Opportunities of Forensic Accounting and its Aspects That Need Improvement

Year 2023, Volume: 8 Issue: 2, 156 - 179, 30.12.2023

Halime Karaca

https://doi.org/10.25229/beta.1307449

Abstract

Economy; The developments in information and financial systems have enabled the increase in communication opportunities, as well as the opportunity to serve businesses on a global scale and increase the activity volume of businesses. However, these positive developments have led to an increase in financial statement fraud and audit scandals, and the concept of forensic accounting, which includes accounting, law, auditing and research skills, has emerged due to the inadequacy of audit systems. In this study, it is aimed to reveal the opportunities offered by forensic accounting, which is a specialized accounting field that combines many disciplines, and the aspects that need to be developed. In accordance with this purpose; The concept of forensic accounting, forensic accounting education and forensic accounting regulations are examined within the scope of the literature, the opportunities offered by forensic accounting and the aspects that need to be developed are examined.

Keywords

Forensic accounting, Forensic Accounting Regulations, Forensic Accounting Education, Opportunities and Weaknesses

Adli Muhasebenin Sunduğu Fırsatlar ve Geliştirilmesi Gereken Yönleri

Abstract

Ekonomi; bilişim ve finans sistemlerinde yaşanan gelişmeler, iletişim olanaklarının artmasını sağlarken aynı zamanda işletmelere küresel boyutta hizmet verme imkânı ve işletmelerin faaliyet hacminin artmasını da sağlamıştır. Ancak bu olumlu gelişmeler beraberinde finansal tablo hilelerinin ve denetim skandallarının artmasına neden olmuş; denetim sistemlerinin yetersizliği nedeniyle muhasebe, hukuk, denetim ve araştırma becerilerini kapsayan adli muhasebe kavramı ortaya çıkmıştır. Bu çalışmada birçok disiplini birleştiren ve uzmanlaşmış bir muhasebe alanı olan adli muhasebenin sunduğu fırsatlar ve geliştirilmesi gereken yönlerinin ortaya konulması amaçlanmaktadır. Bu amaç doğrultusunda; adli muhasebe kavramı, adli muhasebe eğitimi ve adli muhasebe düzenlemeleri literatür kapsamında incelenmiş, adli muhasebenin sunduğu fırsatlar ve geliştirilmesi gereken yönleri irdelenmiştir.

Keywords

Adli Muhasebe, Adli Muhasebe Düzenlemeleri, Adli Muhasebe Eğitimi, Fırsatlar ve Zayıf Yönler

