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The Attitudes of Accounting Professionals Towards Accounting Manipulation: An Implementation In Bursa City

Year 2024, Volume: 10 Issue: 1, 169 - 189, 30.06.2024
https://doi.org/10.46849/guiibd.1492616

Abstract

The accounting profession is one that constantly evolves and becomes increasingly complex, while also holding various responsibilities to different parties. These responsibilities can sometimes place professionals in ethical dilemmas, which can subsequently result in unethical behaviors such as fraud, corruption, and accounting manipulation. The primary aim of this study is to identify the attitudes of Certified Public Accountants (CPAs) towards accounting manipulation and the reasons why they resort to manipulation while conducting their professional activities. For this purpose, the study first explains the concepts of fraud and accounting manipulation. Then, the results of a survey conducted with 420 actively practicing CPAs in Bursa, in order to gather their views on accounting manipulation, are analyzed and evaluated. The analysis results reveal that CPAs are largely inclined to resort to accounting manipulation. The most fundamental reason for this is found to be their loyalty to their clients. Additionally, the study examines whether there is a statistically significant relationship between the demographic characteristics of the survey participants and their propensity to engage in accounting manipulation. According to the analysis results, men are more inclined towards accounting manipulation, and there is a negative relationship between the level of education and the propensity to engage in accounting manipulation, whereas there is a positive relationship between professional experience and the propensity to engage in accounting manipulation.

