Prof.Dr. Kıymet ÇALIYURT

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1 Prof.Dr. Kıymet ÇALIYURT Personal Information Place of Birth : İstanbul Date of Birth : 02 Nisan 1969 Phone / Ext : +90 (284) TU E Mail : Other E Mail : Areas of Speciality accounting, finance, taxation, tax code, corporate governance, fraud examination, business ethics, accountability, sustainability Fields of Interest women in business, nongovernmental organisation, airline management, accounting history in Ottomans, international culture, sociology Biography Prof.Dr. Kıymet Tunca Çalıyurt Phd in Accounting and Finance, External Auditor Certified Fraud Examiner, Certified Public Accountant Book Series Editor "Accounting, Finance, Sustainability, Governance and Fraud: Theory and Application", Springer "Women and Sustainable Business", Gower Publishing, United Kingdom Partner Herme Consulting She was born in Istanbul and has graudated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. Her Masters and Ph.D. degrees are in the field of Accounting and Finance from the Social Graduate School, Marmara University. She has studied with Prof.Dr.David Crowther in postdocrorate study in London Metropolitan University on social responsibility in accounting. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with speacial interest in NGOs and aviation management. She is the founder of; International Group on Governance, Fraud, Ethics and Social Responsibility (IGonGFE&SR) and the president of the National International Students Conference Series on Governance, Fraud, Ethics and Social Responsibility (IConGFE&SR). International Women and Business Group. This group organises International Women and Business Conference annually. (http://5thibcwbc.jimdo.com) She has published papers and book chapters both nationally and internationally on fraud, social responsibility, ethics in accounting/finance/aviation disciplines and NGOs. Some of them are; Emerging Fraud: Cases from Emerging Economies, which was jointly edited with Samuel O.Idowu and published by Springer in Corporate Governance: An International Perspective will be published by Springer in (with Sam Idowu) Corporate Governance and Auditing in Airlines (2013) (in Turkish) Accounting and Accounting System in Hotel Management (2013) (in Turkish) She is book series editor in Springer for following titles; Women and Business (WB) Theory and Application on Corporate Audit, Governance and Fraud (TACAGF) Prof.Dr.Kıymet Tunca Çalıyurt' studies and activities on women and business are as follows;

2 * Founder of Edirne City Branch of Turkish University of University Women and member of IFUW since * Coordinator for the European Union Cross Border Project between Bulgaria and Turkiye titled "Business Training Center for Women Entrepreneurship in Edirne and Yambol" She has invited to Graduate School of Business Leadership in University of South Africa Johannesburg for the years She is married with a child. Educational Qualifications Post Doctoral Studies» Graduated in 2004 London Metropolitan University Post Doctoral Studies Thesis; Social Responsibility in Accounting Doctoral Degree» Graduated in 2002 Marmara University Graduate School of Social Science Doctoral Degree Thesis; Cost Accounting System in Sunflower Oil Industry bilimler enstitusu/ Master`s Degree» Graduated in 1994 Marmara University Graduate School of Social Science Master`s Degree Thesis; Accounting System in International Air Transport Assocation's Tourism Agencies bilimler enstitusu/ Bachelor`s Degree» Graduated in 1990 Marmara University Faculty of Business Administration and Economics High School» Graduated in 1986 Beşiktaş Atatürk High School Academic Titles Professor» In 2013 Associate Professor» In 2007 Assistant Professor Doctor» In 2002 Guest Scientist» In 2013 University of South Africa UNISA Graduate School of Business Leadership Academic and Administrative Positions Turkish Association on Certified Public Accountants and Certified Tax Accountants / Edirne Chamber of Certified Public Accountants Project Coordinator European Union Cross Border Project» Between 18 December December 2013 Graduate School of Social Science / Manager» Between 12 April September 2012 Professional Experience Editor in Chief Book Series on Women and Business Springer Editor in Chief Publisher Springer Book series titled Women and Business» Ongoing since 30 September 2013 Trakya University Academician» Ongoing since 21 December 1999 Mc Donalds Management Trainee» Between 01 April December 1999

