Hacı Omer Kose graduated from Istanbul University, Faculty of Economics in 1990. He started to work in the Court of Accounts in 1992 and held different positions as an auditor, researcher and manager at the court. He has a PhD in international relations (2000) and associate professorship in public administration (2017). He has business experience in NATO as a performance auditor (in 2014) and a Board Member of International Board of Auditors for NATO (IBAN) (in 2016-2017). He is a guest lecturer at Ankara Yıldırım Beyazıt University, Faculty of Political Sciences for last three years. Auditing, financial management, corporate governance, globalisation and local governance are the main pillars of his interdisciplinary research. He is the Chief Editor of Turkish Court of Accounts (TCA Journal).