Haci Omer Kose, PhD, is an Associate Professor of Public Administration and Director General of the Turkish Court of Accounts (TCA). Holding a PhD in International Relations, he has extensive leadership experience within the TCA, serving in various senior auditing and managerial roles. Internationally, Dr. Kose has served as a performance auditor and Board Member of the International Board of Auditors for NATO (IBAN), and currently leads the external audit team for the European Centre for Medium-Range Weather Forecasts (ECMWF). Deeply engaged in academia, he has been a guest lecturer at Ankara Yildirim Beyazit University’s Faculty of Political Sciences for six academic years and at Ankara Social Sciences University for three years. For over a decade, he has driven academic publishing as an Editor and Editor-in-Chief of the Journal of the TCA. His interdisciplinary research focuses on auditing, public financial management, corporate governance, globalization, and local governance.