A RESEARCH ON GRADUATE THESIS STUDIES PREPARED IN TURKEY FOR ACCOUNTING AND FINANCIAL REPORTING STANDARDS: 1987-2017 PERIOD

Accounting and financial reporting standards, whose main objective is to best meet the information needs of interest groups with the accurate presentation, embody the principle of faithful representation in the transfer of events to the financial statements. This principle is necessary to ensure that the principles of responsibility and accountability of corporate governance are adopted by enterprises. A fair presentation is made possible by disclosing the events to be transferred to the financial statements in a way that reflects the true value of the events completely, free from error and neutrally . A number of theses have been prepared in Turkey regarding the accounting and financial reporting standards which started with the thesis study prepared for the first time in 1987 and subject to various master and doctoral dissertations. The aim of this study is to examine academic dissertations studied about Accounting and Financial Reporting Standards in Turkey between 1987-2017 by content analysis method and the statistical inferences of research provide to users