Research Article
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MUHASEBE MANİPÜLASYON RİSKİNİN HİLE ÜÇGENİ VE ÖRGÜTSEL İŞLETME STRATEJİLERİ ÜZERİNDEKİ ETKİSİ

Year 2020, , 97 - 129, 25.02.2020
https://doi.org/10.31460/mbdd.645103

Abstract

Çalışmanın
amacı muhasebe manipülasyon riski üzerinde etkili olan stratejik faktörleri
tespit etmektir. Bu faktörlerin tespiti amacıyla öncelikle Borsa İstanbul’a
kayıtlı işletmelerin muhasebe manipülasyon riski tespit edilmiştir. Çalışmada
muhasebe manipülasyon riski belirlendikten sonra, muhasebe manipülasyon riski
üzerinde etkili olacağı düşünülen stratejik faktörlerin tespiti amacıyla hile
üçgeni teorisinden ve örgütsel işletme stratejilerinden yararlanılmıştır.



Çalışmanın
sonucunda toplam 44 baskı ve fırsat faktörlerine ait finansal ve finansal
olmayan değişkenden 10 değişkenin muhasebe manipülasyon riskini arttırdığı, 7
değişkenin ise muhasebe manipülasyon riskini azaltarak finansal raporlama
kalitesini arttırdığı sonucuna ulaşılmıştır. Çalışmanın sonucunda bulunan
değişkenler dokuz yıllık panel veri sonucunda anlamlı bulunduğundan ötürü
sonuçların güvenirliği açısından önem teşkil etmektedir. Bu nedenle
denetçilerin denetledikleri kurum üzerindeki kırmızı bayrakları belirlerken
çalışmanın sonucunda elde edilen bulguları dikkate alması etkili bir denetim
açısından önerilmektedir. 

