08-039-A+Banu-SultanogluBanu Sultanoğlu
Lecturer, Director of AACSB (Undergraduate Program)
sbanu@bilkent.edu.tr | HomePage

Academic Specialization: Accounting

Research interests: International Financial Reporting Standards, Sustainability Reporting, Auditing

Banu Sultanoğlu received her PhD (2014) in Accounting and Finance from Başkent University. Before she joined the Faculty of Business Administration,  Bilkent University in 2006, she spent about six years in one of the Big4 Auditing Companies; Arthur Andersen, working as an external auditor and she was the Auditing Manager of Ankara Head Office in the last two years. She became a Certified Public Accountant in 1999. Dr. Sultanoğlu currently teaches Principles of Financial Accounting and Managerial Accounting courses.

Selected Publications :

Sultanoğlu, B., (2021). “Non-Financial Reporting Standards and Frameworks – The Latest in Sustainability Reporting”, Gazi Kitabevi.

Akdoğan N. & Sultanoğlu, B., (2021). “Findings and Recommendations on Reporting Financial Income and Expenses: BIST 50 and International Applications”. The World of Accounting Science (MODAV), 23(3), 577-607.

Sultanoğlu, B., (2021). “Analysis of Emphasis on Matters and Other Matters Paragraphs in the Scope of BDS 706 in Terms of Relevance to the Auditor’s Opinion: A Review in BIST Companies”, Selected Topic in Auditing – 7, Gazi Kitabevi.

Özerhan, Y. & Sultanoğlu, B., (2021). “Evaluation of The Principle Versus Agent Considerations Under TFTS 15 “Revenue From Contracts With Customers” Standard” Accounting and Auditing Review, 21(63), 19-38.

Özerhan, Y. & Sultanoğlu, B., (2021). “The Improvement Studies of IASB on The Reporting of Goodwill and The Current Application of BIST 50 Companies Within This Framework The Journal of Accounting and Finance  93-112.

Akdoğan, N., Özerhan Y. & Sultanoğlu, B. (2021). “Evaluation of the Impact of COVID 19 on the Financial Statements of Companies in the Wholesale and Retail Sector”, Evaluation of The Effect of Covid 19 on The Financial Statements of BIST Companies, Gazi Kitabevi.

Sultanoğlu, B., (2020). “Better Communication in Financial Reporting: Studies of the International Accounting Standards Board”, Accounting and Auditing Review, 60, 229-250

Akdoğan N. & Sultanoğlu, B., (2020). “The Examination of International and Turkish Integrated Reports’ Content Elements Within The Framework of IIRC and The Use of Information In Sustainability Reports For Integrated Reporting”, The World of Accounting Science (MODAV), 22, 20-46.

Sultanoğlu, B. & Özerhan, Y., (2020). “Climate Change Reporting: Turkish Companies’ Voluntary CDP Disclosure”, 16th International Conference on Accounting, The World of Accounting Science (MODAV), 22, 176-194.

Sultanoğlu, B., (2019). “Conceptual Framework for Financial Reporting: Changes and Comparisons”, Accounting and Auditing Review, 57, 195-221

Özerhan, Y. & Sultanoğlu, B., (2019). “Accounting of Licensing Under TFRS 15: A Research on Software Industry”, The Journal of Accounting and Finance (Muhasebe ve Finansman Dergisi), Special Issue, 15-32.

Sultanoğlu, B., Mugan, C. Simga , Şekerdağ U. & Oran, A., (2018). “The Auditors’ Opinion Modifications Around Domestic and Global Financial Crises”, Meditari Accountancy Research, 26 (4), 622-639.

Sultanoğlu, B., Küçükkocaoğlu G. & Alp, Ö.S. , (2018). “Match-fixing in Turkish Football Super League: Fenerbahçe Case”, Journal of Business Research-Turk, vol.10 (4), 646-660.

Özerhan Y. & Sultanoğlu, B. (2018). “MSUGT-TMS/TFRS Comparative BOBI Financial Reporting Standards”, Gazi Kitabevi.

Sultanoğlu, B. & Özerhan, Y., (2018). “Definition and Presentation of Asset, Debt and Equity Concepts According to Accounting Theory and New Conceptual Framework”, Marmara University Journal of Economic and Administrative Sciences, 40 (2), 319-346.

Sultanoğlu, B. & Akdoğan, N., (2018). “Development of Profit Definition in Accounting Theory and Comparative Analysis of its Presentations in Financial Reports”, The World of Accounting Science (MODAV) 20, 641-677.

Sultanoğlu, B., (2018). “Expected Credit Loss Model by IFRS 9 & Its Possible Early Impacts on European and Turkish Banking Industry”, The World of Accounting Science (MODAV), 20 (3), 476-506 

Sultanoğlu, B., (2017). “The Consensus Among US GAAP and IFRS Having Stemmed From Pressure of the U.S. Software Industry: Apple Rules”, The World of Accounting Science (MODAV), 19 (1), 34-58.

Özerhan, Y. & Sultanoğlu, B., (2017). “M2M-Fair Value Accounting” In Accounting and Corporate Reporting – Today and Tomorrow, InTechOpen.

Sultanoğlu, B. & Özerhan, Y., (2017). “Reporting and Auditing of Environmental Information In the Scope of Sustainability Reports”, Accounting and Auditing Review, 53, 55-77.

Akdoğan, N. & Sultanoğlu, B. (2017). “The Effect of Turkish Financial Reporting Standards on the Economic Growth”, Public Oversight Authority Accounting and Audit Proceedings.

Sultanoğlu, B., (2016). “The Effect of IFRS on the Financial Statements of Companies Traded on Borsa Istanbul: The Value Relevance of Financial Information”, The World of Accounting Science (MODAV), 18 (2), 369-391.

Sultanoğlu, B., Aydoğmuş C. & Akman, N. (2014). “The Effect of Excel Spreadsheet Applications on the Academic Performance of the Students in the Financial Accounting Course”, The World of Accounting Science (MODAV),16 (3), 97-111.