Kiymet Tunca Çaliyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul, Turkey. She also holds Master's and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoctoral studies in Accounting and Corporate Social Responsibility with Prof. David Crowther at London Metropolitan University in 2003. Her research interests include accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She was a member of the finance staff at Singapore Airlines, and also an auditor at Horwath Auditing. She is currently an external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency of Prof. Emre Burckin.