Dr. Elif Kaya, who is currently working at İstanbul Aydin University, completed her undergraduate degree
in Economics at Cumhuriyet University, followed by a pre-master's degree at SOAS, University of
London and a master's degree in Global Political Economy at City, University of London. Afterwards, she
received her PhD degree from Istanbul University, Department of Economics with a thesis on the
Political Economy of Chinese Development.

Prof. Dr. Fevzi Serkan Özdemir,

is a professor at Ankara University, Faculty of Political Science, Department of Business Administration, specializing in Accounting and Finance. He earned his Ph.D. from Ankara University, where he examined the alignment of financial statement information, produced according to the Uniform Accounting System and International Financial Reporting Standards (IFRS), with the qualitative characteristic of relevance, using financial failure predictions. His doctoral thesis was awarded the Second Best Doctoral Thesis by the Economic Research Foundation in 2011.

During his doctoral studies and afterward, Prof. Özdemir worked as a visiting scholar at New York University, where he continued his research on accounting information systems, financial reporting and analysis, accounting theory and education, international accounting, and corporate sustainability.

Prof. Özdemir has published numerous articles in national and international journals, as well as presented papers at various scientific conferences. He has supervised many master's and doctoral theses in the areas of financial reporting, sustainability, and financial performance across different universities. In addition to his academic contributions as an author and editor in several books, Prof. Özdemir serves as a reviewer and editorial board member for several academic journals. He also coordinates Accounting Search Conferences and International Insurance, Banking, and Finance Symposiums.

Since 2008, he has held various editorial roles at the Journal of Accounting and Taxation Studies, including Editorial Board Secretary, Associate Editor, and Editor. He currently serves as the Editor-in-Chief.

Prof. Özdemir also holds certifications as a Certified Public Accountant (CPA) and Independent Auditor and serves as the Vice President of the Assurance Services Association.