References

  • Abbott, L. J., Y. Park, ve S. Parker. 2000. “The Effects Of Audit Committee Activity And Independence On Corporate Fraud”, Managerial Finance, 26(11).
  • Agrawal, A., J. F. Jaffe, ve J. M. Karpoff. 1999. “Management Turnover and Governance Changes Following The Revelation of Fraud”, The Journal of Law and Economics, 42(1).
  • Ağca, A. ve Ş. Önder. 2016. “İşletmelerde Kâr Yönetimi ve Kurumsal Yönetim Yapıları Arasındaki İlişki: BIST Üzerine Bir Uygulama”, Muhasebe ve Denetime Bakış Dergisi, 15(47).
  • Amara, I., A. B. Amar, ve A. Jarboui. 2013. “Detection Of Fraud In Financial Statements: French Companies As A Case Study”, International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3).
  • Ata, H. A. ve Seyrek, I. H. 2009. “The Use Of Data Mining Techniques In Detecting Fraudulent Financial Statements: An Application On Manufacturing Firms”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 14(2).
  • Barnett, T. ve C. Vaicys. 2000. “The Moderating Effect of Individuals' Perceptions of Ethical Work Climate on Ethical Judgments and Behavioral Intentions”, Journal of Business Ethics, 27(4).
  • Beasley, M. S. 1996. “An Empirical Analysis of The Relation Between The Board of Director Composition and Financial Statement Fraud”, Accounting review, 71(4).
  • Beneish, M. D. 1997. “Detecting GAAP Violation: Implications For Assessing Earnings Management Among Firms With Extreme Financial Performance”, Journal of Accounting and Public Policy, 16(3).
  • Beneish, M. D. 1999. “Incentives And Penalties Related To Earnings Overstatements That Violate GAAP”, The Accounting Review, 74(4).
  • Bentley-Goode, K. A., N. J. Newton ve A. M. Thompson. 2017a. “Business Strategy, Internal Control Over Financial Reporting, and Audit Reporting Quality”, Auditing: A Journal of Practice and Theory. 36(4).
  • Bentley-Goode, K. A., C. Thomas ve B.J.Twedt. 2017b. “Does Business Strategy Impact a Firm's Information Environment?”, Journal of Accounting, Auditing and Finance, SSRN.
  • Bentley, K. 2012. “Antecedents to Financial Statement Misreporting: The Influence of Organizational Business Strategy, Ethical Culture and Climate” (Doctoral Thesis). Texas A & M University, Texas.
  • Bentley, K. A., T. C. Omer, ve N. Y. Sharp, 2013. “Business Strategy, Financial Reporting Irregularities, and Audit Effort”, Contemporary Accounting Research, 30(2).
  • Carcello, J. V., ve A. L. Nagy. 2004. “Audit Firm Tenure and Fraudulent Financial Reporting”, Auditing: A Journal of Practice & Theory, 23(2).
  • Chen, K. Y. ve R. J. Elder. 2007. “Fraud Risk Factors and The Likelihood Of Fraudulent Financial Reporting: Evidence From Statement on Auditing Standards No.43 In Taiwan”, Working paper.
  • Chen, Y., J. D. Eshleman ve J. S. Soileau. 2017. “Business Strategy and Auditor Reporting”, Auditing: A Journal of Practice & Theory, 36(2).
  • Cohen, D. V. 1995. “Ethics And Crime In Business Firms: Organizational Culture and The Impact of Anomie” (Sixth Edition). New Brunswik (USA) and London (UK): Transction Publishers.
  • Dechow, P. M., W. Ge, C. R. Larson ve R. G. Sloan. 2011. “Predicting Material Accounting Misstatements”, Contemporary Accounting Research, 28(1).
  • Dechow, P. M., R. G. Sloan ve A. P. Sweeney. 1996. “Causes And Consequences of Earnings Manipulation: An Analysis Of Firms Subject To Enforcement Actions By The SEC”, Contemporary Accounting Research, 13(1).
  • Dimitropoulos, P. E. ve D. Asteriou, D. 2009. “The Value Relevance Of Financial Statements And Their Impact On Stock Prices: Evidence From Greece. Managerial Auditing Journal”. 24(3).
  • Dorminey, J. W., A. S. Fleming, M. J. Kranacher ve R. A. Riley Jr. 2010. “Beyond the Fraud Triangle”, (Cover Story). CPA Journal, 80(7).
  • Dunn, P. 2004. “The Impact of Insider Power on Fraudulent Financial Reporting”, Journal of Management, 30(3).
