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KMPG Case: Illicit Use of PCAOB Data and Cheating on Training Exams

Year 2020, Issue: 63, 1 - 19, 10.08.2020

Abstract

A scandal involving employees of PCAOB and KPMG, one of the four big auditing firms in the USA, was uncovered in 2017. The scandal involved illegal access to confidential PCAOB data regarding inspections of the firm that would be conducted by the PCAOB between 2015 and 2017, and use of the data for benefit-oriented purposes. During the investigation of this scandal, a second violation was unearthed by PCAOB, whereby KPMG was found to have been cheating on training exams for audit professionals in the period of 2015–2017. This case study examines the two violations mentioned above. This study aims to analyze the KPMG case through all the aspects disclosed to the public, to discuss PCAOB’s role in the case, and to determine the ethical principles and auditing standards that were violated in this case. By identifying the principles that were violated, this study emphasizes the importance of prerequisites for an audit to be considered valid. This study also reiterates that such scandals bring the reliability of audit institutions and public oversight authorities into public disrepute.

References

  • Ahmed, A. (2020, May 8). KPMG India cheating scandal 2020: Director nitesh jain exposed. Retrieved from https://medium.com/@ abu137/kpmg-india-cheating-scandal-2020-director-nitesh-jain-exposed-2a745327d44
  • BBC News. (2018, June 18). KPMG’s audit work unacceptable, says watchdog. Retrieved from https://www.bbc.com/news/business-44526486
  • Bramwell, J. (2019a, June 25). Which KPMG scandal is worse: PCAOB “steal the exam” or cpe trainig exam cheating? Retrieved from https://goingconcern.com/which-kpmg-scandal-is-worse-pcaob-steal-the-exam-or-cpe-training-exam-cheating/
  • Bramwell, J. (2019b, August 9). Ex-KPMG executive director who was major player in PCAOB cheating scandal sentenced to eight months in jail. Retrieved from https://goingconcern.com/ex-kpmg-executive-director-who-was-major-player-in-pcaob-cheatingscandal- sentenced-to-eight-months-in-jail/
  • Brasseur, K. (2019, October, 15). Ex-PCAOB leader gets prison time for role central to KPMG scandal. Retrieved from https://www. complianceweek.com/accounting-and-auditing/ex-pcaob-leader-gets-prison-time-for-role-central-to-kpmg-scandal/27877.article
  • Francine, McK. (2019, June 26). An SEC fine for KPMG in the PCAOB data theft scandal and another horrible revelation, Retrieved from http://retheauditors.com/2019/06/26/what-are-the-chances-of-a-significant-sanction-or-fine-for-kpmg/
  • Gaetano, C. (2019, September 12). Former KPMG managing partner sentenced to a year and a day in prison for PCAOB cheating scandal. Retrieved from https://www.nysscpa.org/news/publications/the-trusted-professional/article/ former-kpmg-partner-sentenced-to-a-year-and-a-day-in-prison-for-pcaob-cheating-scandal-091219
  • Henderson, R. (2019, December 2). KPMG South Africa makes headway rebuilding image after scandals. Retrieved from https://www. accountingtoday.com/articles/kpmg-south-africa-makes-headway-rebuilding-image-after-scandals
  • Iacone, A. (2019, February 5). Reformed KPMG emerges from cloud of scandal, Retrieved from https://news.bloombergtax.com/financialaccounting/ reformed-kpmg-emerges-from-cloud-of-scandal.
  • Iacone, A. (2020, March 19). KPMG, PwC work to repair reputations following scandals, fines. Retrieved from https://news.bloombergtax. com/financial-accounting/kpmg-pwc-work-to-repair-reputations-following-scandals-fines
  • Kelly, M. (2019, June 19). Questions on KPMG ethics fiasco. Retrieved from http://www.radicalcompliance.com/2019/06/19/ questions-kpmg-ethics-fiasco/
  • Miller, H. (2020, April 2). KPMG reprimanded, again, and fined $560,000 for audit failings. Retrieved from https://www.bloomberg. com/news/articles/2020-04-02/kpmg-reprimanded-again-and-fined-560-000-for-audit-failings.
  • Public Company Accounting Oversight Board, (2002), The sarbanes-oxley act, public law, Retrieved from https://pcaobus.org/About/ History/Documents/PDFs/Sarbanes_Oxley_Act_of_2002.pdf
  • Public Company Accounting Oversight Board, (2004, August 26), Report on 2003 limited inspection of KPMG LLP issued by the public company accounting oversight board august 26, 2004. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default. aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2005, September 29), Report on 2004 Inspection of KPMG LLP, issued by the public company accounting oversight board september 29, 2005, PCAOB Release No. 104-2005-088. Retrieved from https://pcaobus.org/ Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2007a, January 11), Report on 2005 inspection of KPMG LLP issued by the public company accounting oversight board january 11, 2007, PCAOB Release No. 104-2007-002. Retrieved from https://pcaobus.org/Inspections/Reports/ Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2007b, July 26), Report on 2006 inspection of KPMG LLP issued by the public company accounting oversight board july 26, 2007, PCAOB Release No. 104-2007-106. Retrieved from https://pcaobus.org/Inspections/Reports/ Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2008, August 12), Report on 2007 inspection of KPMG LLP Issued by the Public Company Accounting Oversight Board August 12, 2008, PCAOB Release No. 104-2008-146. Retrieved from https://pcaobus.org/Inspections/Reports/ Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2009, June 16), Report on 2008 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board june 16, 2009 PCAOB Release No. 104-2009-096. