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Web 2.0 in higher education: Difference in usage and perception between Kazakh and Kyrgyz students

Çinara CUMABAYEVA | Rita İSMAİLOVA

The use of Web 2.0 technologies such as social media and user-generated content and their educational prospective attract the attention of many researchers. The results of the vast majority of these studies suggest that the use of social networks in the educational process can be helpful in increasing the quality of education and making it accessible to more students. In order to clarify the students’ opinions, a survey was conducted among students from various majors at leading universities in two Central Asian countries, Kyrgyzstan and Kazakhstan. The main objective of the study was to deter ...More

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Audit Committee and Timely Reporting: Evidence From Turkey

Gökhan ÖZER

This paper seeks to examine whether the characteristics of the audit committee impact the timely reporting represented by audit report lag (ARL), firm-based abnormal audit report lag (FAARL), and industry-based audit reports lag (IAARL). The sample of the study includes mostly hand-collected 2,284 firm-year observations obtained from Turkey's listed non-financial companies. Main regression results show that audit committee gender diversity, meeting frequency, and independence are negatively associated with timely reporting. Furthermore, additional analysis indicates the negative association be ...More

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