Yazar "Üçoğlu, D." seçeneğine göre listele

Listeleniyor 1 - 2 / 2
  • Küçük Resim Yok
    Öğe
    Artificial intelligence and auditing: Benefits and risks
    (IGI Global, 2022) Üçoğlu, D.
    Artificial intelligence (AI) technology has impacted businesses and industries as well as audit companies. With the emergence of AI-enhanced systems, many tasks performed by auditors can now be completed more efficiently by these technologies. Such systems are used in different audit tasks, such as risk assessment, audit planning, fraud detection, audit inquiry, transaction testing, inventory count, and document testing. AI platforms designed for auditing provide time-saving, higher efficiency and accuracy, minimized risks and biases, and improved audit quality. This chapter provides examples of AI platforms and tools developed by Big 4 audit firms and discusses the benefits and risks of implementing AI technology in auditing regarding the extant literature. © 2022, IGI Global. All rights reserved.
  • Küçük Resim Yok
    Öğe
    Financial impacts of COVID-19 on tourism: Evidence from some listed companies
    (IGI Global, 2021) Üçoğlu, D.
    Tourism is a vulnerable sector to risk-related events such as natural disasters, terrorist attacks, economic crises, or infectious diseases. After the outbreak of COVID-19 being confirmed a pandemic in March 2020, the operations of tourism companies decreased sharply due to the restrictions and measures imposed as the virus was being transmitted easily between people through droplets or particles that float in the air. Therefore, this chapter focuses on the financial impacts of COVID-19 on tourism by examining the financial statements and disclosures of some listed companies. Although there are some studies on the potential effects of the COVID-19 on the economy or the businesses, there are hardly any concerning the financial impact of the pandemic on tourism companies as of the end of pandemic's first year. This study identifies the effect of COVID-19 on the financial position and performance of tourism companies, COVID-19 related risks, the strategies implemented by companies and their possible impact on operations. © 2021, IGI Global.