References

• Abdulrahman, M. H. A., Yajid, M. S. A., Khatibi, A., & Azam, S. M. F. (2020). The impact of forensic accounting on fraud detection in the UAE banking sector: a study on islamic and conventional banks. European Journal of Economic and Financial Research, 3(6), 150-175.
• Akatak, A. (2021). Adli muhasebe kapsamında hilelerin incelenmesi üzerine bir araştırma. Yayınlanmamış Doktora Tezi, Dicle Üniversitesi Sosyal Bilimler Enstitüsü.
• Aksu, İ., Uğur, A., & Çukacı, Y. C. (2008). Adli muhasebe ve adli muhasebecilik mesleğinin bir kolu olarak bilirkişilik. Journal Of Management And Economics Research, 6(9), 63-71.
• Aktaş, H. & Kuloğlu, G. (2008). Adli muhasebe ve adli muhasebecilik mesleği. Muhasebe ve Denetime Bakış Dergisi, 8(25), 101-120.
• Alshurafat, H., Al Shbail, M. O. & Mansour, E. (2021). Strengths and weaknesses of forensic accounting: an implication on the socio-economic development. Journal of Business and Socio-economic Development, 1(2), 135-148.
• Alshurafat, H., Beattie, C., Jones, G. & Sands, J. (2020). Perceptions of the usefulness of various teaching methods in forensic accounting education. Accounting Education, 29(2), 177-204.
• Alshurafat, H., Beattie, C., Jones, G. & Sands, J. (2019). Forensic accounting core and ınterdisciplinary curricula components in Australian universities: analysis of websites. Journal of Forensic and Investigative Accounting, 11(2), Special Edition, 353-365.
• Apostolou, B., Hassell, J., Rebele, J. & Watson, S. (2010). Accounting education literature review (2006-2009). Journal of Accounting Education, 28(3/4), 145-197.
• Arslan, Ö. (2020). the forensic accounting profession and the process of its development in the World. Contemporary Issues in Audit Management and Forensic Accounting, 102, 203-218.
• Association of Certified Fraud Examiners (ACFE) (2022). Report to the nations on occupational fraud and abuse. Global Fraud Study.
• Brickner, D. R., Mahoney, L. S. & Moore, S. J. (2010). Providing an applied-learning exercise in teaching fraud detection: a case of academic partnering with IRS Criminal Investigation. Issues in Accounting Education, 25(4), 695-708.
• Bozkurt, N. (1998). Muhasebe denetimi, Alfa Yayınevi.
• Cemalcılar, Ö. & Erdoğan, N. (1997). Genel muhasebe. (4. Baskı), Beta Basım Yayım.
• Crumbley, L., Rezaee, Z. & Elmore, R.C. (2004). Forensic accounting education: a survey of academicians and practitioners. Journal of Forensic Accounting, 11(2), 181-202.
• Çabuk, A. & Yücel, E. (2012). Adli muhasebecilik mesleğinin Türkiye’deki gelişme potansiyeline yönelik bir araştırma. Muhasebe ve Finansman Dergisi, 67–84.
• DiGabriele, J. A. & Huber, W. (2015). Topics and methods in forensic accounting research. Accounting Research Journal, 28(1), 98-114.
• Dursun, A. & Pehlivan, A. (2012). Türkiye’de adli muhasebe eğitimine yönelik bir araştırma. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 26(2), 129-141.
• Erdoğan, M. (2020). Hile denetçiliği ve araştırmacı muhasebecilik çerçevesinde adli muhasebe: örnek olay incelemesi, İşletme Araştırmaları Dergisi, 12(4), 3714-3726.
• Gosselin, M. (2014). Forensic accounting in Québec: the context of a distinct society in Canada. Journal of Forensic and Investigative Accounting, 6(3), 48-61.
• Hegazy, S., Sangster, A. & Kotb, A. (2017). Mapping forensic accounting in the UK. Journal of International Accounting, Auditing and Taxation, 28, 43-56.
• Houck, M., Kranacher, M.-J., Morris, B., Riley, R., Robertson, J. & Wells, J. (2006). Forensic accounting as an investigative tool: developing a model curriculum for fraud and forensic accounting. The CPA Journal, 76(8), 68-76.
• Huber, W. (2012). Is forensic accounting in the United States becoming a profession?. Journal of Forensic & Investigative Accounting, 4(1), 255-284.
• Ismail, S., Al-zoubi, A.B., Dahmash, F.N., Ahmad, S. & Mahmoud, M. A (2022). Review on Forensic Accounting Profession and Education: Global Context. Preprints.org. 2022110369.
• Karaca, H. & Tetik, H. (2023). İç Denetimin Hileli Finansal Raporlama Üzerine Etkisi: Bağımsız Denetçiler Üzerine Bir Uygulama, Özgür yayınları.
• Karacan, S. (2012). Hukuk ile Muhasebenin Kesişme Noktası: Adli Muhasebe. Uluslararası İktisadi ve İdari İncelemeler Dergisi, 4(8) 105–128.
