FİNANSAL RAPORLAMA SKANDALLARI VE MALİ TABLOLARIN GÜVENİRLİLİĞİ

Abstract

After the financial reporting scandals have occurred in USA and other countries, credibility of financial statements had been questioned. In this study, credibility of financial statements examined in the extent of source credibility theory and reasons of the loss of the confidence in financial statements have been revealed by literature review

Keywords

• financial reporting scandals, expectation gap, source credibility theory, credibility of financial statements, corporate governance

FİNANSAL RAPORLAMA SKANDALLARI VE MALİ TABLOLARIN GÜVENİRLİLİĞİ

Abstract

Başta ABD ve diğer bazı ülkelerde ortaya çıkan finansal raporlama skandallarından sonra, mali tabloların güvenirliliği sorgulanmaya başlanmıştır. Bu makalede; mali tabloların kapsamında incelenerek, mali tablolara karşı oluşan güven kaybının nedenleri literatür araştırması ile ortaya konmaya çalışılmıştır

Keywords

• finansal raporlama skandalları, beklenti boşluğu, kaynak güvenirlilik teorisi, mali tabloların güvenirliliği, kurumsal yönetim

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