TY  - JOUR
T1  - ETHICS IN FORENSIC ACCOUNTING: CHALLENGES, IMPACTS AND FUTURE DIRECTIONS
AU  - Kiziltan Işik, Burçak
PY  - 2025
DA  - September
Y2  - 2025
DO  - 10.53443/anadoluibfd.1650372
JF  - Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
JO  - AUİİBFD
PB  - Anadolu University
WT  - DergiPark
SN  - 2687-184X
SP  - 316
EP  - 337
VL  - 26
IS  - 3
LA  - en
AB  - This study emphasizes the necessity of an ethical framework by evaluating the ethical problems that forensic accountants face or may encounter while fulfilling their duties in audit and judicial processes, using case studies. It aims to provide solutions for implementing ethical principles by identifying the gray areas that forensic accountants may encounter in their professional practice and contributing to the limited literature examining forensic accounting in an ethical context. A comprehensive review of the forensic accounting and ethics literature, particularly the relationship between forensic accounting and ethics, is conducted, followed by an examination of the ethical values that forensic accountants should possess. Gray areas and ethical conflicts that forensic accountants may encounter in practice are identified by analyzing selected cases from different geographies and cultures. The case studies identified areas of uncertainty that forensic accountants may frequently encounter. It has been concluded that teaching ethical values to forensic accountants within the framework of the suggestions presented in this study, along with professional knowledge, and identifying gray areas, can make the audit and judgment processes more fair and transparent.
KW  - Forensic Accounting
KW  - Ethical Conflict
KW  - Ethical Dilemma
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UR  - https://doi.org/10.53443/anadoluibfd.1650372
L1  - https://dergipark.org.tr/en/download/article-file/4656819
ER  -