  • Efendi, J., A. Srivastava ve E. P. Swanson. 2007. “Why Do Corporate Managers Misstate Financial Statements? The Role Of Option Compensation and Other Factors1”, Journal Of Financial Economics, 85(3).
  • Fanning, K. M., ve K. O Cogger. 1998. “Neural Network Detection Of Management Fraud Using Published Financial Data”, International Journal of Intelligent Systems in Accounting, Finance & Management, 7(1).
  • Farber, D. B. 2005. “Restoring Trust after Fraud: Does Corporate Governance Matter?”, Accounting Review, 80(2).
  • Fich, E. M. ve A. Shivdasani. 2007. “Financial Fraud, Director Reputation, and Shareholder Wealth”, Journal of Financial Economics, 86(2).
  • Gupta, R. ve N. S. Gill, 2012. “Prevention And Detection Of Financial Statement Fraud–An Implementation of Data Mining Framework”, Editorial Preface, 3(8).
  • Hambrick, D. C. 1983. “Some Tests Of The Effectiveness And Functional Attributes Of Miles And Snow's Strategic Types”, Academy of Management journal, 26(1).
  • Higgins, D., T. C. Omer ve J. D. Phillips. 2015. “The Influence of A Firm’s Business Strategy On Its Tax Aggressiveness”, Contemporary Accounting Research, 32(2).
  • Hribar, P., T., Kravet ve R. Wilson. 2014. “A New Measure of Accounting Quality”, Review of Accounting Studies, 19(1).
  • Huang, S. Y., C. C. Lin, A. A. Chiu ve D. C. Yen. 2017. “Fraud Detection Using Fraud Triangle Risk Factors”, Information Systems Frontiers, 19(6).
  • Ittner, C. D., D. F. Larcker ve M. V. Rajan. 1997. “The Choice Of Performance Measures In Annual Bonus Contracts”, Accounting Review, 72(2).
  • Jones, K. L. 2004. “Improving Fraud Risk Assessments Though Analytcal Procedures”, Arizone University, Doctoral Thesis, ABD.
  • Kalmış, H. ve S. Yavuzaslan. 2016. “İşletmelerin Kurumsal Yönetim Uygulamalarının Kâr Yönetimi Üzerindeki Etkisi ve Borsa İstanbul A.Ş. Şirketleri Üzerinde Bir Uygulama”, Yönetim Bilimleri Dergisi, 14(27).
  • Kaminski, K. A., T. Sterling Wetzel ve L. Guan. 2004. “Can Financial Ratios Detect Fraudulent Financial Reporting?”, Managerial Auditing Journal, 19(1).
  • Kanapickienė, R. ve Z. Grundienė. 2015. “The Model Of Fraud Detection In Financial Statements By Means Of Financial Ratios”, Procedia-Social and Behavioral Sciences, 213.
  • Karacaer, S. ve P. Özek. 2010. “Denetim Firmasının Büyüklüğü ve Kâr Yönetimi İlişkisi: İMKB Şirketleri Üzerinde Ampirik Bir Araştırma”, Muhasebe ve Finansman Dergisi, (48).
  • Kılıç, S. (2013). “Algılanan Örgütsel Etik İklim İle Üretkenlik Karşıtı İş Davranışları Arasındaki İlişkiler”, Niğde Üniversitesi, Sosyal Bilimler Enstitüsü, Doktora Tezi, Niğde.
  • Kirkos, E., C. Spathis ve Y. Manolopoulos. 2007. “Data Mining Techniques For The Detection Of Fraudulent Financial Statements”, Expert Systems With Applications, 32(4).
  • Köpri, M., M. Civan ve E. Kara. 2016. “Hileli Finansal Raporlama Riskini Ortaya Çıkaran Faktörler: BIST’da Bir Uygulama”, Journal of Accounting, Finance and Auditing Studies, 2(3).
  • Küçükkocaoğlu, G. ve C. Küçüksözen. 2005. “Gerçeğe Aykırı Finansal Tabloların Ortaya Çıkarılması: İMKB Şirketleri Üzerine Amprik Bir Çalışma”. Muhasebe ve Finansman Dergisi, (28).
  • Lee, T. A., R. W. Ingram, ve T. P. Howard. 1999. “The Difference Between Earnings and Operating Cash Flow As An Indicator Of Financial Reporting Fraud” Contemporary Accounting Research, 16(4).
  • Liou, F. M. 2008. “Fraudulent Financial Reporting Detection and Business Failure Prediction Models: A Comparison”, Managerial Auditing Journal, 23(7).
  • Liu, Q. ve Z. Lu. 2007. “Corporate Governance and Earnings Management In The Chinese Listed Companies: A Tunneling Perspective”, Journal of Corporate Finance, 13(5).
  • Lou, Y.-I. ve M. L. Wang. 2009. “Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting”, Journal of Business & Economics Research, 7(2).
  • Miles, R. E. ve C. C. Snow. 2003. Organizational Strategy, Structure, and Process. California: Stanford University Press.
  • Miles, R. E., C. .C. Snow, A. D. Meyer ve H. J. Coleman. 1978. “Organizational Strategy, Structure, And Process”, Academy Of Management Review, 3(3).