References

  • Agarwalla, S. K., Desai, N., & Tripathy, A. (2017). The impact of self-deception and professional skepticism on perceptions of ethicality. Advances in Accounting, 37, 85-93.
  • Alabdullah, T. T. Y. (2013). The performance of companies and the board’s characteristics from the new perspective of manipulation avoidance. Corporate Ownership & Control, 13(4), 279-286.
  • Almasarwah, A. K., Sarea, A. M., Afifa, M. A., & Marei, Y. (2021). Earnings manipulation and firm performance: Evidence from Jordan. International Journal of Critical Accounting, 12(3), 259-278.
  • Aslan, T., Kizil, C., & Din, A. (2017). Muhasebe hata ve hileleri üzerinde etkili faktörlerin muhasebe meslek etiği kapsamında analizi: Yalova örneği. Journal of Social and Humanities Sciences Research, 4(5), 1125-1138.
  • Beneish, M. D. (1999). The detection of earnings manipulation. Financial Analysts Journal, 55(5), 24-36.
  • Bologna, G. J., & Lindquist, R. J. (1996). Fraud auditing and forensic accounting: New tools and techniques (2nd ed.). Wiley & Sons.
  • Carpenter, T. D., & Reimers, J. L. (2005). Unethical and fraudulent financial reporting: Applying the theory of planned behavior. Journal of Business Ethics, 60, 115-129.
  • Cooper, D. J., Dacin, T., & Palmer, D. (2013). Fraud in accounting, organizations and society: Extending the boundaries of research. Accounting, Organizations and Society, 38(6-7), 440-457.
  • Copeland, R. M. (1968). Income smoothing. Journal of Accounting Research - Empirical Research in Accounting: Selected Studies, 6, 101-116.
  • Comer, M. J. (2003). Investigating corporate fraud. Routledge.
  • Dellaportas, S. (2013). Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. Accounting Forum, 37(1), 29-39.
  • Doğan, Z., Gülçin, K., & Nazli, E. (2018). Muhasebe meslek mensuplarının hile yapmaya eğilim düzeylerinin tespitine ilişkin bir araştırma. Ömer Halis Demir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 11(4), 64-83.
  • Elias, R. (2002). Determinants of earnings management ethics among accountants. Journal of Business Ethics, 40, 33–45.
  • Elkhaldi, A. H., Flayyih, H. H., Ali, S. I., & Mohammd, Y. N. (2021). The Role of the Beneish Model as a Tool for Forensic Accounting in Fraud Detection in Tourism Industry. Ishtar Journal of Economics and Business Studies, 2(4), 124-135.
  • Emerson, T., Conroy, S., & Stanley, C. W. (2006). Ethical attitudes of accountants: Recent evidence from a practitioners’ survey. Journal of Business Ethics, 71, 73–87.
  • Eroğlu, A. (2008). Faktör analizi. Ş. Kalaycı (Ed.), SPSS uygulamalı çok değişkenli istatistik teknikleri. Asil Yayınları.
  • Eusebio, N. (2016). How to detect account manipulation: The real Gowex case. Revista de Contabilidad y Dirección, 23, 135-156.
  • Eynon, G., Hills, N. T., & Stevens, K. (1997). Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. Journal of Business Ethics, 16(12-13), 1297-1309.
  • Finn, D. W., Munter, P., & McCaslin, T. E. (1994). Ethical perceptions of CPAs. Managerial Auditing Journal, 9(1), 23-28.
  • Franceschetti, B. M., & Koschtial, C. (2013). Do Bankrupt Companies Manipulate Earnings More Than The Nonbankrupt Ones? Journal of Finance and Accountancy, 12(1), 1-23.
  • George, D., & Mallery, P. (2003). SPSS for Windows step by step: A simple guide and reference (4th ed.). Allyn & Bacon.
  • Günlük M. (2023). Muhasebe Manipülasyonlarının Beneish Modeli İle Tespit Edilmesi: Borsa İstanbul (BIST) Gıda, İçecek ve Tütün Alt Sektöründe Bir Uygulama, Muhasebe ve Denetime Bakış Dergisi, 23 (69), 365-386.
  • Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7, 85-107.
  • Hsieh, T. S., Bedard, J. C., & Johnstone, K. M. (2014). CEO overconfidence and earnings management during shifting regulatory regimes. Journal of Business Finance & Accounting, 41(9-10).
  • Huhtala, M., Feldt, T., Lämsä, A. M., Mauno, S., & Kinnunen, U. (2011). Does the ethical culture of organisations promote managers’ occupational well-being? Investigating indirect links via ethical strain. Journal of Business Ethics, 101, 231-247.
  • Irmak, R., Çağlayan, B., Arslan Kurnaz, G., & Bal, B. (2002). Muhasebenin genel esasları muhasebe hata ve hileleri ile bunların tespit yöntemleri ve hesapların denetimi. Şafak Matbaacılık.
  • Jones, M. (2011). Creative accounting, fraud and international accounting scandals. John Wiley & Sons.
  • Kara, E., Uğurlu, M., & Körpi, M. (2015). Using Beneish Model in Identifying Accounting Manipulation: An Empirical Study in BIST Manufacturing Industry Sector. Journal of Accounting, Finance and Auditing Studies, 1(1), 21-39.
  • Kassem, R. (2016). Detecting financial reporting fraud: The impact and implications of management motivations for external auditors – Evidence from the Egyptian context (Doctoral dissertation, Loughborough University).
