ADLİ MUHASEBE UYGULAMALARININ MUHASEBE MESLEK MENSUPLARI (SM, SMMM ve YMM) PARADİGMASIYLA DEĞERLENDİRİLMESİ ÜZERİNE AMPİRİK BİR ARAŞTIRMA
AN EMPIRICAL RESEARCH ON THE EVALUATION WITH THE PARADIGM OF PROFESSIONAL ACCOUNTANTS (FA, CPA and CA) OF FORENSIC ACCOUNTING PRACTICES

Summary/Abstract: In this study, it is aimed to evaluate the perspectives of Forensic Accounting, to get their views on the situation of fraud and corruption and the adequacy of existing regulations, and to determine the level of need for Forensic accounting, by seeking the opinions of professional accountants, who are practitioners of forensic accounting, for the examination of frauds within the scope of forensic accounting. A survey was conducted on a total of 264 participants consisting of Chartered Accountant, Certified Public Accountants and Freelance Accountant in Gaziantep, Diyarbakır, Şanlıurfa, Mardin, Şırnak, Batman and Siirt provinces of the Southeastern Anatolia Region. The survey data were analyzed with the SPSS 24 package program, as a result of the analyzes, it was concluded that forensic accounting is a mandatory need, especially in the prevention of fraudulent transactions.

• Details
• Contents