3 Horwath Auditing External Auditing» Between 01 May June 1997 Singapore Airlines Finance Staff» Between 01 January April 1995 Turkish Grand National Assembly Guide in Dolmabahce Palace» Between 01 October December 1988 Publications International Articles 1. Accounting Ethics Education in Turkish Public Universities, Social Responsibility Journal, Volume 3, Issue 4, The Necessity of Fraud Education for Accounting Students: A Research Study From Turkey, Volume 2, Issue 3/4, Social Responsibility Journal 3. No Accounting for a Silent Spring: The Discouragement of Organic Agriculture, Social Responsibility Journal, (with David Crowther), Vol. 1 Iss: 3/4, pp Caliyurt, Kiymet Tunca: Research on Turkish Accountants Frauds Between ; Social Responsibility: An International Journal, CD Version, Vol 1 No 1; 2004, Anstead University, Malaysia, s ISBN: International Conference Proceedings 1. Tunca Caliyurt, Kiymet: Comparision of Accounting Concepts and Standards Between Bulgaria and Turkey; Globalization and Sustainable Development, International Scientific Conference, 1 3 July 2002, Gobrovo, Bulgaria. (July 2013) 2. Serinikli, Nilüfer; Çalıyurt Tunca, Kıymet: The Role of Women Labor Valuation Charity (WLVC) in the Involvement of Poor Woman in Labor Market, 3rd International Balkan Countries Women and Business Conference, October 11, 2012, Banja Luka, Bosna and Herzegovina, ISBN: (abstract published) (October 2012) 3. Tunca Caliyurt, Kiymet: Non Socially Responsible Accountants: Their Damage for the Public, 7th International Conference on Corporate Social Responsibility, September 3 5, 2012, Durham Business School, SRRNet, Durham University, UK (abstract published) (September 2012) 4. Tunca Caliyurt, Kiymet: Decreasing Fraud in Financial Markets: Recent Developments in Turkey, 71st International Atlantic Economic Conference, Athens, March 16 19, 2011, Royal Olympic Hotel, Athens, Greece (abstract published) (March 2011) 5. Tunca Caliyurt, Kiymet: Sustainability in SMEs of Turkiye: Opinion of Turkish CPAs, 8th International Conference on Corporate Social Responsibility, 8 10 September 2009, Cape Town, UNISA, South Africa (abstract published) (September 2009) 6. Tunca Caliyurt, Kiymet; Erdogan, Tolga: Forensic Accountant and Application in New Trade Code Draft, 2nd International Conference on Governance, Fraud, Ethics and Social Responsibilty, Trakya University Havsa Vocational College, Buyukada Anadolu Club, June 9 14, 2009, Istanbul (June 2009) 7. Tunca Caliyurt, Kiymet; Agun, Cuneyt; Pamukcu, Ayse: Recent Developments on Internal Auditing Legislation in Public Institutions of Turkey: A Hospital Case, 7th European Academic Conference on Internal Auditing and Corporate Governance, Cass Business School, April 15 17, 2009, London, United Kingdom (April 2009) 8. Tunca Caliyurt; Kiymet and Ozsoy, Muzaffer: The Historical Development of the Legislation for Preventing the Accounting Fraud in Turkey, 12th World Congress of Accounting Historians, July 20 24, 2008, Istanbul Harbiye Military Cultural Center. (tam metin basıldı) (June 2008) 9. Apak, Sudi; Caliyurt, Kiymet; Tavsanci, Aykut: Development of Turkish Banking in Accordance with Economic Policies in the 20th Century, The Balkan Countries 1st International Conference on Accounting and Auditing (BCAA), March 7 9, 2007, Edirne, Turkey (March 2007) 10. Tunca Caliyurt, Kiymet & Crowther, David: Final Year Turkish Accounting Students and Accounting Ethics Education, 4rd International Conference on Corporate Social Responsibility, London Metropolitan University, 7 9 September 2005, London, UK (abstract published) (September 2005) 11. Crowther, David; Tunca Caliyurt, Kiymet: The problems of Environmental Accounting in Turkey; Annual Congress of the European Accounting Association, Prague; April 2004 (abstract published) (April 2004) 12. Tunca Caliyurt, Kiymet: Comparision of International and Turkish Accounting Standards, Annual Conference of the British Accounting Association, Sep 8, 2003, London, UK (abstract) (September 2003) 13. Tunca Caliyurt, Kiymet: Taxpayer Ethics in Turkey, 1st International Conference on Corporate Social Responsibility, September 3 5, 2005, London Metropolitan University, (abstract published) (September 2003) 14. Tunca Caliyurt, Kiymet: A Statistical Research on Turkish Accountants Frauds Between 1992 and 2002; 1st International Ethics Congress of Turkey, September 2003, Hacettepe University, Research Center for Business and Professional Ethics (HUEM), Ankara, Turkey. (September 2003) 15. Tunca Caliyurt, Kiymet: Environmental Costing Regulation and Application in Turkey, 2nd International Conference on Ecological Protection of the Planet Earth, 5 8 June 2003, Congress Hall, Sofia, Bulgaria (June 2003) 16. Tunca Caliyurt, Kiymet: International Taxation Problems in E Commerce; 2nd International Conference on Marketing in the Era of Globalization, Concepts, Trends; May 2003, Bourgas Free University, Bourgas, Bulgaria (May 2003) 17. Tunca Caliyurt, Kiymet: Turkish Airlines Privatization; 1st Aviation Management and Education Research Conference, 17 June 2001, Concordia University, Montreal, Canada. (June 2001) International Conferences and Symposiums 1. Caliyurt, Kiymet; Avci Pinar: Women Accountants' Working Environment in Turkey: A Research from Trakya Region, Institution of Small Business Enterprises, 7 8 November 2012, Dublin, Ireland, ISBN: (could not attend because of health problem) (November 2012) 2. Caliyurt, Kiymet: The Ways of Preventing Fraud in the Future, 30th International Symposium on Economic Crime, Sep 2 9, 2012, Jesus College, Cambridge University, UK. (September 2012) 3. Invited Panelist "Preventing Fraud Techniques for Next 30 Years" 30th Cambridge University International Economic Crime Symposium (September 2012) 4. Invited Panelist Tunca Caliyurt, Kiymet: Prevention on Fraud in Turkey, Twenty Nineth International Symposium on Economic Crime, Jesus College, September 4 10, 2011, University of Cambridge, Cambridge, UK. (September 2011) 5. Invited Keynote Speaker Tunca Caliyurt, Kiymet: Being Entrepreneur Women in Balkan Countries : Problems and Solutions, 1st International Balkan Countries Women & Business Conference, September 29, 2011,

4 St.Kliment Ohridski University, Bitola, Macedonia (September 2011) 6. Invited Panelist Tunca Caliyurt, Kiymet: The Barriers on The Ethics Education In Finance In Developing Countries, Financial Ethics, Plenary Workshop XXII, Twenty Eighth International Symposium On Economic Crime, Jesus College, September 5 12, 2010, University of Cambridge, Cambridge, UK. (September 2010) 7. Caliyurt Tunca, K.; Acikgoz, Ali F.; Canbaz, S.; Talih, D.; Agun, C., Kilic, F.; The Effectiveness of Internal Control Procedures in SMEs: The Case Milk Sector in Edirne City, 8th European Academic Conference on Internal Auditing and Governance, Greece, April (authors could not attend because of crises in airport of Grecee) (April 2010) International Books and Book Chapters 1. Corporate Governance: An International Perspective the SummingUp, Springer Kiymet Tunca Caliyurt, Samuel O. Idowu (June 2014) 2. Emerging Fraud: Cases from Emerging Economies Yayınevi: Springer (April 2012) 3. (book chapter) Tunca Calıyurt, Kıymet: Reporting Fraud Using the Fraud Free Company Model: A Case for the SMEs in Emerging Economies?, Çalıyurt, Kıymet; Idowu, Samuel O. (Eds.), Springer, Globalization and Social Responsibility Prof.Dr.David Crowther and Prof.Dr.Kıymet Çalıyurt Cambridge Scholars Publishing; second edition edition (20 (September 2008) 5. (book chapter) Tunca Caliyurt, Kıymet: Corporate Governance Studies on the Accounting Environment in Turkey, The Ashgate Research Companion to Corporate Social Responsibility, Edited by David Crowther and Nicholas Capaldi, 2008, England, ISBN (book chapter) Tunca