  • Kayacan, M. (2005). Anonim şirketlerin sosyal sorumlulukları ve etik değerler. In VII. Türkiye Muhasebe Denetimi Sempozyumu – I. Uluslararası Muhasebe Denetimi Sempozyumu (pp. xx-xx). Antalya.
  • Kutlu, H. A. (2008). Muhasebe meslek mensupları ve çalışanlarının etik ikilemleri: Kars ve Erzurum illerinde bir araştırma. Ankara Üniversitesi SBE Dergisi, 63(2), 143-170.
  • Küçüksözen, C., & Küçükkocaoğlu, G. (2004). Finansal bilgi manipülasyonu: İMKB şirketleri üzerine ampirik bir çalışma. In 1st International Accounting Conference on the Way to Convergence, MÖDAV.
  • Leech, N. L., Barrett, K. C., & Morgan, G. A. (2015). SPSS for intermediate statistics: Use and interpretation (5th ed.). Routledge.
  • Lou, Y. I., & Wang, M. L. (2009). Fraud risk factor of the fraud triangle assessing the likelihood of fraudulent financial reporting. Journal of Business & Economics Research, 7(2), 61-78.
  • Mahamii, Z., & Kamel, M. (2020). Factors affecting detection of manipulation in financial statements: An empirical study from auditors’ perspective. Journal of Business Administration and Economic Studies, 6(1), 11-24.
  • Marks, J. T. (2009). Playing offense in a high-risk environment: A sophisticated approach to fighting fraud. Retrieved from https://www.academia.edu/31698128/Playing_Offense_In_ A_High_Risk_Environment_A_Sophisticated_Approach_To_Fighting_Fraud (Erişim Tarihi 13.09.2019).
  • Marques, P. A., & Azevedo-Pereira, J. (2009). Ethical ideology and ethical judgments in the Portuguese accounting profession. Journal of Business Ethics, 86(2), 227–242.
  • Meigs, R. F., Meigs, W. B., & Meigs, M. A. (1995). Financial accounting (8th ed.). McGraw-Hill.
  • Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13(1), 79–94.
  • Mintz, S. M. (1995). Virtue ethics and accounting education. Issues in Accounting Education, 10(2), 247-267.
  • Mollah, M. T., & Sakib, I. A. (2020). Detection of Financial Statement Frauds Using Beneish Model: Empirical Evidence from Listed Pharmaceutical Companies in Bangladesh. International Journal of Management, Accounting and Economics, 7(9), 506-521.
  • Momani, M. A. A., & Obeidat, M. I. (2013). The effect of auditors' ethics on their detection of creative accounting practices: A field study. International Journal of Business and Management, 8(13), 118-136.
  • Peker A.A. (2023). Muhasebe Manipülasyonlarının Tespit Edilmesinde Beneish TR Modeli: Borsa İstanbul Üzerine Sektörel Bazda Bir Uygulama, Muhasebe ve Denetime Bakış Dergisi, 23 (69), 321-346.
  • Presley, T. J., & Abbott, L. J. (2013). AIA submission: CEO overconfidence and the incidence of financial restatement. Advances in Accounting, 29(1), 74-84.
  • Reckers, P., & Samuelson, M. (2016). Toward resolving the debate surrounding slippery slope versus licensing behavior: The importance of individual differences in accounting ethical decision making. Advances in Accounting, 34, 1-16.
  • Saltoğlu, M. (2003). Yaratıcı muhasebede özel amaçlı şirketlerin rolü ve Enron örneği. Muhasebe ve Denetime Bakış Dergisi, 10, 107-116.
  • Sarwako, I., & Agoes, S. (2014). An empirical analysis of auditor’s industry specialization, auditor’s independence and audit procedures on audit quality: Evidence from Indonesia. Procedia - Social and Behavioral Sciences, 164, 271-281.
  • Schilit, H., & Perler, J. (2010). Financial shenanigans: How to detect accounting gimmicks & fraud in financial reports (3rd ed.). McGraw-Hill Education.
  • Schrand, C. M., & Zechman, S. L. (2012). Executive overconfidence and the slippery slope to financial misreporting. Journal of Accounting and Economics, 53(1-2), 311-329.
  • Shbail, M. O. A., Salleh, Z., & Nor, M. N. M. (2018). The effect of ethical tension and time pressure on job burnout and premature sign-off. Journal of Business and Retail Management Research, 12(4), 43-53.
  • Selimoğlu, S. (2006). Ethics in Turkish accounting practices. Mali Çözüm Dergisi, 17, 437-456.
  • Tepav. (2006). Bir olgu olarak yolsuzluk: Nedenler, etkiler ve çözüm önerileri. TEPAV Yolsuzlukla Mücadele Kitapları - 1, 2. Basım.
  • Varici, İ., & Er, B. (2013). Muhasebe manipülasyonu ve firma performansı ilişkisi: İMKB uygulaması. Ege Akademik Bakış, 13(1), 43-52.
  • Wilks, J., & Zimbelman, F. M. (2004). Decomposition of fraud-risk assessments and auditors' sensitivity to fraud cues. Contemporary Accounting Research, 21(3), 719-745.
  • Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud. The CPA Journal, 74, 38-42.
  • Zouleykha, M., & Kamel, M. (2020). Factors affecting detection of manipulation in financial statements: An empirical study from auditors’ perspective. Journal of Business Administration and Economic Studies, 6(1), 11-24.

