Year 2020, Volume 22 , Issue , Pages 97 - 129 2020-02-25

MUHASEBE MANİPÜLASYON RİSKİNİN HİLE ÜÇGENİ VE ÖRGÜTSEL İŞLETME STRATEJİLERİ ÜZERİNDEKİ ETKİSİ

İşik ALTUNAL [1] , Niyazi KURNAZ [2]


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. 

muhasebe manipülasyon riski, örgütsel işletme stratejileri, örgütsel etik iklim, hile üçgeni
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Primary Language tr
Subjects Management
Journal Section ANABOLUM
Authors

Orcid: 0000-0003-0659-3591
Author: İşik ALTUNAL (Primary Author)
Institution: KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Country: Turkey


Orcid: 0000-0001-7019-0119
Author: Niyazi KURNAZ
Institution: KÜTAHYA DUMLUPINAR ÜNİVERSİTESİ
Country: Turkey


Dates

Publication Date : February 25, 2020

APA ALTUNAL, İ , KURNAZ, N . (2020). MUHASEBE MANİPÜLASYON RİSKİNİN HİLE ÜÇGENİ VE ÖRGÜTSEL İŞLETME STRATEJİLERİ ÜZERİNDEKİ ETKİSİ. Muhasebe Bilim Dünyası Dergisi , 22 () , 97-129 . DOI: 10.31460/mbdd.645103