» Biography

Murat Ocak holds a Bachelor's Degree from the Faculty of Economy at Istanbul University. He holds a Ph.D. in Business from Istanbul University. He has served in various academic and administrative positions such as director assistant, secretary, the head of department in Trakya University since 2013 after obtaining sectoral and research assistant experience.

His research interests are audit quality and corporate governance. He focuses archival research in audit, the effects of individuals' behavior and attributes on company and audit firm outcomes.  He published his papers in some reputable journals such as Gender in Management (x2), Managerial Auditing Journal (x2), Journal of Business Ethics, Asian Review of Accounting, Sustainability, and Borsa Istanbul Review (x2). He served as an ad-hoc reviewer in some journals such as Financial Innovation, Journal of Behavioral Finance, British Accounting Review and Emerging Markets Finance and Trade. He presented his papers at the EARNET and IAAER. He taught some courses regarding accounting at the graduate and undergraduate levels. 

» Educational Qualifications

» Academic Titles

» Academic and Administrative Positions

» Publications

SCI-SSCI or SCI Expanded Articles

  • Ciğer, A, Kınay, B., and Ocak, M. (2025). Further evidence regarding the effect of KAMs on audit report lag, Plos One, Accepted, (Web of Science: SCI-E, Scopus) (February 2025)
  • Arioglu, E. and Ocak, M. (2025). Do female directors of companies appoint audit firms with women in high-level positions?, Gender in Management: An International Journal, 40 (1), 171-195 (Web of Science: SSCI, Scopus)
  • Arioglu, E., Borak, M. and Ocak, M. (2024). Hometown religiosity and financial reporting quality: Evidence from chairpersons, Managerial Auditing Journal, 39 (5), 443-476 (Web of Science: SSCI, Scopus)
  • Ocak, M., Kurtulmuş, B. E., and Arıoğlu, E. (2024). Do individual auditors from more religious hometowns enhance audit quality? Evidence from an Islamic country, Journal of Business Ethics, 190, 439-481, (Web of Science: SSCI, Scopus)
  • Ocak, M. (2024). Does audit firm governance matter to audit quality? evidence from Turkey, Journal of Financial Reporting and Accounting, 22 (3), 453-479. (Web of Science: ESCI, Scopus)
  • Ocak, M., Dalwai, T., Ozturk, E., Arioglu, E., Shahab, Y. and Kablan, A. (2023). Do ex-bureaucrats on boards improve efficiency in intellectual capital? Evidence from an emerging country, Borsa Istanbul Review, 23 (5), 1111-1131 (Web of Science: SSCI, Scopus).
  • Ocak, M., Ozkan, S. and Can, Gökberk (2022). Continuing professional education and audit quality: evidence from an emerging market, Asian Review of Accounting, 30 (4), 432-464. (Web of Science: ESCI, Scopus)
  • Günay, S., Can, G., and Ocak, M. (2021). Forecast of China’s economic growth during the COVID-19 pandemic: A MIDAS regression analysis. Journal of Chinese Economic and Foreign Trade Studies, 14 (1), 3-17. (Web of Science: ESCI, Scopus)
  • Ocak, M., Kablan, A., and Dursun, G. D. (2021). Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market, Borsa Istanbul Review, 21 (1), 1-21. (Scopus, Web of Science:SSCI)
  • Ocak, M. (2021), Do females in audit firm governance affect firm performance? findings from Turkey, Gender in Management: An International Journal, 36 (3), 386-409. (SSCI, Scopus)
  • Ocak, M., and Fındık, D. (2019), The impact of intangible assets and sub-components of intangible assets on sustainable growth and firm value: evidence from Turkish listed firms, Sustainability, 11 (19), 1-24. (Scopus, Web of Science: SSCI, SCI)
  • Ocak, M., and Can, G. (2019), Do government-experienced auditors reduce audit quality?. Managerial Auditing Journal, 34 (6), 722-748. (Scopus, Web of Science:SSCI)
  • Ocak, M. (2018), The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey, Cogent Business & Management, 5 (1), 1-20. (Scopus, Web of Science: ESCI)
  • Ocak, M., and Arıkboğa, D. (2017), The effects of corporate governance components on accruals based earnings management: the importance of independent and female members (written in Turkish), Istanbul Business Research, 46 (1), 98-116. (Web of Science: ESCI)

