CURRICULUM VITAE. : Atatürk University : Atatürk University

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1 1. Name & Surname : Yunus KİSHALİ CURRICULUM VITAE 2. Academic Title : Professor 3. Degree : PhD Degree Research Area University Year Undergraduate Arts in Business SULTANAHMET ECONOMICS Administration Program AND TRADE ACADEMY Master Agricultural Economy Program HOHENHEIM UNIVERSITY Doctorate Business Administration Program ATATÜRK UNIVERSITY Academic Titles Doctor Assistant Professor Doctor Associate Professor Doctor Professor Doctor : Atatürk University : Atatürk University : Atatürk University : Atatürk University 5. Master s and Ph. D Thesis Supervised 5.1. Master s Thesis Supervised Hellaç, F. A., Vergi, Vergiye Karşı Tepkiler Zonguldak İli Gelir Vergisi Mükelleflerinin Vergiye Karşı Tepkileri, Tax, Reactions Against The Tax, Reaction of Income Tax Payers of Zonguldak Province Against Tax, Beykent Üniversitesi - Istanbul, pages. Yıldız, T., Bankalarda Kredi Talep İşlemleri, Kredi Taleplerinin Değerlendirilmesinde Risk Faktörlerinin Önemi Ve Uygulaması (Loan Demand Operations in Banks, The Importance And Application Of The Risk Factor in The Evaluation of Loan Demands), Beykent Üniversitesi - Istanbul, pages. Yanık, Y. E. Ara dönem mali raporlarda uluslararası muhasebe standartları ve Türkiye örneği (International accounting standarts and model of Turkey in financial statements of interim period), Kocaeli Universitesi, pages. Çakmak N., İşletmelerde iç denetim sistemi ve bağımsız denetimle etkileşmesi (Internal and external (independent) auditing activities at managings and of practice in banks), Bir uygulama, Kocaeli University, pages. Engin Y., Anonim şirketlerde kâr payı dağıtımı (Profit distribution in joint stock companies), Kocaeli University, pages.

2 Dündar S., Dış ticaret işlemleri çerçevesinde ithalat ve ihracat işlemlerinin muhasebeleştirilmesi (Bookkeeping of import-export transections of foreign trade operations), Kocaeli University, pages. Lütfü Ç., İMKB`de hisse senedi fiyat hareketleri ve teknik analiz yöntemleri Kocaeli University, (Price movements of share in IMKB and technical analyse methods), Kocaeli University, pages. Cemil B., Kocaeli bölgesinde deprem sonrası işgören verimliliğinin araştırılması (Investigation of occupational efficiency after earthquake in Kocaeli region), Kocaeli University, pages. Funda U., Tekdüzen muhasebe sistemine göre düzenlenen temel mali tablolar ve Türkiye'de faaliyet gösteren çokuluslu işletmelerde yurtdışına sunulan temel mali tabloların hazırlanması üzerine bir uygulama (Basic financial statements regulated according to the uniform accounting and a practice on preparing basic financial statements that reported abroad in multinational business concern which active in Turkey), Kocaeli University, pages. Devrim Erdoğan Ş., Dışsatımın finansmanında forfaiting işlemi ve Türkiye örneği (Forfaiting operation for financing of exports and example of Turkey), Kocaeli University, pages. Ekrem K., Küresel işletmecilikte yaratıcı süreçlerin stratejik boyutu ve yönetimi (The Strategic dimension and management of creative processes in global business) Kocaeli University, pages. Hale O., Katma değer vergisi sisteminde ihracat istisnası, (The Exportation exception in the value added tax system) Kocaeli University, pages. Serap G., Enflasyonun finansal tablolar üzerindeki etkileri ve bu etkileri giderici bir tedbir olarak enflasyon muhasebesi, (The Effects of inflation on the financial statements and inflation accounting as a measure for remedying these effects) Atatürk University, pages. Özkan Ü., Finansal kiralama (leasing) ve Jandarma Genel Komutanlığında uygulama olanakları Leasing and application possibilities in Gendarmerie General Command, Atatürk University, pages. Yunus Nadi T., Yeniden değerleme ve muhasebeleştirme (Revaluation and accounting), Atatürk University, pages. Hatice S. Y., Konaklama işletmelerinin mali tablolarının analizi (Analysis of the financial statements of the accommodation enterprises), Atatürk University, pages. Ömer P., Konsolide bilanço ve gelir tablolarının düzenlenmesine ilişkin muhasebe sorunları (Accounting problems related to the regulation of the consolidated balance sheet and income statements), Atatürk University, pages. İsmail C., Enflasyonist ortamlarda yatırım projelerinin değerlendirilmesi (Evaluation of investment projects in inflationary environments), Atatürk University, pages.