Muhasebe Meslek Mensuplarının Muhasebe Manipülasyonuna Karşı Tutumları: Bursa İlinde Bir Uygulama

Year 2024, Volume: 10 Issue: 1, 169 - 189, 30.06.2024
https://doi.org/10.46849/guiibd.1492616

Abstract

Muhasebe mesleği sürekli değişim gösteren ve giderek karmaşık hale gelen muhasebe uygulamalarını gerçekleştirirken aynı zamanda pek çok farklı tarafa karşı sorumlulukları bulunan bir meslektir. Bu sorumluluklar zaman zaman meslek mensuplarını etik ikilemde bırakabilmektedir ve bu ikilemler devamında hile, yolsuzluk ve muhasebe manipülasyonu gibi etik dışı davranışlar ile sonuçlanabilmektedir. Bu çalışmanın temel amacı da Serbest Muhasebeci Mali Müşavirlerin (SMMM) mesleki faaliyetlerini sürdürürken muhasebe manipülasyonuna karşı tutumları ve manipülasyona başvurma nedenlerini tespit edebilmektir. Bu amaçla çalışmada öncelikle hile ve muhasebe manipülasyonu kavramları açıklanırken sonrasında Bursa ilinde faaliyetlerine aktif olarak devam eden 420 SMMM ile muhasebe manipülasyonuna ilişkin görüşlerini almak üzere yapılan anket sonuçları analiz edilerek değerlendirilmiştir. Analiz sonucunda SMMM’lerin büyük ölçüde muhasebe manipülasyonuna başvurma konusunda eğilimlerinin olduğu tespit edilmiştir. Bunun en temel nedeni olarak da SMMM’lerin mükelleflerine olan bağlılıkları görülmüştür. Ayrıca çalışmada ankete katılım gösteren meslek mensuplarının demografik özellikleri ile muhasebe manipülasyonuna başvurmaları arasında istatiksel olarak anlamlı bir ilişki olup olmadığı analiz edilmiştir. Analiz sonuçlarına göre erkeklerin muhasebe manipülasyonuna eğilimi daha fazlayken eğitim seviyesi ile muhasebe manipülasyonuna eğilim arasında negatif yönlü bir ilişki olduğu, mesleki deneyim ile muhasebe manipülasyonuna eğilim arasında ise pozitif yönlü bir ilişki olduğu tespit edilmiştir.