International Articles

  • Can, G., Günay, S., and Ocak, M. (2021). How does size affect capital expenditures? evidence from Borsa Istanbul, Springer Nature Business and Economics, 1, 1-28, Springer (Index: Repec)
  • Ocak, M., and Kurt, S.E. (2019), Does auditor education affect audit opinion? an empirical study of Turkish listed firms, Global Business and Economics Review, 21 (5), 646-665 (Scopus)
  • Ocak, M., and Can, G. (2018), Engagement partner attributes and earnings quality: evidence from Borsa İstanbul, Afro-Asian Journal of Finance and Accounting, 8 (4), 351-388 (Scopus)
  • Ocak, M., and Özden, E. A. (2018), Signing auditor-specific characteristics and audit report lag: a research from Turkey, Journal of Applied Business Research, 34 (2), 277-294. (Scopus)

International Conference Proceedings

  • Ocak, M., Özkan, S., and Can, G. (2021), Continuing professional education and audit quality: evidence from Turkey. 11th European Auditing Research Network Symposium (2021 EARNET), 10-11 Eylül 2021
  • Özkan, S., Can, G., and Ocak, M. (2018), Effects of IFRS adoption on corporate cash holdings: evidence from an emerging market, 13th IAAER World Congress 2018, 8-10 Nov. 2018, Sydney-Australia.
  • Demirel, E., and Ocak, M. (2018), Busy auditors and audit report lag: an empirical study from Turkish auditors, XVI. European Conference on Social and Behavioral Sciences, 10-12 May 2018, Prizren/Kosova
  • Demirel, E., and Ocak, M. (2018), Board structure and modified audit opinion: evidence from Borsa İstanbul, 8th International Conference of Strategic Research on Scientific Studies and Education, 11-13 Mayıs 2018. Viyana/Avusturya
  • Kurt, S., and Ocak, M. (2017), Gender, education, tenure and audit opinion: auditor perspective, 14th International Conference on Accounting, Tiran, 11-13 Oct 2017 (October 2017)

International Books and Book Chapters

  • Altuk, V. E., Kablan, A., and Ocak, M. (2020), Copyright, patent and trademark: are females more likely to invest in these strategic assets?, Handbook of Research on Strategic Fit and Design in Business Ecosystems, IGI Global.
  • Fındık, D., and Ocak, M. (2019), Gender diversity and independency: threat or opportunity in managing innovative property?, Handbook of Research on Managerial Thinking in Global Business Economies, IGI Global

National Articles

  • Ocak, M. (2022), Denetim firması şeffaflık raporlarının yayımlanma zamanını etkileyen iç faktörler: 2013-2020 arası bir analiz, Muhasebe Bilim Dünyası Dergisi, 22 (4), 881-907 (Ulakbim)
  • Ocak, M., Özden, E.A. (2017), Yönetim kurulu toplantı sayısını etkileyen faktörler: Borsa İstanbul'a ilişkin bulgular, İşletme ve Ekonomi Araştırmaları Dergisi, 8 (2), 217-230. (Ulakbim)
  • Fındık, D., Ocak, M. (2016), Türkiye'de maddi olmayan varlık yatırımlarının işletmelerin finansal performansı üzerine etkisi, Ege Akademik Bakış, 16 (3), s.397-414.(Ulakbim)
  • Ocak, M. (2016), Kâr yönetimi, bağımsız denetim görüşü ve denetim firması değişimi arasındaki ilişkiler: Borsa İstanbul imalat sektörüne yönelik bir araştırma, İşletme ve Ekonomi Araştırmaları Dergisi, 7 (3). (Ulakbim)
  • Fındık, D., Ocak, M. (2015), Türkiye'de maddi olmayan varlıkların sınıflandırılması: Borsa İstanbul'a (BIST) ilişkin dönemsel bir analiz, Muhasebe ve Finansman Dergisi, 68, 17-38. (Ulakbim)
  • Ocak, M., Güçlü, F.C. (2014), Muhasebe manipülasyonu: hile, yaratıcı muhasebe, kâr ve izlenim yönetimine ilişkin kavramsal çerçeve, Uluslararası Alanya İşletme Fakültesi Dergisi, 6 (3), 123-135.
  • Ocak, M., Güçlü, F. C. (2014), Finansal kriz, finansal performans ve yönetim kurulundaki bağımsız üyeler: 2008 küresel finansal krizinde BİST imalat sektörüne yönelik bir araştırma, Muhasebe Bilim Dünyası Dergisi, 16 (3), 75-96. (Ulakbim)
  • Ocak, M. (2013), Yönetim kurulunda ve üst yönetimde yer alan kadınların finansal performansa etkisi: Türkiye'ye ilişkin bulgular, Muhasebe ve Finansman Dergisi, 60, 107-126. (Ulakbim)
  • Ocak, M. (2013), Yatırımcıların sıfır eşiğini aşma beklentisini karşılamada işletmelerin eğilimleri: İMKB'ye ilişkin bulgular, Muhasebe Bilim Dünyası Dergisi, 15 (3), 55-70. (Ulakbim)

