ACCOUNTING PROFESSIONALS’ PERCEPTION DIFFERENCES FOR ACCOUNTING FRAUDS

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At the beginning of the 21st century, accounting frauds, which caused the accounting and auditing scandals in companies such as Enron and WorldCom in America, negatively affected all financial statement information users. Due to these effects, the interest in accounting fraud has increased and there have been many studies on fraud The purpose of this study is to reveal whether the perceptions of accounting professions in different positions, consisting of Certified Public Accountant, professional intern and non-certified accountant employees and managers, differ in terms of the types of fraud, the amount of the frauds, the purpose of the frauds, and the effect period of the frauds.The survey forms was applied to 440 accounting professions who profess in cities of Bolu, Sakarya and Kocaeli. As a result of the analysis of the data; It reveals that the perception of fraud of accounting professionals differs in a statistically significant way according to the type of fraud performed, the amount of the fraud, the period in which the fraud was affected and the purpose of the fraud.

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Perception of Fraud , Corruption , Fraudulent Statements , Asset Misappropriation

Abant Sosyal Bilimler Dergisi

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Abant Sosyal Bilimler Dergisi