| Proje Ekibi |
Doç. Dr. Hatice Pınar KAYA
Kırşehir Ahi Evran Üniversitesi, Türkiye Projedeki Rolü: Yürütücü |
| Proje Türü | Yükseköğretim Kurumları Tarafından Destekli Bilimsel Araştırma Projesi |
| Proje No | IIB.E2.17.009 |
| Proje Konusu | Evaluating going concern is an important issue concerning not only firm authorities but also auditors. The aim of the study is to identify the main risks threating going concern and develop control recommendations for these risks. In accordance with this purpose, the survey was conducted by individual interviewing with owners or managers of SMEs operating in Kırşehir and Kayseri. The data obtained from the surveys is analyzed by utilizing SPSS 20.0 program. As a result of the study, it was found that the main risks threatening going concern of which were especially on the SME scale were corporate management risk, fraud risk, reputation risk and financial risks. In order for the firms to be able to operate effectively for many years, it is necessary that the related parties especially the firm managements should give importance to corporate risk management and effective internal control. It is thought that the study is important in terms of raising the awareness about risk and risk management of all firm managements who are at the risk of facing very different risks on the market. Keywords: Risk Management, Internal Control, Going Concern Risk. |
| Proje Durumu | Tamamlandı |
| Başlangıç Tarihi | 24-04-2017 |
| Bitiş Tarihi | 19-07-2017 |