  • Murphy, P., C. Free ve C. Branston. 2012. “The Role Of Ethical Climate In Fraud”, Queen’s School of Business.
  • Murphy, P. R. ve M. T. Dacin. 2011. “Psychological Pathways To Fraud: Understanding and Preventing Fraud In Organizations”, Journal Of Business Ethics, 101(4).
  • Murphy, P. R. ve C. Free. 2016. “Broadening The Fraud Triangle: Instrumental Climate And Fraud”, Behavioral Research In Accounting, 28(1).
  • Nor, M. J., N. Ahmad ve N. M. Saleh, 2010. “Fraudulent Financial Reporting and Company Characteristics: Tax Audit Evidence”, Journal of Financial Reporting and Accounting, 8(2).
  • Public Company Accounting Oversight Board. (2016). Consideration of Fraud in a Financial Statement Audit. AU Section 316, USA.
  • Perols, J. L. ve B. A. Lougee. 2011. “The Relation Between Earnings Management And Financial Statement Fraud”, Advances in Accounting, 27(1).
  • Persons, O. S. 1995. “Using Financial Statement Data To Identify Factors Associated With Fraudulent Financial Reporting”, Journal of Applied Business Research, 11(3).
  • Price, R. A., N. Y. Sharp ve D. A. Wood. 2011. “Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures”, Accounting Horizons, 25(4).
  • Rajagopalan, N. 1997. “Strategic Orientations, Incentive Plan Adoptions, And Firm Performance: Evidence From Electric Utility Firms”, Strategic Management Journal, 18(10).
  • Schwartz, H. ve S. M. Davis. 1981. “Matching Corporate Culture and Business Strategy”, Organizational Dynamics, 10(1).
  • Simons, R. 1987. “Accounting Control Systems and Business Strategy: An Empirical Analysis”, Accounting, Organizations and Society, 12(4).
  • Singh, P., ve N. C. Agarwal. 2002. “The Effects Of Firm Strategy On The Level And Structure Of Executive Compensation”. Canadian Journal of Administrative Sciences, 19(1).
  • Skousen, C. J. 2004. An Empirical Investigation of the Relevance and Predictive Ability of The SAS 99 Fraud Risk Factors., Oklahoma State University, Doctoral Thesis, USA.
  • Skousen, C. J., K. R. Smith ve C. J. Wright. 2008. “Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99”. SSRN.
  • Skousen, C. J. ve C. J. Wright. 2006. “Contemporaneous Risk Factors and The Prediction Of Financial Statement Fraud”, SSRN.
  • Spathis, C., M. Doumpos ve C. Zopounidis. 2002. “Detecting Falsified Financial Statements: A Comparative Study Using Multicriteria Analysis And Multivariate Statistical Techniques”, European Accounting Review, 11(3).
  • Spathis, C. T. 2002. “Detecting False Financial Statements Using Published Data: Some Evidence From Greece”, Managerial Auditing Journal, 17(4).
  • Sermaye Piyasası Kurulu. (2013). No 22- Seri X- Sermaye Piyasasında Bağımsız Denetim Standartları Hakkında Tebliğ. http://spk.gov.tr/Sayfa/Dosya/590
  • Summers, S. L. ve J. T. Sweeney. 1998. “Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis”, The Accounting Review, 73(1).
  • Suyanto, S. 2009. “Fraudulent Financial Statement: Evidence From Statement On Auditing Standard No. 99”, Gadjah Mada International Journal of Business, 11(1).
  • Tatoğlu, F. Y. 2016. Panel Veri Ekonometrisi, 3. Baskı, İstanbul, Beta Yayıncılık.
  • Varıcı, İ. 2011. “Hile Riski ve Denetçinin Sorumluluğu: Hile Riskinin Ölçülmesine Yönelik Bir Uygulama”, Karadeniz Teknik Üniversitesi, Sosyal Bilimler Enstitüsü, Doktora Tezi, Trabzon.
  • Varıcı, I. ve B. Er. 2013. “Muhasebe Manipülasyonu ve Firma Performansi İlişkisi: İMKB Uygulaması”, Ege Akademik Bakis, 13(1).
  • Victor, B. ve J. B. Cullen. 1988. “The Organizational Bases Of Ethical Work Climates”, Administrative Science Quarterly, 33(1).
  • Yazan, Ö. 2015. “Muhasebe Bilgi Kalitesi Açısından Kurumsal Sosyal Sorumluluk, Kazanç Yönetimi ve Finansal Performans İlişkisi”, Karadeniz Teknik Üniversitesi, Sosyal Bilimler Enstitüsü, Doktora Tezi, Trabzon.
Year 2020, , 97 - 129, 25.02.2020
https://doi.org/10.31460/mbdd.645103

Abstract

References

  • Abbott, L. J., Y. Park, ve S. Parker. 2000. “The Effects Of Audit Committee Activity And Independence On Corporate Fraud”, Managerial Finance, 26(11).
  • Agrawal, A., J. F. Jaffe, ve J. M. Karpoff. 1999. “Management Turnover and Governance Changes Following The Revelation of Fraud”, The Journal of Law and Economics, 42(1).
  • Ağca, A. ve Ş. Önder. 2016. “İşletmelerde Kâr Yönetimi ve Kurumsal Yönetim Yapıları Arasındaki İlişki: BIST Üzerine Bir Uygulama”, Muhasebe ve Denetime Bakış Dergisi, 15(47).
  • Amara, I., A. B. Amar, ve A. Jarboui. 2013. “Detection Of Fraud In Financial Statements: French Companies As A Case Study”, International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3).
  • Ata, H. A. ve Seyrek, I. H. 2009. “The Use Of Data Mining Techniques In Detecting Fraudulent Financial Statements: An Application On Manufacturing Firms”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 14(2).
  • Barnett, T. ve C. Vaicys. 2000. “The Moderating Effect of Individuals' Perceptions of Ethical Work Climate on Ethical Judgments and Behavioral Intentions”, Journal of Business Ethics, 27(4).
  • Beasley, M. S. 1996. “An Empirical Analysis of The Relation Between The Board of Director Composition and Financial Statement Fraud”, Accounting review, 71(4).
  • Beneish, M. D. 1997. “Detecting GAAP Violation: Implications For Assessing Earnings Management Among Firms With Extreme Financial Performance”, Journal of Accounting and Public Policy, 16(3).
  • Beneish, M. D. 1999. “Incentives And Penalties Related To Earnings Overstatements That Violate GAAP”, The Accounting Review, 74(4).
  • Bentley-Goode, K. A., N. J. Newton ve A. M. Thompson. 2017a. “Business Strategy, Internal Control Over Financial Reporting, and Audit Reporting Quality”, Auditing: A Journal of Practice and Theory. 36(4).
  • Bentley-Goode, K. A., C. Thomas ve B.J.Twedt. 2017b. “Does Business Strategy Impact a Firm's Information Environment?”, Journal of Accounting, Auditing and Finance, SSRN.
  • Bentley, K. 2012. “Antecedents to Financial Statement Misreporting: The Influence of Organizational Business Strategy, Ethical Culture and Climate” (Doctoral Thesis). Texas A & M University, Texas.
  • Bentley, K. A., T. C. Omer, ve N. Y. Sharp, 2013. “Business Strategy, Financial Reporting Irregularities, and Audit Effort”, Contemporary Accounting Research, 30(2).
  • Carcello, J. V., ve A. L. Nagy. 2004. “Audit Firm Tenure and Fraudulent Financial Reporting”, Auditing: A Journal of Practice & Theory, 23(2).
  • Chen, K. Y. ve R. J. Elder. 2007. “Fraud Risk Factors and The Likelihood Of Fraudulent Financial Reporting: Evidence From Statement on Auditing Standards No.43 In Taiwan”, Working paper.
  • Chen, Y., J. D. Eshleman ve J. S. Soileau. 2017. “Business Strategy and Auditor Reporting”, Auditing: A Journal of Practice & Theory, 36(2).
  • Cohen, D. V. 1995. “Ethics And Crime In Business Firms: Organizational Culture and The Impact of Anomie” (Sixth Edition). New Brunswik (USA) and London (UK): Transction Publishers.
  • Dechow, P. M., W. Ge, C. R. Larson ve R. G. Sloan. 2011. “Predicting Material Accounting Misstatements”, Contemporary Accounting Research, 28(1).
  • Dechow, P. M., R. G. Sloan ve A. P. Sweeney. 1996. “Causes And Consequences of Earnings Manipulation: An Analysis Of Firms Subject To Enforcement Actions By The SEC”, Contemporary Accounting Research, 13(1).
  • Dimitropoulos, P. E. ve D. Asteriou, D. 2009. “The Value Relevance Of Financial Statements And Their Impact On Stock Prices: Evidence From Greece. Managerial Auditing Journal”. 24(3).
  • Dorminey, J. W., A. S. Fleming, M. J. Kranacher ve R. A. Riley Jr. 2010. “Beyond the Fraud Triangle”, (Cover Story). CPA Journal, 80(7).
  • Dunn, P. 2004. “The Impact of Insider Power on Fraudulent Financial Reporting”, Journal of Management, 30(3).