References

  • Agarwalla, S. K., Desai, N., & Tripathy, A. (2017). The impact of self-deception and professional skepticism on perceptions of ethicality. Advances in Accounting, 37, 85-93.
  • Alabdullah, T. T. Y. (2013). The performance of companies and the board’s characteristics from the new perspective of manipulation avoidance. Corporate Ownership & Control, 13(4), 279-286.
  • Almasarwah, A. K., Sarea, A. M., Afifa, M. A., & Marei, Y. (2021). Earnings manipulation and firm performance: Evidence from Jordan. International Journal of Critical Accounting, 12(3), 259-278.
  • Aslan, T., Kizil, C., & Din, A. (2017). Muhasebe hata ve hileleri üzerinde etkili faktörlerin muhasebe meslek etiği kapsamında analizi: Yalova örneği. Journal of Social and Humanities Sciences Research, 4(5), 1125-1138.
  • Beneish, M. D. (1999). The detection of earnings manipulation. Financial Analysts Journal, 55(5), 24-36.
  • Bologna, G. J., & Lindquist, R. J. (1996). Fraud auditing and forensic accounting: New tools and techniques (2nd ed.). Wiley & Sons.
  • Carpenter, T. D., & Reimers, J. L. (2005). Unethical and fraudulent financial reporting: Applying the theory of planned behavior. Journal of Business Ethics, 60, 115-129.
  • Cooper, D. J., Dacin, T., & Palmer, D. (2013). Fraud in accounting, organizations and society: Extending the boundaries of research. Accounting, Organizations and Society, 38(6-7), 440-457.
  • Copeland, R. M. (1968). Income smoothing. Journal of Accounting Research - Empirical Research in Accounting: Selected Studies, 6, 101-116.
  • Comer, M. J. (2003). Investigating corporate fraud. Routledge.
  • Dellaportas, S. (2013). Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. Accounting Forum, 37(1), 29-39.
  • Doğan, Z., Gülçin, K., & Nazli, E. (2018). Muhasebe meslek mensuplarının hile yapmaya eğilim düzeylerinin tespitine ilişkin bir araştırma. Ömer Halis Demir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 11(4), 64-83.
  • Elias, R. (2002). Determinants of earnings management ethics among accountants. Journal of Business Ethics, 40, 33–45.
  • Elkhaldi, A. H., Flayyih, H. H., Ali, S. I., & Mohammd, Y. N. (2021). The Role of the Beneish Model as a Tool for Forensic Accounting in Fraud Detection in Tourism Industry. Ishtar Journal of Economics and Business Studies, 2(4), 124-135.
  • Emerson, T., Conroy, S., & Stanley, C. W. (2006). Ethical attitudes of accountants: Recent evidence from a practitioners’ survey. Journal of Business Ethics, 71, 73–87.
  • Eroğlu, A. (2008). Faktör analizi. Ş. Kalaycı (Ed.), SPSS uygulamalı çok değişkenli istatistik teknikleri. Asil Yayınları.
  • Eusebio, N. (2016). How to detect account manipulation: The real Gowex case. Revista de Contabilidad y Dirección, 23, 135-156.
  • Eynon, G., Hills, N. T., & Stevens, K. (1997). Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. Journal of Business Ethics, 16(12-13), 1297-1309.
  • Finn, D. W., Munter, P., & McCaslin, T. E. (1994). Ethical perceptions of CPAs. Managerial Auditing Journal, 9(1), 23-28.
  • Franceschetti, B. M., & Koschtial, C. (2013). Do Bankrupt Companies Manipulate Earnings More Than The Nonbankrupt Ones? Journal of Finance and Accountancy, 12(1), 1-23.
  • George, D., & Mallery, P. (2003). SPSS for Windows step by step: A simple guide and reference (4th ed.). Allyn & Bacon.
  • Günlük M. (2023). Muhasebe Manipülasyonlarının Beneish Modeli İle Tespit Edilmesi: Borsa İstanbul (BIST) Gıda, İçecek ve Tütün Alt Sektöründe Bir Uygulama, Muhasebe ve Denetime Bakış Dergisi, 23 (69), 365-386.
  • Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7, 85-107.
  • Hsieh, T. S., Bedard, J. C., & Johnstone, K. M. (2014). CEO overconfidence and earnings management during shifting regulatory regimes. Journal of Business Finance & Accounting, 41(9-10).
  • Huhtala, M., Feldt, T., Lämsä, A. M., Mauno, S., & Kinnunen, U. (2011). Does the ethical culture of organisations promote managers’ occupational well-being? Investigating indirect links via ethical strain. Journal of Business Ethics, 101, 231-247.
  • Irmak, R., Çağlayan, B., Arslan Kurnaz, G., & Bal, B. (2002). Muhasebenin genel esasları muhasebe hata ve hileleri ile bunların tespit yöntemleri ve hesapların denetimi. Şafak Matbaacılık.
  • Jones, M. (2011). Creative accounting, fraud and international accounting scandals. John Wiley & Sons.
  • Kara, E., Uğurlu, M., & Körpi, M. (2015). Using Beneish Model in Identifying Accounting Manipulation: An Empirical Study in BIST Manufacturing Industry Sector. Journal of Accounting, Finance and Auditing Studies, 1(1), 21-39.
  • Kassem, R. (2016). Detecting financial reporting fraud: The impact and implications of management motivations for external auditors – Evidence from the Egyptian context (Doctoral dissertation, Loughborough University).
  • Kayacan, M. (2005). Anonim şirketlerin sosyal sorumlulukları ve etik değerler. In VII. Türkiye Muhasebe Denetimi Sempozyumu – I. Uluslararası Muhasebe Denetimi Sempozyumu (pp. xx-xx). Antalya.