3 5.2. Ph. D Thesis Supervised Yanık A., Kentiçi toplu taşımada otomatik ücret toplama sistemi hesap düzeni ve muhasebeleştirme; sorunlar ve çözüm önerileri (Automatic fare collection system at urban public transportation, chart of account and accounting, problems and solutions), Kocaeli University, pages. Pehlivanlı D. Kurumsal risk yönetimi temelli iç denetim ve Türkiye uygulamaları (Enterprise risk management based internal auditing and Turkey applications), Kocaeli University, pages. Yavuz G., Enflasyon muhasabesi ve bir uygulama (Inflation accounting and a case study), Kocaeli University, Fatih Coşkun E., Sanayi işletmelerinde faaliyete dayalı maliyet yöntemi ve bir uygulama, (Activity-based costing system in industrial organizations and an application) Atatürk University, pages. Enver S., Tek düzen muhasebe sistemi, sisteme ilişkin temel sorunlar ve çözüm önerileri örnek bir uygulama (Uniform accounting system,, basic problems and solutions related to system implementation and an application), Atatürk University, pages. 6. Publications 6.1. Articles Published on International Refreed Journal Kishalı, Y., Sharma, Hari., Mitchem, Cherly., An Analysis of IFRS for Smes From Accountants Perspectives: Evidence From Turkey, Journal of International Business and Economics (JIBE) Volume 15, Number 1, ISSN: , Kishalı, Y., Sharma, Hari., Gupta, Rakesh., ERP System Integrated Accounting Course: An Analysis of Students Viewpoints American J of Finance and Accounting 01/2013; 3(1): DOI: /AJFA Kishalı, Y., Sharma, Hari., Implications of International Financial Reporting Standards Adoption for Publicly Traded Companies in Turkey, Review of Business Research, Volume 11, Number pp Proceedings Presented and Published at International Conferences Kishalı, Y., Pehlivanlı, D., Auditing Committees and Turkish Laws in the Context of Corporate Governance. Paper published in the Proceeding Books of The Balkan Countries First International Conference on Accounting and Auditing, (8-9 Mart 2007), pp , Edirne Turkey, The Preparations of Accountants - The Application of Financial Reporting Standards (Sample of Kocaeli Province), 28th World Continuous Auditing & Reporting, Rutgers Business School, Newark & New Brunswick, November 8 & 9, 2013 Rakesh Gupta, Yunus Kishali, Hari Sharma (2011), Reflection on ERP System Integration into Accounting Curriculum, MTMI Annual International Conference on Global Issues in Business and Technology, MD, October 20-22, 2011.

4 Rakesh Gupta, Yunus Kishali, Hari Sharma (2012), Analysis of Students Viewpoints of an ERP Integrated Course, American Accounting Association, Washington, DC, August 4-8, Yunus Kishali, Hari P. Sharma, (2011), Implications of International Financial Standards Adoption for Publicly Traded Companies in Turkey, International Academy of Business and Economics, Annual Conference, Las Vegas, Nevada, October 16-18, Yunus Kishali (2010) Experiences and Problems Encountered While Teaching with Microsoft Dynamics AX, London-Twickenham, October Yunus Kishalı (2010) Kocaeli Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Bölümü Öğrencilerinin Uygulamalı ERP Dersi Hakkındaki Görüşleri, 24 th WCARS Symposium, University of İnönü, Malatya, April Published Books and Chapters on International Books Kishalı, Yunus., Şirketler Muhasebesi (Cooperation s Accounting) 17 th Edition, Beta Publishing, Istanbul, Turkey Kishalı, Yunus., Tekdüzen Hesap Sistemi ve Çözümlü Muhasebe Problemleri (Uniform System of Accounts, and Solved Accounting Problems), 5 th Edition, Beta Publishing, Istanbul, Turkey Kishalı, Yunus., Şirketler Muhasebesi (Cooperation s Accounting) 3 th Edition, For School of Open Learning, University of Atatürk, Erzurum, Turkey Kishalı, Yunus., Türkiye Cumhuriyeti Anayasası, (Constitution of Turkey) (El Kitabı- Handbook - Editör) 4 th Edition Beta Publishing, Istanbul, Turkey Kishalı, Yunus., Erden S. Aziz., Işıklılar Sadi., Finansal Muhasebe (Financial Accounting), 3 rd Edition, Türkmen Publishing, Istanbul, Turkey Kishalı, Yunus., Işıklılar Sadi., Enflasyon Muhasebesi (Inflation Accounting), 2 nd Edition, Turkmen Publishing, Istanbul, Turkey Kishalı, Yunus., Işıklılar Sadi., Maliyet Muhasebesi (Cost Accounting), Beta Publishing, Istanbul, Turkey Kishalı, Yunus., Katma Değer Vergisi ve Muhasebeleştirilmesi (Value Added Tax and Accounting), Atatürk University Press, Erzurum, Turkey Published Articles on National Refereed Journals Kishalı, Y., Pehlivanlı, D., Denetimde İstatistiki Olmayan Örnekleme (Non-Statistical Sampling in Auditing), Muhasebe ve Finansman Dergisi, Sayı: 33, Ocak Kishalı, Y., Pehlivanlı, D., Risk Odaklı İç Denetim ve İMKB Uygulaması (Risk-Focused Internal Audit and ISE Istanbul Stock Exchange Application), Muhasebe ve Finansman Dergisi, Sayı: 30, Nisan Kishalı, Y., Işıklılar, S., Enflasyon Muhasebesine Geçişin Gerekliliği ve Geçiş Süreciyle İlgili Bazı Tespitler (Transition to the Inflation Accounting Requirements and the Transition Process Related Some Observations), Muhasebe ve Finansman Dergisi, Sayı:

5 14, Nisan Kishalı, Y., SPK ve TMS Hedeflerindeki Farklılıklar ve Bunun Finansal Tablolara Yansıması (The differences of Targets of CMB and IAS and their Effects to the Financial Statements), Muhasebe ve Finansman Dergisi, Sayı: 10, Nisan Kishalı, Y., Sermaye Piyasası Kurulu ve Tekdüzen Hesap Planına Göre Düzenlenen Temel Mali Tablolardaki Kavram Farklılıkları (Conceptual Differences in the Key Financial Tables Prepared by the Capital Markets Board and the Uniform Chart of Accounts), Muhasebe ve Finansman Dergisi, Sayı: 8, Nisan Kishalı, Y., Kırlıoğlu H., Çevresel Yönetim Sistemleri ve Çevresel Denetimde Uluslararası Standartlar: Sanayi Sonrası Toplumunda Muhasebenin Rolünün Genişletilmesi (Environmental Management Systems and International Standards in Environmental Auditing: Extending the Role of Accountancy in the Post-industrial Society), Muhasebe ve Finansman Dergisi, Sayı: 2, Nisan Kishalı, Y., Kırlıoğlu H., Çevresel Muhasebe Metotları ve Çinli Muhasebecilerin Tutumları- Bir Anket Sonuçları, (Environmental Accounting Methods and Attitudes of Chinese Accountants-A Survey Results) Muhasebe ve Finansman Dergisi, Sayı: 2, Nisan Kishalı, Y., Sermaye Piyasası Kurumuna Kayıtlı Şirketlerin Bilançolarının Finansal Analizi ( ) (Financial Analysis of Balance Sheets of Companies Registered to Capital Markets Institution) ( ) İktisadi ve İdari Bilimler Fakültesi Yayını, Nr: 167, Erzurum Kishalı, Y., Türk Sosyal Güvenlik Kurumlarının Plasmanlarının Kârlılığı (Profitability of the Investments of Turkish Social Security Institutions), Sayıştay Dergisi, Ankara, s , Haziran Kishalı, Y., İstanbul Borsasına Bir Bakış (A View to the Istanbul Stock Exchange), Ekonomide Erzurum Dergisi, Nr: 4, s. 9-10, Erzurum Kishalı, Y., Masraf Dağıtımı ve Masraf Dağıtım Cetveli ile Birim Maliyeti Hesaplanması (Calculation of Unit Cost with the Cost Distribution Chart), İktisadi ve İdari Bilimler Fakültesi Dergisi, Nr: 6, s , Erzurum 198 Kishalı, Y., Türk Sosyal Güvenlik Kurumlarının Finans Problemleri (Financial Problems of Turkish Social Security Institutions), İstanbul University İşletme Fakültesi Dergisi, Nr: 12 s , İstanbul Kishalı Y., Kapasite Genişleme Etkisi ve Amortismanlar, Lohman Ruchti Etkisi (Capacity Expansion Impact and Depreciation, Lohman Ruchti Effect), İktisadi ve İdari Bilimler Fakültesi Dergisi, Nr: 3-4, s , Erzurum Kishalı, Y., Die Türkischen Sozialversicherungsgesellschaften, Entwicklung und Finanzprobleme (Eine Untersuchung der Jahre ) (The Turkish Social Security Companies, Development and Financial Problems (A Study of The Years ) (German), İşletme Fakültesi Dergisi, Nr: 1-2, s , Erzurum Articles Presented and Published at National Conferences

6 6.6 Other Publications 7.Projects 8.Administrative Duties Kocaeli University, Faculty of Economy and Administrative Sciences Dean Kocaeli University, Faculty of Education, Dean Kocaeli University Vice Rector Kocaeli University, Lifelong Learning Center Director Kocaeli University, Faculty of Economy and Administrative Sciences Vice Dean Atatürk University, Faculty of Law Dean Ataturk University, School of Physical Education and Sports Director Kocaeli, Turkey Kocaeli, Turkey Kocaeli, Turkey Kocaeli, Turkey Kocaeli, Turkey Erzurum, Turkey Erzurum, Turkey 9. Membership of Scientific Foundations Union of Chambers of Certified Public Accountants Turkey (TÜRMOB) American Accounting Association (AAA) USA Association of Accounting and Finance Academicians (MUFAD) Editorial or Referee Positions Kocaeli University Journal of Social Sciences Institute Atatürk University Journal of FEAS Atatürk University Journal of Social Sciences Institute Çukurova University Journal of Social Sciences Institute Dialog with the Tax Collector and Accountant Journal MUFAD Accounting and Financing Journal Doğuş University Journal Yaklaşım Tax and Accounting Journal

7 10.Rewards 11. Undergraduate and Master Degree Courses Lectured in the Last Two Years Academic Year Term Course Name Hours in a week Theory Application Number of Student