معرفی
Banu Sultanoğlu is a Lecturer at the Department of Accounting within the Faculty of Business Administration at Bilkent University. She holds a PhD in Accounting and Finance from Başkent University (2014) and has extensive professional experience as an auditor, including six years at Arthur Andersen, where she rose to Auditing Manager at the Ankara office. A Certified Public Accountant since 1999, she teaches courses in Principles of Financial Accounting and Managerial Accounting.
Her research focuses on International Financial Reporting Standards (IFRS), Sustainability Reporting, and Auditing practices. Key interests include analyzing the impact of IFRS and TFRS on corporate reporting, evaluating environmental and climate change disclosures, and improving communication in financial statements through IASB initiatives. She has also explored topics such as auditor opinion modifications during financial crises, licensing revenue recognition in the software sector, and governance issues in Turkish football.
Dr. Sultanoğlu’s publications span over 15 years, with recent work emphasizing sustainability reporting frameworks, climate change disclosures, and integrated reporting standards. Her analyses often compare Turkish practices with global standards, highlighting challenges in adopting and implementing new regulations. Notably, she has contributed to studies on IFRS 9’s impact on banking sectors and investigated fraud cases like the Fenerbahçe financial scandal.
Her work bridges academic research and practical auditing, reflecting both theoretical rigor and industry relevance. She actively engages with professional bodies and educational reforms to enhance accounting education’s focus on sustainability and ethical practices.