  • Kutlu, H. A. (2008). Muhasebe meslek mensupları ve çalışanlarının etik ikilemleri: Kars ve Erzurum illerinde bir araştırma. Ankara Üniversitesi SBE Dergisi, 63(2), 143-170.
  • Küçüksözen, C., & Küçükkocaoğlu, G. (2004). Finansal bilgi manipülasyonu: İMKB şirketleri üzerine ampirik bir çalışma. In 1st International Accounting Conference on the Way to Convergence, MÖDAV.
  • Leech, N. L., Barrett, K. C., & Morgan, G. A. (2015). SPSS for intermediate statistics: Use and interpretation (5th ed.). Routledge.
  • Lou, Y. I., & Wang, M. L. (2009). Fraud risk factor of the fraud triangle assessing the likelihood of fraudulent financial reporting. Journal of Business & Economics Research, 7(2), 61-78.
  • Mahamii, Z., & Kamel, M. (2020). Factors affecting detection of manipulation in financial statements: An empirical study from auditors’ perspective. Journal of Business Administration and Economic Studies, 6(1), 11-24.
  • Marks, J. T. (2009). Playing offense in a high-risk environment: A sophisticated approach to fighting fraud. Retrieved from https://www.academia.edu/31698128/Playing_Offense_In_ A_High_Risk_Environment_A_Sophisticated_Approach_To_Fighting_Fraud (Erişim Tarihi 13.09.2019).
  • Marques, P. A., & Azevedo-Pereira, J. (2009). Ethical ideology and ethical judgments in the Portuguese accounting profession. Journal of Business Ethics, 86(2), 227–242.
  • Meigs, R. F., Meigs, W. B., & Meigs, M. A. (1995). Financial accounting (8th ed.). McGraw-Hill.
  • Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13(1), 79–94.
  • Mintz, S. M. (1995). Virtue ethics and accounting education. Issues in Accounting Education, 10(2), 247-267.
  • Mollah, M. T., & Sakib, I. A. (2020). Detection of Financial Statement Frauds Using Beneish Model: Empirical Evidence from Listed Pharmaceutical Companies in Bangladesh. International Journal of Management, Accounting and Economics, 7(9), 506-521.
  • Momani, M. A. A., & Obeidat, M. I. (2013). The effect of auditors' ethics on their detection of creative accounting practices: A field study. International Journal of Business and Management, 8(13), 118-136.
  • Peker A.A. (2023). Muhasebe Manipülasyonlarının Tespit Edilmesinde Beneish TR Modeli: Borsa İstanbul Üzerine Sektörel Bazda Bir Uygulama, Muhasebe ve Denetime Bakış Dergisi, 23 (69), 321-346.
  • Presley, T. J., & Abbott, L. J. (2013). AIA submission: CEO overconfidence and the incidence of financial restatement. Advances in Accounting, 29(1), 74-84.
  • Reckers, P., & Samuelson, M. (2016). Toward resolving the debate surrounding slippery slope versus licensing behavior: The importance of individual differences in accounting ethical decision making. Advances in Accounting, 34, 1-16.
  • Saltoğlu, M. (2003). Yaratıcı muhasebede özel amaçlı şirketlerin rolü ve Enron örneği. Muhasebe ve Denetime Bakış Dergisi, 10, 107-116.
  • Sarwako, I., & Agoes, S. (2014). An empirical analysis of auditor’s industry specialization, auditor’s independence and audit procedures on audit quality: Evidence from Indonesia. Procedia - Social and Behavioral Sciences, 164, 271-281.
  • Schilit, H., & Perler, J. (2010). Financial shenanigans: How to detect accounting gimmicks & fraud in financial reports (3rd ed.). McGraw-Hill Education.
  • Schrand, C. M., & Zechman, S. L. (2012). Executive overconfidence and the slippery slope to financial misreporting. Journal of Accounting and Economics, 53(1-2), 311-329.
  • Shbail, M. O. A., Salleh, Z., & Nor, M. N. M. (2018). The effect of ethical tension and time pressure on job burnout and premature sign-off. Journal of Business and Retail Management Research, 12(4), 43-53.
  • Selimoğlu, S. (2006). Ethics in Turkish accounting practices. Mali Çözüm Dergisi, 17, 437-456.
  • Tepav. (2006). Bir olgu olarak yolsuzluk: Nedenler, etkiler ve çözüm önerileri. TEPAV Yolsuzlukla Mücadele Kitapları - 1, 2. Basım.
  • Varici, İ., & Er, B. (2013). Muhasebe manipülasyonu ve firma performansı ilişkisi: İMKB uygulaması. Ege Akademik Bakış, 13(1), 43-52.
  • Wilks, J., & Zimbelman, F. M. (2004). Decomposition of fraud-risk assessments and auditors' sensitivity to fraud cues. Contemporary Accounting Research, 21(3), 719-745.
  • Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud. The CPA Journal, 74, 38-42.
  • Zouleykha, M., & Kamel, M. (2020). Factors affecting detection of manipulation in financial statements: An empirical study from auditors’ perspective. Journal of Business Administration and Economic Studies, 6(1), 11-24.
There are 56 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Article
Authors

Elif Yücel 0000-0002-2708-6778

Furkan Özçimen This is me 0009-0006-5026-3791

Early Pub Date June 30, 2024
Publication Date June 30, 2024
Submission Date June 1, 2024
Acceptance Date June 25, 2024
Published in Issue Year 2024 Volume: 10 Issue: 1

Cite

APA Yücel, E., & Özçimen, F. (2024). Muhasebe Meslek Mensuplarının Muhasebe Manipülasyonuna Karşı Tutumları: Bursa İlinde Bir Uygulama. Giresun Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 10(1), 169-189. https://doi.org/10.46849/guiibd.1492616
  • Journal of Economics & Administrative Sciences