Caliyurt, Kıymet: Financial and Fiscal Crimes in Turkey, Representations of Social Responsibility Vol.II, Edited by: David Crowther and Renu Jatana, The ICFAI University Press, Hyderabad, India, ISBN: , (book chapter) Tunca Caliyurt, Kıymet; David Crowther: Corporate Social Responsibility Improves Profitabilitity, Stakeholders and Social Responsibility, Kuala Lumpur; Ansted University Press; 2004, ISBN: (book chapter) Crowther David; Tunca Caliyurt, Kiymet: Social Responsibility towards stakeholders Discussion, Stakeholders and Social Responsibility, Kuala Lumpur; Ansted University Press; 2004, ISBN: (book chapter) Tunca Caliyurt, Kıymet: Auditing and Financial Reporting for Non governmental Organisations in Turkey and the European Union: Comparisons and Recent Developments, Stakeholders and Social Responsibility, Kuala Lumpur; Ansted University Press; 2004, ISBN: National Articles 1. Çalıyurt, Kıymet: Importance of Financial Management Knowledge in Small and Medium Enterprises (SMEs) Managing by Women, Trakya Universitesi Sosyal Bilimler Enstitüsü Dergisi, Aralık 2011, Cilt: 13, Sayı: 2, National Books and Book Chapters 1. Corporate Governance and External Auditing in Airlines, Ekin Publications, 2013 (February 2013) 2. Accounting and Accounting System in Hotel Management, with İlknur Eskin, Ekin, 2013 (January 2013) Master`s Theses Advised 1. Accounting Transactions in Import Export Companies: An Application from Edirne City, Gökhan Göçler, Graduate School of Social Science, External Auditing in Small and Medium Enterprises, Pınar Yandal, Trakya University, Graduate School of Social Science, Jewellery Sector and Inventories Auditing in Jewellery Companies, Fatih Sarac, Trakya University, Graduate School of Social Science, Forensic Accountant and Application in new Turkish Trade Code, Tolga Erdoğan, Trakya University, Graduate School of Social Science, Proof Collection Techniques in Govermental and External Auditing, İlhan Kutuk, Trakya University, Graduate School of Social Science, Investigation about Regulation on Corporate Governance in Public Companies, Emine Serap Kurt, Graduate School of Social Science, Accounting Fraud in Turkey, Ahmet Bayraktar, Trakya University, Graduate School of Social Science, Sarbanes Oxley Act 2002 and Effects on External Auditing, Savas Demircan, Trakya University, Graduate School of Social Science, Fiscal Fraud Examination in Public Companies, Gülsen Geroğlu, Trakya University, Graduate School of Social Science, Accounting Ethics Education in Turkey, Evrim Altuk, Trakya University, Graduate School of Social Science, Cost Accounting System in White Cheese Companies, Banu Yılmazel, Trakya University, Graduate School of Social Science, 2003 Memberships 1. Association of Turkish Accounting Experts 2. Association of Internal Auditors of Turkey Editorial Positions 1. Corporate Governance: An International Perspective (April 2014) 2. Zorka, Jovanka, Caliyurt, Jakupovic: ^.Uluslararası Balkan Ülkeleri Kadın ve İş Dünyası Konferansıı Özet Kitabı, Ekim 11, 2012, Banja Luka, Bosna and Herzegovina 3. Çalıyurt, Kıymet ve Idowu, Samuel O.: Emerging Fraud: Fraud Cases from Emerging Economies, 2012, ISBN: , Springer 4. Caliyurt, K.; Tanc, A.: 3rd International Conference on Governance Fraud Ethics and Corporate Social Responsibility, June 7 11, 2011, Nevsehir, TURKIYE 5. Caliyurt,K: Conference Book 1st International Conference on Governance Fraud Ethics and Corporate Social Responsibility, June 11 14, 2009, Edirne, TURKIYE 6. David Crowther ve Tunca Caliyurt, Kıymet: Globalisation and Social Responsibility, 2006, İngiltere, ISBN: , Cambridge Scholars 7. David Crowther ve Tunca Caliyurt, Kıymet: Stakeholders and Social Responsibility, 2004, Malezya, ISBN: , Ansted Service Center 8. Danışma Kurulu Üyesi Scientific Annals of the Alexandru Ioan Cuza University of Iasi

