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Business and Management (R0)

Ganite Kurt

Özkan Sarisoy

Recent Advancements in Auditing

Theory, Practice, and Innovation

&lt;p class="MsoNormal"&gt;&lt;span lang="tr"&gt;PART 1 - ABOUT ACCOUNTING AND AUDIT RESEARCHERS&amp;rsquo; PLATFORM (MUDEP) AND ASSURANCE SERVICES ASSOCIATION (GHD): CHAPTER 1: Introduction - An Innovative Dual Structure for Academic Engagement in Accounting: The Association-and-Platform Model.- CHAPTER 2: In Memoriam: The Scholarly Legacy of Mehmet &amp;Ouml;zbirecikli &amp;ndash; A Bibliometric Reflection.- PART 2 - AUDIT THEORY THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp; &lt;/span&gt;3: Audit Procedures Disclosed under Key Audit Matters: An Analysis of Auditor Reports from BIST - Listed Manufacturing Companies.- CHAPTER&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp; &lt;/span&gt;4: The Role of Materiality in Audit Sample Selection.- PART 3 - AUDIT PRACTICES THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 5: Evaluating Concern Assumptions in Auditing: A Case in the Renewable Wind Energy Sector.- CHAPTER 6: Examining The Effect of Related Party Transactions on the Value of the Enterprise Within The Scope of ISA 550: The Case of ISBANK.- CHAPTER 7: ISA 560 Subsequent Events: An Application in Borsa Istanbul.- CHAPTER 8: ISA 570 &amp;lsquo;Going Concern&amp;rsquo; Standard: Applications in the Banking Sector Audit Reports.- PART 4 - ARTIFICIAL INTELLIGENCE AND DIGITALIZATION IN AUDITING THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 9: Effects of the Digital Integration Process on the Practice of Independent Auditing.- CHAPTER 10: Exploring the Role of the Internet of Things and Digital Twin Technologies in the Audit Process.- CHAPTER 11: The Use of Artificial Intelligence in Independent Auditing.- PART 5 - RECENT ISSUES ON INTERNAL AUDITING AND EXTERNAL AUDITING THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 12: Expectation Gaps in Internal Auditing: An Examination of the Perspectives of External and Internal Auditors.- CHAPTER 13: An Examination of the Effects of the Pandemic Period on the Independent Audit Process Within the Scope of International Auditing Standards.- CHAPTER 14: Legal and Criminal Liabilities of the Independent Auditor.&lt;/span&gt;&lt;/p&gt;

Platform Supply Chains in the AI Era

This open access book provides a systematic and in-depth analysis of the critical risks inherent in modern platform-based supply chains. Employing rigorous analytical methods, including game theory and advanced, computationally efficient simulation techniques, it delves into three core areas: operational risks, information and data risks, and quality and compliance risks. The book moves beyond traditional supply chain paradigms to address challenges unique to the platform economy. This includes the strategic threat of platforms using seller data to launch competing products, the complex trade-offs in managing third-party product quality, the impact of reactive capacity on quality decisions, and the challenge of optimizing inventory across networks of unprecedented scale. It is an essential resource for graduate students, academic researchers, and advanced practitioners in the fields of operations management, supply chain management, and information systems. The content is suitable for readers with a graduate-level understanding of these disciplines.

Risk Management

Platform Supply Chains 5

**This edition will be released in March 2027. If you want to get a copy ahead of then, have a look at our hardback edition, released in May 2026.** 'If you're worried about wasting your life, read this book.' Rutger Bregman, author of Humankind A ridiculously in-depth guide to finding a fulfilling and impactful career in an age of AI. You have about 80,000 hours in your career: 40 hours a week, 50 weeks a year, for 40 years. This means your choice of career is the most important decision you'll ever make. Choose well, and you can have a more rewarding, interesting life, and also help solve some of the world's most pressing problems. Choose poorly, and you could waste decades. So what should you do? Most advice is based on no research, instead offering (misleading) platitudes like 'follow your passion'. It's surprisingly out of date, focusing on traditional paths rather than those most likely to thrive in an age of AI. And if you want to help others, the advice is even more simplistic: telling you to choose careers like nurse or doctor, when there are paths in which almost anyone can save more lives. In fact, some careers have hundreds of times more impact than others, but most of us have no idea which ones. Benjamin Todd is the founder of 80,000 Hours, a non-profit that's spent over ten years researching how to have a meaningful and impactful career. Here he introduces a tried-and-tested toolkit framework that has already led thousands of people to change their path. It covers:<ul><li>What really makes for a dream job, and why finding it probably doesn't involve 'following your passion'.</li><li>How to identify which global problems are most pressing, and why they might involve AI as much as climate change.</li><li>Which roles are likely to be automated, and how to ensure yours isn't among them.</li></ul> It's also full of practical tips and tools. You'll come away with a plan to use your 80,000 hours in a way that's rewarding and fulfils your potential to make a difference. 'This career guide is among the most thoughtful and grounded I've seen.' Cal Newport, author of Deep Work 'A remarkably rigorous guide about how to find that perfect career for you.' Ali Abdaal, author of Feel-Good Productivity 'Based on evidence and good sense, not platitudes.' Steven Pinker, author of The Better Angels of our Nature 'The most informative book you can read if you're stuck trying to make one of life's most important decisions.' Hannah Ritchie, author of Not the End of the World

