TY  - JOUR
TT  - A Survey About The Development Of Forensıc Accountıng Professıon In Turkey
AU  - Çabuk, Adem
AU  - Yücel, Elif
PY  - 2012
DA  - October
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 67
EP  - 84
IS  - 56
KW  - Adli Muhasebe
KW  - Hile ve Yolsuzluklar
KW  - Adli Muhasebecilik Mesleği
N2  - With the globalization, the companies in the capital market drift into panic because of an intense competitive environment of all world markets. While companies attempt to be the best, they can apply fraud, corruption or manipulations. The advanced technology is most important assistance of companies. Global effective corporate and auditing scandals experienced in especially 21. Century has improved the inefficiency of auditing systems and has caused to re-emphasized all auditing practices. In this process one of the most important improvments is the occurrence of forensic accounting. Forensic accounting functions as a bridge between law and accounting sciences, and it plays an active role in determination, prevention and deterrence of fraud and corruption mostly experienced in corporate and in the legal process initiated against fraud and corruption. Forensic accounting requires to have knowledge and skills in many fields particularly accounting, auditing and law, and many other branches of science such as statistics, mathematics, information technology, and psychology; so it is important tool in the fight against fraud and corruption. In line with importance of forensic accounting, we have made descriptions for forensic accounting profession at first, and have studied present situation of forensic accounting in our country. Then we have analyzed and assessed the suggestions for development of profession in Turkey with SPSS 17.0 pack program with point of view of Sworn-in Certified Public Accountancy companies and Organizations Having Authority in İndependent Audit in Capital Market. At the end of analysis, we have determined that present audit system, infrastructure required for forensic accounting and education system is insufficient and we have assessed activities required to do for development of profession.
UR  - https://dergipark.org.tr/en/pub/mufad/article/396845
L1  - https://dergipark.org.tr/en/download/article-file/428005
ER  -