5 9. International Peer Reviwed Journal Member in Advisory Board International Journal of Law and Management by Emerald 10. International Peer Reviewed Journal Member in Advisory Board Internation Peer Reviewed Journal Journal of Financial Crime by Emerald 11. Member in Advisory Board, Social Responsibility Journal Emerald Projects 1. Supervisor, Research Project funded by Trakya University, Evaluating Company Sustainability and An Application, February 21, 2012, N: 2010/01 (February 2012) 2. Supervisor for the Project funded by Trakya University, Project Title: External Auditing of Small and Medium Enterprises (March 2011) 3. Research project by Londra Metropolitan University (G1 1) Title: Social Responsibility Effects on Shareholder Prices: An Analysis of the Banking Sector in Turkey Supervisor:Kıymet Çalıyurt Researcher: Prof.Dr.David Crowther Department: Departmant of Accounting Banking and Financial Systems, July 2005 ISSN : Project No : 8 (July 2005) 4. Research Project funded by Londra Metropolitan University (G1 2) Title: Environmental Costing: Regulation and Application in the Turkish Sunflower Oil Industry Supervisor : Kıymet Çalıyurt Researcher: Prof.Dr.David Crowther Departmant: Accounting Banking and Financial Systems, November 2003 ISSN : Project No : 5 (November 2003) 5. Researcher, Research Project funded by Trakya University, Title of the Project: Globalisation in Airlines and Effects of Merger in Competition, March 3, 2003, TÜBAP 359 (March 2003) Awards 1. Academic Performance Award by Trakya University 2. Academic Performance Award by Trakya University Certificates 1. Certified Fraud Examiner, 2005 by Association of Certified Fraud Examiner 2. Certified Public Accountant by Turkish Association of Certified Public Accountant 3. Ticketing Certified IATA, Turkish Airlines Training Center Other 1. Invited Keynote Speaker, 4th International Balkan Countries Women and Business Congress, Bourgas Free University, June 20, 2013, Bulgaria (June 2013) 2. Chair in Session, 3rd International Balkan Countries Women and Business Congress, Banja Luka, October 11, 2012, Pan European University, Bosna and Herzegovina (October 2012) 3. Invited President in PhD Colloaquem (with Prof.Dr.Lee Parker) 2010 International Corporate Governance and Accountability Conference Feb 16 17, 2012, Mara Technology University, Hilton Sarawak, Malaysia (February 2012) 4. Conference Chair, 2nd International Balkan Countries Women & Business Conference, Dec 22, 2011, Chamber of Trade, Edirne. (December 2011) 5. Chair in Session, 3rd Trakya Region Development and Entrepreneurship Symposium, October 21 22, 2011, Tekirdağ, Namık Kemal University, Title of the Session: Entrepreneurship, Date and Time: II.Session, October 21st, 2011, (14:00 15:30) (October 2011) 6. Invited Speaker, Turkey 3rd Ethics Congress, Turkish Association of Certified Public Accountant and Certified Sworn Tax Accountant, April 2011, Hatay, Turkiye (April 2011) 7. Invited Speaker, Global Entrepreneurship Week, Edirne Chamber of Trade, Title of Speech: "International Looking to Women Entrepreneurship", Board of Edirne Women Entrepreneurship, Chair in Session, 16th World Productivity Congress and 10th European Efficiency Conference, Antalya Mirada Otel, Title of the Session: New Approches in Productivity, Date: November 6 10, 2010 (November 2010) 9. Invited Speaker, Turkey 2nd Ethic Congress, Turkish Association of Certified Public Accountant and Tax Sworn Accountants, October 2010, İstanbul (October 2010) 10. Chair in Session, 2nd International Trakya Region Development and Entrepreneurship Symposium, October 2010, Title of Session: Tourism and Regional Development, October 1st, 2010 (16:00 17:30) (October 2010) 11. Chair in Session, 12th World Congress of Historians July 20, 2008, Title of the Session: Development of Accounting in Countries, Hall Paul Garner Time:16:30 18:00, Harbiye Military Museum, Istanbul (June 2008) 12. Invited Keynote Speaker 4th International Social Responsibility Conference, London Metropolitan University, Sep 7 9, 2005, UK (September 2005) 13. Academic Visiting, Civil Aviaition Management Programme, Concordia University, Montreal, Canada, (June 2001) Courses Given Auditing Corporate Accounting Fraud Examination Internal Auditing Internal Control Procedures Year End Accounting

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