How to Have a Fulfilling Career That Does Good

80,000 Hours

This is the updated and expanded edition of the only radical, multidisciplinary, international introduction to intellectual property in its socio-economic contexts. Bringing together voices from law, sociology, economics, political science, and cultural studies from across the Global North and Global South, experts and activists Mat Callahan and Jim Rogers offer a detailed history and analysis of IP before asking critical questions designed to underscore its importance in the broader struggle between capital and the commons. What are the broader implications of IP, whether for agribusiness, pharmaceuticals, education, or entertainment? Is IP law a fundamental pillar of our culture, or has it been used to protect and assert the ownership of, and thus limit, the spread of ideas and creativity? With a chapter structure moving from historical and theoretical foundations to industry-specific conflicts and policy analysis, this book covers the breadth and depth of IP areas, including patents, copyrights, trademarks, and trade secrets, as well as emerging issues such as digital rights and biotechnology. Key features include: - voluminous, up-to-date case studies, both Western and non-Western; - an extensive, jargon-busting list of abbreviations of specialized or technical terms; - a new chapter on copyright and socialism; - revisions and updates accounting for the seismic impacts of artificial intelligence. This is a foundational must-read for all researchers, students, and activists interested in critical analyses of IP laws and policies--not just their legal frameworks, but also their broader social, economic, and political implications.

A Radical Guide to the Past, Present, and Future of the Ownership of Ideas

Rethinking Intellectual Property

Turn enterprise AI into a source of strategic insight, not just productivity gains.The AI Gap by leading AI expert and keynote speaker Richard Foster-Fletcher shows business and technology leaders how to unlock greater value from enterprise AI by changing the structures, processes and culture surrounding it. Organizations invest in AI expecting new intelligence and transformative insights. Yet AI is often introduced through procurement, security, legal and compliance systems designed for standard software, restricting its potential before it can deliver on that promise. This book explains why this gap persists and what organizations must change to close it. You'll learn how to: - Identify organizational barriers limiting the value of AI - Move beyond productivity-focused AI implementation - Create conditions where AI can generate deeper insights - Enable employees to explore, experiment and challenge established thinking &gt;The AI Gap equips leaders to rethink AI implementation, create space for experimentation and turn artificial intelligence into a powerful driver of organizational insight and long-term business value. Themes include: enterprise AI, AI implementation, AI strategy, business transformation, organizational culture, AI innovation

How Business Decisions Expand What AI Can Do

The AI Gap

Frontiers of Artificial Intelligence, Ethics and Multidisciplinary Applications

This book introduces cutting-edge computational optimization techniques designed especially for AI enabled systems. These techniques inculcate advanced algorithms with real world applications to enhance efficiency and accuracy. Its focus on the hybrid and ensemble models makes it stand out, presenting novel and creative solutions for the complex problems. Through case studies and real-world applications the book not only highlights the theoretical aspects of the optimization techniques but also provides a link between theory and practice. With the help of clear explanations and practical examples the book empowers the readers to delve into the complex problems and providing optimized solutions leading to enhancing the performance of AI enabled systems.&nbsp;The book explores the advanced computational optimization techniques covering wide range of topics like nature-inspired algorithms, metaheuristics and hybrid optimization methods. This book caters the need of AI researchers, data scientists and machine learning engineers who aim to optimize their models and algorithms. It will be a valuable resource for the academicians and students studying AI and its related subfield. Professionals in the field of finance, healthcare, agriculture, education where AI applications are prevalent, will benefit from the practical insights provided. Overall, it caters to anyone interested in enhancing AI systems through sophisticated optimization strategies.

