Kasım Kiracı is Assistant Professor at Iskenderun Technical University, Aviation Management Department. He graduated from Civil Aviation High School Civil Air Transportation Management Department, University of Kocaeli. He graduated from Social Sciences Institute with master thesis titled “Analyzing with a structural break testing of aeronautical data between 1980-2012 in Turkey” from Gebze Technology University. His PhD is from Social Sciences Institute Civil Aviation Management (Dr) with a thesis titled “Determinants of capital structure according to business model: A panel data analysis on low cost and traditional airlines”. He has published many papers on aviation. Kıymet Tunca Çalıyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on "Accounting andCorporate Social Responsibility" with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a Member of the finance staff at Singapore Airlines, and as Auditor at Horwath Auditing. She is External Auditor and Trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin.