SOME ACTUAL CASES IN FRAUD

Year 2020, Volume: 8 Issue: 1, 57 - 76, 15.07.2020

Suleyman Yukcu , Gülşah Uğurluel Atağan

https://doi.org/10.18825/iremjournal.698899

Abstract

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.

Keywords

Financial Information Manipulation, Fraud, Fraud Groups

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