GRADUATE SCHOOL

Accounting and Auditing: The phenomenon of globalization has created a need for a “universal financial language” in the financial information system. To address this, International Financial Reporting Standards (IFRS) have been developed in accounting, countries have been encouraged to adopt them, and significant uniformity has been achieved in accounting practices and the preparation of financial statements.

Furthermore, emphasis has been placed on institutionalization and auditing, with high-quality International Auditing Standards developed for prepared financial statements, enabling access to reliable, transparent, and comparable financial statements at an international level.

In line with these global developments, in our country, particularly with the new Turkish Commercial Code, companies have entered a process of institutionalization, separating ownership and management functions. Beyond fulfilling legal responsibilities, accounting has increasingly focused on providing information to shareholders, stakeholders, potential investors, and lenders.

In alignment with these developments, the primary objective of the Accounting and Auditing PhD program is to train competent managers and expert researchers who are knowledgeable about national and international financial reporting standards, capable of organizing accounting processes in a digital environment, preparing and interpreting financial statements in accordance with standards, providing financial data to management, applying international auditing standards, adopting an interdisciplinary approach, and equipped with analytical thinking, problem-solving, contemporary knowledge and skills, and decision-making abilities.