Akademik Veri Yönetim Sistemi
Muhasebe ve Finansman Dergisi, sa.105, ss.1-20, 2025 (TRDizin)
The formation and widespread use of standards to ensure international uniformity in the world is recognised as one of the most significant changes in financial reporting in the history of accounting. These changes and developments considerably impact professional members and accounting education, which are closely related to the adaptation process of standards. The purpose of this study is to examine the views of academicians and independent auditors who provide accounting education at universities in Turkey on the adaptation process of financial reporting standards. Data were obtained from 389 participants consisting of 164 academicians, 208 independent auditors and 17 academicians and independent auditors by questionnaire method. In the study, frequency analysis, normality test, reliability analysis, difference tests and statistical analyses related to hypotheses were performed. As a result of the analysis of the data, it is concluded that there is no difference of opinion between independent auditors and academicians on the general views on standards and the services provided by the relevant institutions on standards, but there is a difference of opinion on the level of effectiveness of POA on standards and general problems related to standards. The study found that while there is a common understanding of the importance of standards, there are differences of opinion on the implementation and oversight of standards
Keywords: Financial Reporting Standards, POA, Accounting Education