Computational Optimization Techniques for Artificial Intelligence Enabled Environments

Artificial intelligence has crossed the liability Rubicon. It is no longer a backend IT experiment governed by soft ethics, voluntary frameworks, and vague policy statements; it is a material financial asset driving enterprise revenue and unprecedented legal exposure. As we transition into Industry 5.0, algorithms are making autonomous, consequential decisions at machine speed. Yet, corporate boards and risk committees are attempting to govern these gigahertz systems using static compliance checklists designed for a slower, simpler era. The result is a looming crisis of algorithmic discrimination, regulatory friction, and catastrophic reputational decay. When an opaque, black-box model hallucinates financial advice or leaks proprietary trade secrets, the ensuing failure cascade can destroy billions in market capitalization overnight.AI Governance and Risk Management provides the definitive, boardroom-ready blueprint for surviving the fragmented global regulatory dragnet. This book dismantles the illusion of traditional "Human-in-the-Loop" oversight, proving that true algorithmic safety requires hard, architectural constraints. Drawing on decades of technology operations and academic leadership, the text translates classical financial auditing principles into executable machine logic. The author brings unparalleled practical experience-from supporting six Silicon Valley startups in client-facing roles to develop computer vision use cases, to leading over 30 continuous improvement projects for Cisco Systems. Having authored foundational texts on Segregation of Duties (SOD) and Hierarchical SOD two decades ago, and backed by 15 years of teaching financial risk management, this expertise culminates in the AI Integrity Framework (AIIF). This Hamiltonian approach empowers organizations to embed continuous improvement cycles and strict SOD directly into their deployment pipelines.Readers will discover how to engineer automated "Build Breaks," architect deterministic kill switches, and secure the unstructured data supply chain against copyright contamination and intellectual property theft. By shifting from reactive public relations to proactive "Governance as Code," Chief Risk Officers, legal counsel, and audit committees can mathematically prove fiduciary control to regulators across overlapping jurisdictions, from California to the European Union.Authored by a veteran industry practitioner, creator of five previous Wiley &amp; Sons texts, and current developer of the Industry 5.0 and AI curriculum at Santa Clara University, this release is not a theoretical ethics manual. It is an uncompromising operational survival guide. It provides the exact structural tools necessary to transform artificial intelligence from an unquantified off-balance-sheet liability into a fully auditable, legally defensible, and highly profitable enterprise asset.

The AI Integrity Framework (AIIF) for Enterprise Control and Regulatory Compliance

Auditable AI Governance and Risk Management

Digital Transformation and Innovation

This book explores how Generative Artificial Intelligence is reshaping creativity, innovation, and human–AI collaboration across art, design, business, and education. Taking an interdisciplinary and practice-oriented approach, the book offers conceptual frameworks and practical insights to support the active shaping of creative processes in the context of digital transformation. The book brings together international contributions from artistic practice, critical and philosophical inquiry, design and innovation research, entrepreneurial ecosystems, and future-oriented education. Structured around three thematic sections, creative practices and critical perspectives; human–AI collaboration in design and innovation; and education and future skills, the volume develops a coherent narrative on how AI transforms not only creative outputs, but also processes, roles, and ways of thinking.A distinctive feature of the book is its integration of reflective and artistic perspectives with empirical studies and real-world applications. It traces historical developments of AI in creative domains, challenges dominant narratives of generative AI, and introduces novel approaches to co-creation and human–machine partnerships. At the same time, it addresses applied contexts such as storytelling in entrepreneurial ecosystems, AI-supported design, and practical experiments in collaborative creativity. Overall, the book provides guidance for developing human-centred, responsible, and sustainable approaches to creativity in an age of co-creative intelligence.

Reframing Human–Machine Collaboration

Creativity and Artificial Intelligence

Contemporary Issues in Air Transport

Transforming Air Cargo: Innovations, Challenges, and Sustainable Solutions in a Dynamic Market examines the rapidly evolving air cargo industry, addressing the critical factors shaping its future. Sections delve into the impacts of e-commerce growth, technological advancements, the COVID-19 pandemic, and global supply chain restructuring. Topics covered include commercial and regulatory contexts such as air cargo demand forecasting and revenue management, resiliency and sustainability, air cargo flow networks, economic development, strategies for reducing CO2 emissions, including the adoption of sustainable aviation fuel (SAF), and emerging strategies such as innovative approaches of air cargo carriers and key players like Amazon Prime Air. Final sections investigate technological innovations, including advanced air mobility and digital transformation within the industry. This book is an invaluable tool for industry professionals, including air cargo operators, logistics managers, and supply chain experts, as well as academics and students in logistics, transportation, and business management. Readers will gain critical insights into market trends and challenges, empowering them to make informed strategic decisions.