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2010, October 5), Report on 2009 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board october 5, 2010, PCAOB Release No. 104-2010-132. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2011, November 8), Report on 2010 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board november 8, 2011, PCAOB Release No. 104-2011-288A. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp Public Company Accounting Oversight Board, (2012, August 15), Report on 2011 inspection of KPMG LLP, (headquartered in New York, New York), issued by the public company accounting oversight board august 15, 2012, PCAOB Release No. 104-2012-199A. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2013, July 30), Report on 2012 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board july 30, 2013, PCAOB Release No. 104-2013-147. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2014, September 24), Report on 2013 inspection of KPMG LLP (headquartered in New York, NY) issued by the public company accounting oversight board september 24, 2014, PCAOB Release No. 104-2014-167. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2015, October 15), Report on 2014 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board october 15, 2015. Retrieved from https://pcaobus.org/Inspections/ Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2016, November 9), Report on 2015 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board november 9, 2016. Retrieved from https://pcaobus.org/ Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2019a, January 15), Report on 2016 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board january 15, 2019, PCAOB Release No. 104-2019-001. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2019b, January 24). Report on 2017 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board january 24, 2019, PCAOB Release No. 104-2019-002. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • The Project On Government Oversight. (2020). New POGO report illustrates extent of revolving door between accounting firms and their regulator. Retrieved from https://www.pogo.org/press/release/2020/new- pogo- report- illustrates-extent- of-revolving-door-betweenaccounting- firms-and-their-regulator/
  • Securities and Exchange Commission for Immediate Release (2014). SEC charges KPMG with violating auditor independence rules. Retrieved from https://www.sec.gov/news/press-release/2014-12
  • Securities and Exchange Commission, (2018). Administrative proceeding, file no. 3-18347. Retrieved from https://www.sec.gov/litigation/ admin/2018/34-82557.pdf
  • Securities and Exchange Commission Press Release, (2019a). SEC charges three former KPMG audit partners for exam sharing misconduct. Retrieved from https://www.sec.gov/news/press-release/2020-115
  • Securities and Exchange Commission Press Release, (2019b), KPMG paying $50 million penalty for illicit use of PCAOB data and cheating on training exams. Retrieved from https://www.sec.gov/news/press-release/2019-95
  • Silverstein, S. (2019, June 21). KPMG’s ethics crisis- and the lesson it teaches leaders about accountabilitty. Retrieved from https:// samsilverstein.com/kpmgs-ethics-crisis-and-the-lesson-it-teaches-leaders-about-accountability/
  • Szajna-Hopgood, A. (2020, February 10). Calls for watchdog to review KPMG’s £58m Ted Baker accounting scandal. Retrieved from https://www.retailgazette.co.uk/blog/2020/02/calls-for-watchdog-to-review-kpmgs-53m-ted-baker-accounting-scandal/
  • Tadros, E. (2020, March 12). KPMG retakes independence exam amid cheating scandal. Retrieved from http://starlingtrust.com/ kpmg-retakes-independence-exam-amid-cheating-scandal-financial-review/
  • Warren E. ve Markey E.J. (2017, April 25). Letter on KPMG’s role and findings as the independent auditor of Wells Fargo’s financial statements from 2011-2015. Retrieved from https://www.warren.senate.gov/files/documents/2017_04_25_Letter_%20to_PCAOB.pdf
  • Whitehouse, T. (2019, June 19). KPMG fallout: Cheating allegations raise new questions. Retrieved from https://www.complianceweek. com/accounting-and-auditing/kpmg-fallout-cheating-allegations-raise-new-questions/27281.article
  • Yalçın, N. (2018). Zorunlu denetim firması rotasyonunun bağımsız denetim kalitesine etkisi: Borsa İstanbul’da bir uygulama. Osmaniye Korkut Ata Üniversitesi, Sosyal Bilimler Enstitüsü, Yayınlanmamış Doktora Tezi.

KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması

Year 2020, Issue: 63, 1 - 19, 10.08.2020

Abstract

ABD’de 2017 yılında dört büyük denetim firmasından biri olan KPMG’de, PCAOB çalışanlarının da dâhil olduğu bir skandal ortaya çıkmıştır. Söz konusu skandal 2015-2017 yılı incelemeleri hakkında PCAOB’un gizli verilerinin yasadışı yollarla elde edilmesi ve çıkar amaçlı kullanımı eylemlerinden oluşmaktadır. Bu skandal hakkında yapılan incelemeler esnasında, PCAOB tarafından ikinci bir ihlal daha ortaya çıkarılmış ve KPMG’nin, yine 2015-2017 yıllarında denetim personeline uygulanan eğitim sınavlarında hile yaptığı tespit edilmiştir. Bu çalışma sözü edilen her iki ihlali inceleyen bir vaka incelemesi olarak gerçekleştirilmiştir. Bu kapsamda çalışmanın amacı; 2015-2017 yılları arasında ABD’de gerçekleşen KPMG skandalını kamuya açıklanmış tüm yönleriyle ortaya koymak, PCAOB’un skandal içindeki rolünü tartışmak ve bu vakada gerçekleşen eylemlerin ihlal ettiği denetim standartları ve etik ilkeleri tespit etmektir. Araştırma sonuçları, ihlal edilen ilkeleri belirlemek suretiyle, bir denetimin geçerli olarak kabul edilmesi için gereken şartların önemine dikkat çekmektedir. Ayrıca bu ve benzeri skandalların denetim kuruluşlarının ve kamu gözetimi kurumlarının kamuoyundaki güvenilirliklerine gölge düşürdüğü tekrar vurgulanmıştır.

