This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition.

The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.

Chapter 1. The Role of Jurisdictional Power of SAIs in Increasing the Effects of Public Auditing and the Ethics of Fiscal Jurisdiction

Chapter 2. The Role of Local Governments in Accounting Climate Change and Carbon Management: Recent Developments in Turkey
Chapter 3. Contemporary Developments on Sustainability Accounting and Reporting: An Overview Perspective
Chapter 4. Investigation of the Duty of Public Internal Auditors with AHP Method in Turkey
Chapter 5. The Impact of IFRS Adoption on Information Asymmetry: Evidence From Takeovers
Chapter 6. Relationship between Fraud Auditing and Forensic Accounting
Chapter 7. Assurance Expectations Extending from the Check Lists to the Strategy and Internal Control Performance
Chapter 8. Materiality in independent audit and sustainability reports assurance
Chapter 9. Analyzing corporate governance disclosures in type II agency problems in Indonesia
Chapter 10. Effect of Gender on the Board of Directors and Independent Audit Team on Corporate Earnings Management Behavior of Banking Sector
Chapter 11. Vetting Client Datasets Using an Audit Decision Support System: An Enhancement in Creating Audit-Evidence
Chapter 12. An Evaluation of Voluntary Disclosure Level of Listed Banks in Borsa Istanbul during the period from 2013 to 2017
Chapter 13. The Importance of Branding for Organizations: Decision Mechanism on Willingness to Pay a Price Premium for Branded Audit Services in Emerging Markets
Chapter 14. Common Audit Deficiencies under the Audit Quality Microscope
Chapter 15. Cryptocurrency and Corruption: Auditing with Blockchain
Chapter 16. Reflections of developments in information technologies to internal audit: Blockchain technology and continuous auditing
Chapter 17. Artificial Intelligence in Computer-Aided Auditing Techniques and Technologies (CAATTs) and an Application Proposal for Auditors
Chapter 18. Cost Controlling System "Just-in-time (JIT)" amidst the Covid-19 Pandemic: An Advantageor Disadvantage in the Digital Era? Conceptual Framework
Chapter 19. The Investigation of Accounting Value Relevance in The Information Technologies Sector: Evidence From Turkey.