KOÇYİĞİT - Ankara Hacı Bayram Veli University Prof. Dr. Seyhan ÖZTÜRK - Kafkas University Prof. Dr. Suat KARA - Balıkesir University Prof. Dr. Suat YILDIRIM - Erzincan Binali Yıldırım University Prof. Dr. Süleyman UYAR - Alanya Alaaddin Keykubat University Prof. Dr. Süleyman YÜKÇÜ - Dokuz Eylül University Prof. Dr. Şaban UZAY - Erciyes University Prof. Dr. Şebnem YAŞAR - Dokuz Eylül University Prof. Dr. Tolga ULUSOY - Kastamonu University Prof. Dr. Ümit GÜCENME GENÇOĞLU - MUFAD Prof. Dr. Yasemin ERSOY - Zonguldak Bülent Ecevit University Prof. Dr. Yıldız ÖZERHAN - Ankara Hacı Bayram Veli University Prof. Dr. Yunus CERAN - Selçuk University Prof. Dr. Yusuf Cahit ÇUKACI - İnönü University Prof. Dr. Zeynep TÜRK - Osmaniye Korkut Ata University Assoc. Prof. Dr. Ahmet Fethi DURMUŞ - İnönü University Assoc. Prof. Dr. Ali KESTANE - Kilis 7 Aralık University Assoc. Prof. Dr. Atila KARKACIER - Tokat Gaziosmanpaşa University Assoc. Prof. Dr. Aysel ÖZTÜRKÇÜ AKÇAY - Van Yüzüncü Yıl University Assoc. Prof. Dr. Can ÖZTÜRK - Çankaya University Assoc. Prof. Dr. Cihat SAVSAR - Hitit University Assoc. Prof. Dr. Dursun KELEŞ - Iğdır University Assoc. Prof. Dr. Ersin KORKMAZ - Erzincan Binali Yıldırım University Assoc. Prof. Dr. Esra ATABAY - Çanakkale Onsekiz Mart University Assoc. Prof. Dr. Fırat ALTINKAYNAK - Atatürk University Assoc. Prof. Dr. Filiz YÜKSEL - Kütahya Dumlupınar University Assoc. Prof. Dr. Gencay KARAKAYA - Istanbul Commerce University Assoc. Prof. Dr. Hakan VARGÜN - Karabük University Assoc. Prof. Dr. Hüseyin TEMİZ - Samsun University Assoc. Prof. Dr. Irum SABA - IBA, Karachi Assoc. Prof. Dr. İbrahim ÇEMBERLİTAŞ - Van Yüzüncü Yıl University Assoc. Prof. Dr. Mehmet GÜNER - Erzincan Binali Yıldırım University Assoc. Prof. Dr. Mehmet GÜNLÜK - Muğla Sıtkı Koçman University Assoc. Prof. Dr. Metehan KÜÇÜKER - Malatya Turgut Özal University Assoc. Prof. Dr. Murat FİDAN - Kastamonu University Assoc. Prof. Dr. Murat ÖZCAN - Abant İzzet Baysal University Assoc. Prof. Dr. Murat SERÇEMELİ - Giresun University Assoc. Prof. Dr. Nermin AKYEL - Sakarya University of Applied Sciences Assoc. Prof. Dr. Nuraydın TOPCU - Yalova University Assoc. Prof. Dr. Ömer Faruk GÜLEÇ - Kırklareli University Assoc. Prof. Dr. Özkan SARISOY - Namık Kemal University Assoc. Prof. Dr. Tolga ALA - Erzincan Binali Yıldırım University Assoc. Prof. Dr. Tolga ORAL - İnönü University Assoc. Prof. Dr. Tuba DERYA BASKAN - Kırıkkale University Assoc. Prof. Dr. Yasin ŞEKER - Hitit University Assoc. Prof. Dr. Yaşar ÖZ - Bartın University Assoc. Prof. Dr. Yusuf IŞIK - Hatay Mustafa Kemal University Neslihan ÇETİNKAYA, PhD - University of Greenwich Kausar ABBAS, PhD - University of Sialkot, Pakistan