• Kramer, B., Seda, M. & Bobashev, G. (2017). Current opinions on forensic accounting education. Accounting Research Journal, 30(3), 249-264.
• Kurnaz, N., Köksal, I. & Ulusoy, T. (2019). Forensic accounting in financial fraud control in digital environment: a research on independent auditors, Journal of Turkish Studies, 14(3), 1609-1627.
• Kurt, A. & Elagöz, G. (2015). 6102 sayılı Türk Ticaret Kanunu perspektifinden adli muhasebecilik mesleğine bakış. Çanakkale Onsekiz Mart Üniversitesi Girişimcilik ve Kalkınma Dergisi, 10(1), 213-238.
• Levine, S. (2002). Careers to count on, U.S. News & World Report, 18 February, 46.
• Meriç, A. & Erkuş, H. (2016). Türkiye’de bilirkişilik müessesesi bağlamında muhasebe meslek mensuplarının yaptığı uzman tanıklık faaliyetlerinin değerlendirilmesine yönelik bir araştırma. Yönetim ve Ekonomi Araştırmaları Dergisi, 4(2), 317-340.
• Meriç, A. (2016). Adli Muhasebe, Detay Yayıncılık.
• Navarrete, A. C. & Gallego (2023). Forensic accounting tools for fraud deterrence: a qualitative approach. Journal of Financial Crime, 30(3), 840-854.
• Ozili, P. K. (2020). Advances and issues in fraud research: a commentary. Journal of Financial Crime, 27(1) 92-103.
• Panigrahi, P. K. (2006). Discovering fraud in forensic accounting using data mining techniques, The Chartered Accountant, 1426-1430.
• Pazarçeviren, S. Y. (2005). Adli muhasebecilik mesleği. Zonguldak Karaelmas Üniversitesi Sosyal Bilimler Dergisi, 1(2), 1-19.
• Rezaee, Z., Crumbley, D. L. & Elmore, R. C. (2004). Forensic accounting education: a survey of academicians and practitioners. Teaching and Curriculum Innovations, 6, 193-231.
• Rozas, A. (2009). Auditoría forense, Quipukamayoc, Revista de la Facultad de Ciencias Contables, 16(32), 67-93.
• Salleh, K. & Aziz, R. Ab. (2014). Traits, skills and ethical values of public sector forensic accountants: an empirical ınvestigation, Procedia - Social and Behavioral Sciences, 145, 361–370.
• Seda, M. & Kramer, B. (2014). An examination of the availability and composition of forensic accounting education in the United States and other countries. Journal of Forensic & Investigative Accounting, 6(1) 1-46.
• Silverstone, H. & Sheetz, M. (2007). Forensic accounting and fraud ınvestigation for non-experts. John Wiley & Sons, Inc., Hoboken, 2th Edition.
• Smith, G. & Crumbley, D. (2009). How divergent are pedagogical views towards fraud/forensic accounting curriculum?, Global Perspectives on Accounting Education, 6, 1-24.
• Smith, G. S. & Crumbley, D. L. (2009b). Defining a forensic audit. Journal of Digital Forensics, Security and Law, 4, 60-80.
• Tarr, J. A., Van Akkeren, J. & Buckby, S. (2016). Forensic accounting: Professional regulation of a multi-disciplinary field. Australian Business Law Review, 44(3), 204-215.
• Terzi, S. & Kıymetli Şen, İ. (2015). Adli muhasebede hilelerin tespitinde yapay sinir ağı modelinin kullanımı. Uluslararası İktisadi ve İdari İncelemeler Dergisi, (14), 477-490.
• Tetik, N. & Karaca, H. (2021). İç kontrol kavramı ve uygulamalarının tarihsel gelişimi. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, 2021 Özel Sayı, 189-204.
• Tiwari, R. K. & Debnath, J. (2017). Forensic accounting: a blend of knowledge. Journal of Financial Regulation and Compliance, 25(1), 73-85.
• Toraman, C., Abdioğlu, H. & İşgüden, B. (2009). Aklama suçunun önlenmesine yönelik çabalar: adli muhasebecilik mesleği ve uygulamaları. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 11(1), 17-55.
• Üçoğlu, D. (2021). Adli muhasebe eğitimi: yüksek lisans müfredat geliştirme önerisi. Muhasebe Bilim Dünyası Dergisi, 23(1), 81-106.
• Van Akkeren, J. & Tarr, J. A. (2014). Regulation, compliance and the Australian forensic accounting profession. Journal of Forensic and Investigative Accounting, 6(3), 1-26.
• Van Akkeren, J., Buckby, S. & MacKenzie, K. (2013). A metamorphosis of the traditional accountant: an insight into forensic accounting services in Australia. Pacific Accounting Review, 25(2), 188-216.
• Weygandt, J. J., Kieso, D. E., Kimmel, P. D., Trenholm, B., Warren, V. & Novak, L. (2019). Accounting principles, John Wiley and Sons.
• Zahra, S. A., Priem, R. L. & Rasheed, A. A. (2005). The antecedents and consequences of top management fraud. Journal of Management, 31(6), 803-828.