  • Efendi, J., A. Srivastava ve E. P. Swanson. 2007. “Why Do Corporate Managers Misstate Financial Statements? The Role Of Option Compensation and Other Factors1”, Journal Of Financial Economics, 85(3).
  • Fanning, K. M., ve K. O Cogger. 1998. “Neural Network Detection Of Management Fraud Using Published Financial Data”, International Journal of Intelligent Systems in Accounting, Finance & Management, 7(1).
  • Farber, D. B. 2005. “Restoring Trust after Fraud: Does Corporate Governance Matter?”, Accounting Review, 80(2).
  • Fich, E. M. ve A. Shivdasani. 2007. “Financial Fraud, Director Reputation, and Shareholder Wealth”, Journal of Financial Economics, 86(2).
  • Gupta, R. ve N. S. Gill, 2012. “Prevention And Detection Of Financial Statement Fraud–An Implementation of Data Mining Framework”, Editorial Preface, 3(8).
  • Hambrick, D. C. 1983. “Some Tests Of The Effectiveness And Functional Attributes Of Miles And Snow's Strategic Types”, Academy of Management journal, 26(1).
  • Higgins, D., T. C. Omer ve J. D. Phillips. 2015. “The Influence of A Firm’s Business Strategy On Its Tax Aggressiveness”, Contemporary Accounting Research, 32(2).
  • Hribar, P., T., Kravet ve R. Wilson. 2014. “A New Measure of Accounting Quality”, Review of Accounting Studies, 19(1).
  • Huang, S. Y., C. C. Lin, A. A. Chiu ve D. C. Yen. 2017. “Fraud Detection Using Fraud Triangle Risk Factors”, Information Systems Frontiers, 19(6).
  • Ittner, C. D., D. F. Larcker ve M. V. Rajan. 1997. “The Choice Of Performance Measures In Annual Bonus Contracts”, Accounting Review, 72(2).
  • Jones, K. L. 2004. “Improving Fraud Risk Assessments Though Analytcal Procedures”, Arizone University, Doctoral Thesis, ABD.
  • Kalmış, H. ve S. Yavuzaslan. 2016. “İşletmelerin Kurumsal Yönetim Uygulamalarının Kâr Yönetimi Üzerindeki Etkisi ve Borsa İstanbul A.Ş. Şirketleri Üzerinde Bir Uygulama”, Yönetim Bilimleri Dergisi, 14(27).
  • Kaminski, K. A., T. Sterling Wetzel ve L. Guan. 2004. “Can Financial Ratios Detect Fraudulent Financial Reporting?”, Managerial Auditing Journal, 19(1).
  • Kanapickienė, R. ve Z. Grundienė. 2015. “The Model Of Fraud Detection In Financial Statements By Means Of Financial Ratios”, Procedia-Social and Behavioral Sciences, 213.
  • Karacaer, S. ve P. Özek. 2010. “Denetim Firmasının Büyüklüğü ve Kâr Yönetimi İlişkisi: İMKB Şirketleri Üzerinde Ampirik Bir Araştırma”, Muhasebe ve Finansman Dergisi, (48).
  • Kılıç, S. (2013). “Algılanan Örgütsel Etik İklim İle Üretkenlik Karşıtı İş Davranışları Arasındaki İlişkiler”, Niğde Üniversitesi, Sosyal Bilimler Enstitüsü, Doktora Tezi, Niğde.
  • Kirkos, E., C. Spathis ve Y. Manolopoulos. 2007. “Data Mining Techniques For The Detection Of Fraudulent Financial Statements”, Expert Systems With Applications, 32(4).
  • Köpri, M., M. Civan ve E. Kara. 2016. “Hileli Finansal Raporlama Riskini Ortaya Çıkaran Faktörler: BIST’da Bir Uygulama”, Journal of Accounting, Finance and Auditing Studies, 2(3).
  • Küçükkocaoğlu, G. ve C. Küçüksözen. 2005. “Gerçeğe Aykırı Finansal Tabloların Ortaya Çıkarılması: İMKB Şirketleri Üzerine Amprik Bir Çalışma”. Muhasebe ve Finansman Dergisi, (28).
  • Lee, T. A., R. W. Ingram, ve T. P. Howard. 1999. “The Difference Between Earnings and Operating Cash Flow As An Indicator Of Financial Reporting Fraud” Contemporary Accounting Research, 16(4).
  • Liou, F. M. 2008. “Fraudulent Financial Reporting Detection and Business Failure Prediction Models: A Comparison”, Managerial Auditing Journal, 23(7).
  • Liu, Q. ve Z. Lu. 2007. “Corporate Governance and Earnings Management In The Chinese Listed Companies: A Tunneling Perspective”, Journal of Corporate Finance, 13(5).
  • Lou, Y.-I. ve M. L. Wang. 2009. “Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting”, Journal of Business & Economics Research, 7(2).
  • Miles, R. E. ve C. C. Snow. 2003. Organizational Strategy, Structure, and Process. California: Stanford University Press.
