A STUDY FOR THE DETERMINATION OF OPINIONS OF ACCOUNTING PROFESSIONALS IN AEGEAN REGION ON FORENSIC ACCOUNTING
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2017, Vol 10, Issue 2
Abstract
It is known that in recent years, accounting fraud cause major bankruptcies that shook the world economy in general. As a result, countries and businesses began to take more serious measures to prevent this situation. For example, the USA made Sarbanes-Oxley Act after the Enron scandal. The reason of these actions is to provide users impartial and accurate information more objectively by preventing fraud and corruption in the accounting data. In this regard, forensic accounting, use a variety of methods and techniques for prevent and discover the fraud and manipulation by taking the role of a bridge between, law and accounting sciences. In addition, it is necessary for individuals who work in this area to have adequate knowledge on law, accounting, auditing, mathematics and technology. The study has been carried out to reveal perception of accounting profession who are related parties for forensic accounting that have an increasing importance day after day regarding forensic accounting. In the result of the survey for the accounting profession in the Aegean region, the awareness of accounting profession about the forensic is found to be high. Accounting professionals think that forensic accounting is important in our country. But it found that that they think that same level of importance is not placed on education. Accounting professionals think that legal regulations regarding forensic accounting is not sufficient yet, but they think that it will be in the future.
Authors and Affiliations
İbrahim Ethem DAĞDEVİREN, Şakir MİRZA
Keywords
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- EP ID EP260791
- DOI 10.29067/muvu.328732
- Views 121
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