National Conference Proceedings

  • Ocak, M. (2020), Sürekli mesleki eğitim ve denetim firması gelirleri, 17. Uluslararası Muhasebe Kongresi, MODAVICA 2020.
  • Fındık, D., Ocak, M. (2017), Cinsiyet farklılığı ve bağımsızlık: maddi olmayan varlıkların yönetiminde fırsat mı yoksa tehdit edici bir unsur mudur?, 25.Ulusal Yönetim ve Organizasyon Kongresi, Başkent Üniversitesi, 25-27 Mayıs 2017.
  • Fındık, D., Ocak, M. (2016), Yönetimde çeşitlilik ve bağımsızlığın Ar-Ge faaliyetlerine etkisi, 24.Ulusal Yönetim ve Organizasyon Kongresi, Sabancı Üniversitesi.

National Books and Book Chapters

  • Ocak, M. (2018), Kurumsal yönetim ve raporlaması, Kurumsal Raporlama, Editör: Serap Kurt, Ekin Yayınevi

Master`s Theses Advised

  • Süzan, B. (2022), Denetim Ücretinin Belirleyicileri:Borsa İstanbul'da Bir Araştırma, Trakya Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Anabilim Dalı, Muhasebe ve Denetim Bilim Dalı
  • Chotza, C. A. (2022), Küçük Aile İşletmelerinde Yöneticilerin İç Kontrol Sistemine Yönelik Anlayışlarının İncelenmesi: Komonti Bölgesi Uygulaması, Trakya Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Anabilim Dalı, Muhasebe ve Denetim Bilim Dalı
  • Can, F. (2021), Türkiye'de Bağımsız Denetim: Bağımsız Denetim Firmalarına Yönelik Bir Araştırma, Trakya Üniversitesi, İşletme Anabilim Dalı, Muhasebe ve Denetim Bilim Dalı
  • Karagöz, C. (2021), Denetçi Karakteristikleri ve Denetim Kalitesi, Trakya Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Anabilim Dalı, Muhasebe ve Denetim Bilim Dalı
  • Türkyılmaz, M. (2019), İmalat Sektöründe Yöneticilerin Kar Yönetimi Eğilimleri ve Bir Uygulama, Trakya Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Anabilim Dalı, Muhasebe ve Denetim Bilim Dalı

Editorial Positions

  • Sage Open/Article Editor
  • International Management Information Systems Conferences (2021,2019,2018, 2023) - Scientific Committee

Referee Positions

  • Energy Strategy Reviews (SCI)
  • The British Accounting Review- (SSCI)
  • Emerging Markets Finance and Trade (SSCI)
  • Journal of Applied Accounting Research (ESCI, Scopus)
  • Plos ONE (SCI-E) (x2)
  • Women's Studies International Forum (SSCI)
  • Gender in Management: an International Journal -(SSCI) (x2)
  • Journal of Financial Reporting and Accounting (ESCI, Scopus) (x2)
  • Sustainability - (SSCI, SCI-E)
  • Financial Innovation- (SSCI)
  • Sage Open- (SSCI)
  • Journal of Behavioral Finance- (SSCI)
  • Journal of Public Affairs- (ESCI)
  • Managerial Auditing Journal- (SSCI) (x2)

Awards

  • Tübitak Grant (2024-2025) (x2)
  • Tubitak Grant (2023-2024)
  • Tubitak Grant (2020-2021)
  • Tubitak Grant (2019-2020)

Other

  • Özarı, Ç., and Ocak, M. (2013), Detection of Earnings Management by Applying Benford's Law in Selected Accounts: Evidence From Quarterly Financial Statements of Turkish Public Companies, EJEFAS, 59 (4), 37-52