  • Miles, R. E., C. .C. Snow, A. D. Meyer ve H. J. Coleman. 1978. “Organizational Strategy, Structure, And Process”, Academy Of Management Review, 3(3).
  • Murphy, P., C. Free ve C. Branston. 2012. “The Role Of Ethical Climate In Fraud”, Queen’s School of Business.
  • Murphy, P. R. ve M. T. Dacin. 2011. “Psychological Pathways To Fraud: Understanding and Preventing Fraud In Organizations”, Journal Of Business Ethics, 101(4).
  • Murphy, P. R. ve C. Free. 2016. “Broadening The Fraud Triangle: Instrumental Climate And Fraud”, Behavioral Research In Accounting, 28(1).
  • Nor, M. J., N. Ahmad ve N. M. Saleh, 2010. “Fraudulent Financial Reporting and Company Characteristics: Tax Audit Evidence”, Journal of Financial Reporting and Accounting, 8(2).
  • Public Company Accounting Oversight Board. (2016). Consideration of Fraud in a Financial Statement Audit. AU Section 316, USA.
  • Perols, J. L. ve B. A. Lougee. 2011. “The Relation Between Earnings Management And Financial Statement Fraud”, Advances in Accounting, 27(1).
  • Persons, O. S. 1995. “Using Financial Statement Data To Identify Factors Associated With Fraudulent Financial Reporting”, Journal of Applied Business Research, 11(3).
  • Price, R. A., N. Y. Sharp ve D. A. Wood. 2011. “Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures”, Accounting Horizons, 25(4).
  • Rajagopalan, N. 1997. “Strategic Orientations, Incentive Plan Adoptions, And Firm Performance: Evidence From Electric Utility Firms”, Strategic Management Journal, 18(10).
  • Schwartz, H. ve S. M. Davis. 1981. “Matching Corporate Culture and Business Strategy”, Organizational Dynamics, 10(1).
  • Simons, R. 1987. “Accounting Control Systems and Business Strategy: An Empirical Analysis”, Accounting, Organizations and Society, 12(4).
  • Singh, P., ve N. C. Agarwal. 2002. “The Effects Of Firm Strategy On The Level And Structure Of Executive Compensation”. Canadian Journal of Administrative Sciences, 19(1).
  • Skousen, C. J. 2004. An Empirical Investigation of the Relevance and Predictive Ability of The SAS 99 Fraud Risk Factors., Oklahoma State University, Doctoral Thesis, USA.
  • Skousen, C. J., K. R. Smith ve C. J. Wright. 2008. “Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99”. SSRN.
  • Skousen, C. J. ve C. J. Wright. 2006. “Contemporaneous Risk Factors and The Prediction Of Financial Statement Fraud”, SSRN.
  • Spathis, C., M. Doumpos ve C. Zopounidis. 2002. “Detecting Falsified Financial Statements: A Comparative Study Using Multicriteria Analysis And Multivariate Statistical Techniques”, European Accounting Review, 11(3).
  • Spathis, C. T. 2002. “Detecting False Financial Statements Using Published Data: Some Evidence From Greece”, Managerial Auditing Journal, 17(4).
  • Sermaye Piyasası Kurulu. (2013). No 22- Seri X- Sermaye Piyasasında Bağımsız Denetim Standartları Hakkında Tebliğ. http://spk.gov.tr/Sayfa/Dosya/590
  • Summers, S. L. ve J. T. Sweeney. 1998. “Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis”, The Accounting Review, 73(1).
  • Suyanto, S. 2009. “Fraudulent Financial Statement: Evidence From Statement On Auditing Standard No. 99”, Gadjah Mada International Journal of Business, 11(1).
  • Tatoğlu, F. Y. 2016. Panel Veri Ekonometrisi, 3. Baskı, İstanbul, Beta Yayıncılık.
  • Varıcı, İ. 2011. “Hile Riski ve Denetçinin Sorumluluğu: Hile Riskinin Ölçülmesine Yönelik Bir Uygulama”, Karadeniz Teknik Üniversitesi, Sosyal Bilimler Enstitüsü, Doktora Tezi, Trabzon.
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There are 72 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

İşik Altunal 0000-0003-0659-3591

Niyazi Kurnaz 0000-0001-7019-0119

Publication Date February 25, 2020
Submission Date November 11, 2019
Published in Issue Year 2020

Cite

APA Altunal, İ., & Kurnaz, N. (2020). MUHASEBE MANİPÜLASYON RİSKİNİN HİLE ÜÇGENİ VE ÖRGÜTSEL İŞLETME STRATEJİLERİ ÜZERİNDEKİ ETKİSİ. Muhasebe Bilim Dünyası Dergisi, 22, 97-129. https://doi.org/10.31460/mbdd.645103