Innovations, Challenges, and Sustainable Solutions in a Dynamic Market

Transforming Air Cargo

Die Digitalisierung hinterlässt ihre Spuren im Recht, etwa in der Vertragsgestaltung, bei Fragen der Strafzumessung oder im Verwaltungshandeln und ist damit Gegenstand der juristischen Ausbildung. Ausgehend von einer begrifflichen Klärung erörtert das Lehrbuch anhand der drei großen Hauptrechtsgebiete (Öffentliches Recht, Zivilrecht und Strafrecht) die Schnittstellen, an denen Recht und Digitalisierung sich treffen. 
Die 2. Auflage des rasch rezipierten Lehrbuchs widmet sich u.a.
<li>der Geltung der KI-Verordnung, mit Auswirkungen auch für das Privatrecht, 
</li><li>der Herausbildung internationaler Regeln zu Verträgen zwischen und mit KI (sog. UNCITRAL-Regelwerk), 
</li><li>den Plänen der Bundesregierung, Regeln zu Smart Contracts zu erlassen (laut Koalitionsvertrag).
</li>

Recht der Digitalisierung

Practical courage frameworks for auditors navigating AI and regulatory pressure&nbsp; Auditing with Courage: Reimagining Assurance and Building Trust in the Age of AI, written by PCAOB Board Member Christina Ho, combines memoir with actionable guidance for auditors facing today's most difficult professional challenges. Ho draws on lived experience dissenting from within the system to show auditors how to stand firm when it matters most.&nbsp; Auditing with Courage provides practical frameworks for speaking up at every career stage, grounded in Ho's journey from Tiananmen Square to confronting U.S. Senators. The book addresses the growing need for independent AI assurance, explaining why auditors are uniquely positioned to provide it and how principled courage strengthens both the profession and public trust. Real-world scenarios cover AI-driven risk assessments and pressure to approve unsafe systems.&nbsp; Readers will also find:&nbsp; <ul> <li>Courage frameworks that move beyond abstract ethics to audit-specific guidance for challenging management decisions and questioning AI outputs&nbsp;</li> </ul> <ul> <li>Real-world scenarios addressing AI-driven risk assessments and the regulatory uncertainties surrounding emerging technologies&nbsp;</li> </ul> <ul> <li>Insights from an insider who dissented from within the system rather than leaving, offering a perspective distinct from whistleblower narratives&nbsp;</li> </ul> <ul> <li>Practical strategies for building independent AI assurance capabilities as AI systems increasingly influence credit approvals, insurance pricing, and investments&nbsp;</li> </ul> <ul> <li>Guidance for auditors at every career stage on how to speak up when pressured to approve systems that may cause harm&nbsp;</li> </ul> Auditing with Courage is written for external auditors, internal auditors, government auditors, accounting engineers, and accounting students who need concrete guidance for exercising professional courage in technically complex situations. Ho's firsthand experience at the highest levels of audit oversight makes this an unmatched resource for professionals committed to protecting investors and public trust.&nbsp;

Reimagining Assurance and Building Trust in the Age of AI

Auditing with Courage

Beck international

The Book Artificial Intelligence will profoundly shape the future economy and society. Whereas the potential benefits are notable and desirable, the risk of serious harm is considerable. The new EU AI Act 2024/1689 therefore seeks to provide a legal framework to regulate AI systems in the EU. Written by an international team of experts, this Article-by-Article Commentary provides a comprehensive analysis and explanation of each of the provisions of the AI Act to assist in the interpretation and application. Each commentary follows a clear and uniform structure, also providing key information on the function and context of each provision. Where appropriate, practice tips are also given. The Advantages at a Glance<ul><li>Comprehensive analysis</li><li>International team of renowned experts</li><li>Clear and uniform structure</li></ul> The Target Group For in-house counsel, legal practitioners, scholars, supervisory authorities, industry groups.

Article-by-Article Commentary

Artificial Intelligence Act

Humanity's most spectacular era yet is increasingly within reach.So why are we doing everything we can to hold it back?The bestselling author of The Rational Optimist delivers a daring vision of the future - one that is potentially dazzling, but only if we stop sleepwalking into self-inflicted decline.We're on the brink of a truly spectacular explosion of productivity and prosperity, argues Matt Ridley, thanks to a combination of artificial intelligence, material science and genomic knowledge that is unprecedented in its scope and implications. With characteristic wit and ferocity, he confronts the irrational pessimism that dominates public discourse and examines the bureaucratic bloat, regulatory overreach, ideological superstition and crony capitalism that stand in the way.Optimistic in conclusion but unsparing in its analysis, The Flourishing is a rousing call to achieve and innovate by refusing to settle for a merely adequate future when a magnificent one is within reach.

The Rational Pessimist

Recent Advancements in Auditing

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