References

  • Ahmed, A. (2020, May 8). KPMG India cheating scandal 2020: Director nitesh jain exposed. Retrieved from https://medium.com/@ abu137/kpmg-india-cheating-scandal-2020-director-nitesh-jain-exposed-2a745327d44
  • BBC News. (2018, June 18). KPMG’s audit work unacceptable, says watchdog. Retrieved from https://www.bbc.com/news/business-44526486
  • Bramwell, J. (2019a, June 25). Which KPMG scandal is worse: PCAOB “steal the exam” or cpe trainig exam cheating? Retrieved from https://goingconcern.com/which-kpmg-scandal-is-worse-pcaob-steal-the-exam-or-cpe-training-exam-cheating/
  • Bramwell, J. (2019b, August 9). Ex-KPMG executive director who was major player in PCAOB cheating scandal sentenced to eight months in jail. Retrieved from https://goingconcern.com/ex-kpmg-executive-director-who-was-major-player-in-pcaob-cheatingscandal- sentenced-to-eight-months-in-jail/
  • Brasseur, K. (2019, October, 15). Ex-PCAOB leader gets prison time for role central to KPMG scandal. Retrieved from https://www. complianceweek.com/accounting-and-auditing/ex-pcaob-leader-gets-prison-time-for-role-central-to-kpmg-scandal/27877.article
  • Francine, McK. (2019, June 26). An SEC fine for KPMG in the PCAOB data theft scandal and another horrible revelation, Retrieved from http://retheauditors.com/2019/06/26/what-are-the-chances-of-a-significant-sanction-or-fine-for-kpmg/
  • Gaetano, C. (2019, September 12). Former KPMG managing partner sentenced to a year and a day in prison for PCAOB cheating scandal. Retrieved from https://www.nysscpa.org/news/publications/the-trusted-professional/article/ former-kpmg-partner-sentenced-to-a-year-and-a-day-in-prison-for-pcaob-cheating-scandal-091219
  • Henderson, R. (2019, December 2). KPMG South Africa makes headway rebuilding image after scandals. Retrieved from https://www. accountingtoday.com/articles/kpmg-south-africa-makes-headway-rebuilding-image-after-scandals
  • Iacone, A. (2019, February 5). Reformed KPMG emerges from cloud of scandal, Retrieved from https://news.bloombergtax.com/financialaccounting/ reformed-kpmg-emerges-from-cloud-of-scandal.
  • Iacone, A. (2020, March 19). KPMG, PwC work to repair reputations following scandals, fines. Retrieved from https://news.bloombergtax. com/financial-accounting/kpmg-pwc-work-to-repair-reputations-following-scandals-fines
  • Kelly, M. (2019, June 19). Questions on KPMG ethics fiasco. Retrieved from http://www.radicalcompliance.com/2019/06/19/ questions-kpmg-ethics-fiasco/
  • Miller, H. (2020, April 2). KPMG reprimanded, again, and fined $560,000 for audit failings. Retrieved from https://www.bloomberg. com/news/articles/2020-04-02/kpmg-reprimanded-again-and-fined-560-000-for-audit-failings.
  • Public Company Accounting Oversight Board, (2002), The sarbanes-oxley act, public law, Retrieved from https://pcaobus.org/About/ History/Documents/PDFs/Sarbanes_Oxley_Act_of_2002.pdf
  • Public Company Accounting Oversight Board, (2004, August 26), Report on 2003 limited inspection of KPMG LLP issued by the public company accounting oversight board august 26, 2004. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default. aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2005, September 29), Report on 2004 Inspection of KPMG LLP, issued by the public company accounting oversight board september 29, 2005, PCAOB Release No. 104-2005-088. Retrieved from https://pcaobus.org/ Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2007a, January 11), Report on 2005 inspection of KPMG LLP issued by the public company accounting oversight board january 11, 2007, PCAOB Release No. 104-2007-002. Retrieved from https://pcaobus.org/Inspections/Reports/ Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2007b, July 26), Report on 2006 inspection of KPMG LLP issued by the public company accounting oversight board july 26, 2007, PCAOB Release No. 104-2007-106. Retrieved from https://pcaobus.org/Inspections/Reports/ Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2008, August 12), Report on 2007 inspection of KPMG LLP Issued by the Public Company Accounting Oversight Board August 12, 2008, PCAOB Release No. 104-2008-146. Retrieved from https://pcaobus.org/Inspections/Reports/ Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2009, June 16), Report on 2008 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board june 16, 2009 PCAOB Release No. 104-2009-096. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2010, October 5), Report on 2009 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board october 5, 2010, PCAOB Release No. 104-2010-132. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2011, November 8), Report on 2010 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board november 8, 2011, PCAOB Release No. 104-2011-288A. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp Public Company Accounting Oversight Board, (2012, August 15), Report on 2011 inspection of KPMG LLP, (headquartered in New York, New York), issued by the public company accounting oversight board august 15, 2012, PCAOB Release No. 104-2012-199A. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2013, July 30), Report on 2012 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board july 30, 2013, PCAOB Release No. 104-2013-147. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2014, September 24), Report on 2013 inspection of KPMG LLP (headquartered in New York, NY) issued by the public company accounting oversight board september 24, 2014, PCAOB Release No. 104-2014-167. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2015, October 15), Report on 2014 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board october 15, 2015. Retrieved from https://pcaobus.org/Inspections/ Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2016, November 9), Report on 2015 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board november 9, 2016. Retrieved from https://pcaobus.org/ Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2019a, January 15), Report on 2016 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board january 15, 2019, PCAOB Release No. 104-2019-001. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • Public Company Accounting Oversight Board, (2019b, January 24). Report on 2017 inspection of KPMG LLP (headquartered in New York, New York) issued by the public company accounting oversight board january 24, 2019, PCAOB Release No. 104-2019-002. Retrieved from https://pcaobus.org/Inspections/Reports/Pages/default.aspx#k=kpmg%20llp
  • The Project On Government Oversight. (2020). New POGO report illustrates extent of revolving door between accounting firms and their regulator. Retrieved from https://www.pogo.org/press/release/2020/new- pogo- report- illustrates-extent- of-revolving-door-betweenaccounting- firms-and-their-regulator/
  • Securities and Exchange Commission for Immediate Release (2014). SEC charges KPMG with violating auditor independence rules. Retrieved from https://www.sec.gov/news/press-release/2014-12
  • Securities and Exchange Commission, (2018). Administrative proceeding, file no. 3-18347. Retrieved from https://www.sec.gov/litigation/ admin/2018/34-82557.pdf
  • Securities and Exchange Commission Press Release, (2019a). SEC charges three former KPMG audit partners for exam sharing misconduct. Retrieved from https://www.sec.gov/news/press-release/2020-115
  • Securities and Exchange Commission Press Release, (2019b), KPMG paying $50 million penalty for illicit use of PCAOB data and cheating on training exams. Retrieved from https://www.sec.gov/news/press-release/2019-95
  • Silverstein, S. (2019, June 21). KPMG’s ethics crisis- and the lesson it teaches leaders about accountabilitty. Retrieved from https:// samsilverstein.com/kpmgs-ethics-crisis-and-the-lesson-it-teaches-leaders-about-accountability/
  • Szajna-Hopgood, A. (2020, February 10). Calls for watchdog to review KPMG’s £58m Ted Baker accounting scandal. Retrieved from https://www.retailgazette.co.uk/blog/2020/02/calls-for-watchdog-to-review-kpmgs-53m-ted-baker-accounting-scandal/
  • Tadros, E. (2020, March 12). KPMG retakes independence exam amid cheating scandal. Retrieved from http://starlingtrust.com/ kpmg-retakes-independence-exam-amid-cheating-scandal-financial-review/
  • Warren E. ve Markey E.J. (2017, April 25). Letter on KPMG’s role and findings as the independent auditor of Wells Fargo’s financial statements from 2011-2015. Retrieved from https://www.warren.senate.gov/files/documents/2017_04_25_Letter_%20to_PCAOB.pdf
  • Whitehouse, T. (2019, June 19). KPMG fallout: Cheating allegations raise new questions. Retrieved from https://www.complianceweek. com/accounting-and-auditing/kpmg-fallout-cheating-allegations-raise-new-questions/27281.article
  • Yalçın, N. (2018). Zorunlu denetim firması rotasyonunun bağımsız denetim kalitesine etkisi: Borsa İstanbul’da bir uygulama. Osmaniye Korkut Ata Üniversitesi, Sosyal Bilimler Enstitüsü, Yayınlanmamış Doktora Tezi.
There are 38 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section CASE STUDY
Authors

Neriman Yalçın 0000-0002-2196-4779

Publication Date August 10, 2020
Published in Issue Year 2020 Issue: 63

Cite

APA Yalçın, N. (2020). KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması. Journal of Accounting Institute(63), 1-19.
AMA Yalçın N. KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması. MED. August 2020;(63):1-19.
Chicago Yalçın, Neriman. “KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı Ve Eğitim Sınavlarında Hile Yapılması”. Journal of Accounting Institute, no. 63 (August 2020): 1-19.
EndNote Yalçın N (August 1, 2020) KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması. Journal of Accounting Institute 63 1–19.
IEEE N. Yalçın, “KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması”, MED, no. 63, pp. 1–19, August 2020.
ISNAD Yalçın, Neriman. “KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı Ve Eğitim Sınavlarında Hile Yapılması”. Journal of Accounting Institute 63 (August 2020), 1-19.
JAMA Yalçın N. KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması. MED. 2020;:1–19.
MLA Yalçın, Neriman. “KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı Ve Eğitim Sınavlarında Hile Yapılması”. Journal of Accounting Institute, no. 63, 2020, pp. 1-19.
Vancouver Yalçın N. KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması. MED. 2020(63):1-19.