Araştırma Makalesi

SOME ACTUAL CASES IN FRAUD

Cilt: 8 Sayı: 1 15 Temmuz 2020
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SOME ACTUAL CASES IN FRAUD

Öz

ABSTRACT Fraud in accounting affects all segments of society; While it affects partners, employees and investors in a narrow sense, it affects the state and society in a broad sense. Decisions made by the business owner and partners through fraud first create problems regarding the future of the business; then it affects the country's economy. Basically, accounting fraud consists of disorder. In other words, it can be said that there is an accounting fraud where there is a criminal disorder. Cheating people in businesses; bosses and owners are senior executives and business employees, which can be specifically listed as people working in accounting and financial units. The most important event that comes to mind when it comes to accounting cheats in the world is undoubtedly Enron. This incident trick companies to both; It is also an answer to the question of how countries can damage the economy. also be experienced or lived in Turkey, it is essential to take precautions for possible events. Due to ethical, cultural and economic reasons, it is a common situation in our country that events do not come to light or are not covered up when they occur and there are no lawsuits. Therefore, the necessary measures must be taken.

Anahtar Kelimeler

Kaynakça

  1. Abdullahi, R., Mansor, N. 2015. Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences a. 5(4):38-45.
  2. Association Of Certified Fraud Examiners: ACFE Report To The Nations 2018 Global Study On Occupational Fraud And Abuse.
  3. Albrecht, W. S., Hill, N. C. & Albrecht, C. C. 2006. The ethics development model applied to declining ethics ın accounting. Australian Accounting Review, 16(1):30-40.
  4. Bonner, S.E., Z.V. Palmrose, & Young S.M. 1998. Fraud type and auditor litigation: an analysis of sec accounting and auditing enforcement releases. The Accounting Review,73(4):503-532.
  5. Bozkurt, N. 2011. İşletmelerin kara deliği hile. İstanbul, Alfa Yayınları.
  6. Chartered Institute of Management Accountants (CIMA). 2009. Fraud risk management A guide to good practice, London, UK.
  7. Declaration on the Independent Auditing Standards in the CMB Capital Market. 2006. Serial: X, No: 22.
  8. Demir, V., Bahadir, O. 2007. Muhasebe manipülasyonu, yöntem ve teknikler. Mali Çözüm, 17(84):103-119.

Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

Araştırma Makalesi

Yayımlanma Tarihi

15 Temmuz 2020

Gönderilme Tarihi

9 Mart 2020

Kabul Tarihi

2 Haziran 2020

Yayımlandığı Sayı

Yıl 2020 Cilt: 8 Sayı: 1

Kaynak Göster

APA
Yukcu, S., & Uğurluel Atağan, G. (2020). SOME ACTUAL CASES IN FRAUD. International Review of Economics and Management, 8(1), 57-76. https://doi.org/10.18825/iremjournal.698899
AMA
1.Yukcu S, Uğurluel Atağan G. SOME ACTUAL CASES IN FRAUD. IREM. 2020;8(1):57-76. doi:10.18825/iremjournal.698899
Chicago
Yukcu, Suleyman, ve Gülşah Uğurluel Atağan. 2020. “SOME ACTUAL CASES IN FRAUD”. International Review of Economics and Management 8 (1): 57-76. https://doi.org/10.18825/iremjournal.698899.
EndNote
Yukcu S, Uğurluel Atağan G (01 Temmuz 2020) SOME ACTUAL CASES IN FRAUD. International Review of Economics and Management 8 1 57–76.
IEEE
[1]S. Yukcu ve G. Uğurluel Atağan, “SOME ACTUAL CASES IN FRAUD”, IREM, c. 8, sy 1, ss. 57–76, Tem. 2020, doi: 10.18825/iremjournal.698899.
ISNAD
Yukcu, Suleyman - Uğurluel Atağan, Gülşah. “SOME ACTUAL CASES IN FRAUD”. International Review of Economics and Management 8/1 (01 Temmuz 2020): 57-76. https://doi.org/10.18825/iremjournal.698899.
JAMA
1.Yukcu S, Uğurluel Atağan G. SOME ACTUAL CASES IN FRAUD. IREM. 2020;8:57–76.
MLA
Yukcu, Suleyman, ve Gülşah Uğurluel Atağan. “SOME ACTUAL CASES IN FRAUD”. International Review of Economics and Management, c. 8, sy 1, Temmuz 2020, ss. 57-76, doi:10.18825/iremjournal.698899.
Vancouver
1.Suleyman Yukcu, Gülşah Uğurluel Atağan. SOME ACTUAL CASES IN FRAUD. IREM. 01 Temmuz 2020;8(1):57-76. doi:10.18825/iremjournal.698899