Year 2019, Volume 6, Issue 2, Pages 95 - 101 2019-06-30

ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND FRAUD DETECTION: EVIDENCE FROM BORSA ISTANBUL

Can Tansel Kaya [1] , Burcu Birol [2]

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Purpose- Corporate Governance establishes valuable pillars in order to guard shareholders’ interests by the use of firm governance devices. It is evidently a philosophy rather than a palliative solution. However, while there is some evidence to prove that corporate governance enhances corporate performance and fraud detection; such hypotheses has not been tested within Borsa Istanbul. The aim of this paper is to make an attempt to investigate whether there is an association between corporate governance practices and detecting fraud.

Methodology- A logistics regression model is constructed with non-financial data. The analysis contains categorical dependent data which needs a binary response model. 134 firms from manufacturing industry of Borsa Istanbul construct the data set.

Findings- No evidence found about the impacts on selected corporate governance activities on the risk of financial statement frauds.

Conclusion- Although it was assumed that corporate governance applications have an effect to lessen the manipulations on financials at the beginning of the study, test results are not sufficient to prove the relationship. Nevertheless, existence of such practices are good messages of companies about their attitudes toward fraud.

Corporate governance, Fraud, Borsa Istanbul, Corporate governance index
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Primary Language en
Subjects Management
Journal Section Articles
Authors

Orcid: 0000-0002-2177-4932
Author: Can Tansel Kaya (Primary Author)

Orcid: 0000-0002-6113-1544
Author: Burcu Birol

Dates

Publication Date: June 30, 2019

Bibtex @research article { jefa584083, journal = {Journal of Economics Finance and Accounting}, issn = {}, eissn = {2148-6697}, address = {PressAcademia}, year = {2019}, volume = {6}, pages = {95 - 101}, doi = {10.17261/Pressacademia.2019.1048}, title = {ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND FRAUD DETECTION: EVIDENCE FROM BORSA ISTANBUL}, key = {cite}, author = {Kaya, Can Tansel and Birol, Burcu} }
APA Kaya, C , Birol, B . (2019). ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND FRAUD DETECTION: EVIDENCE FROM BORSA ISTANBUL. Journal of Economics Finance and Accounting, 6 (2), 95-101. DOI: 10.17261/Pressacademia.2019.1048
MLA Kaya, C , Birol, B . "ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND FRAUD DETECTION: EVIDENCE FROM BORSA ISTANBUL". Journal of Economics Finance and Accounting 6 (2019): 95-101 <http://dergipark.org.tr/jefa/issue/46520/584083>
Chicago Kaya, C , Birol, B . "ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND FRAUD DETECTION: EVIDENCE FROM BORSA ISTANBUL". Journal of Economics Finance and Accounting 6 (2019): 95-101
RIS TY - JOUR T1 - ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND FRAUD DETECTION: EVIDENCE FROM BORSA ISTANBUL AU - Can Tansel Kaya , Burcu Birol Y1 - 2019 PY - 2019 N1 - doi: 10.17261/Pressacademia.2019.1048 DO - 10.17261/Pressacademia.2019.1048 T2 - Journal of Economics Finance and Accounting JF - Journal JO - JOR SP - 95 EP - 101 VL - 6 IS - 2 SN - -2148-6697 M3 - doi: 10.17261/Pressacademia.2019.1048 UR - https://doi.org/10.17261/Pressacademia.2019.1048 Y2 - 2019 ER -
EndNote %0 Journal of Economics Finance and Accounting ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND FRAUD DETECTION: EVIDENCE FROM BORSA ISTANBUL %A Can Tansel Kaya , Burcu Birol %T ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND FRAUD DETECTION: EVIDENCE FROM BORSA ISTANBUL %D 2019 %J Journal of Economics Finance and Accounting %P -2148-6697 %V 6 %N 2 %R doi: 10.17261/Pressacademia.2019.1048 %U 10.17261/Pressacademia.2019.1048
ISNAD Kaya, Can Tansel , Birol, Burcu . "ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND FRAUD DETECTION: EVIDENCE FROM BORSA ISTANBUL". Journal of Economics Finance and Accounting 6 / 2 (June 2019): 95-101. https://doi.org/10.17261/Pressacademia.2019.1048
AMA Kaya C , Birol B . ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND FRAUD DETECTION: EVIDENCE FROM BORSA ISTANBUL. JEFA. 2019; 6(2): 95-101.
Vancouver Kaya C , Birol B . ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND FRAUD DETECTION: EVIDENCE FROM BORSA ISTANBUL. Journal of Economics Finance and Accounting. 2019; 6(2): 101-95.