Year 2019, Volume 8, Issue 2, Pages 1744 - 1760 2019-04-27

Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation
Adli Muhasebenin Finansal Bilgi Manipülasyonunun Tespit Edilmesindeki Etkisinin İncelenmesi

Ahmet Özcan [1]

38 95

The advent of rapid technological change and globalization have prominently decreased the ability of traditional methods to deal with financial information manipulation. Forensic accounting has brought a contemporary approach to the investigation of financial information manipulation. Financial market participants expect that future demand for forensic accountants will significantly increase in the business environment. Forensic accounting applications have grabbed significant attention in the recent years due to its effectiveness in the investigation of financial information manipulation. Forensic accounting includes a wide range of activities such as litigation support, expert witness and fraud investigation. Past experiences have proved that forensic accounting practices play a pivotal role in the detection and deterrence of financial information manipulation. This study aims to investigate the impacts of forensic accounting on the detection of financial information manipulation in the current business environment. Moreover, the dynamics of forensic accounting are discussed. The methods used by forensic accountants to detect financial information manipulation are presented.

Küreselleşme ve hızlı teknolojik gelişmeler, geleneksel yöntemlerin finansal bilgi manipülasyonların ortaya çıkarılmasında yetersiz kalmasına neden olmuştur. Adli muhasebe, finansal bilgi manipülasyonların araştırılmasına çağdaş bir yaklaşım getirmiştir. Finansal piyasa katılımcıları gelecek dönemlerde adli muhasebecilere olan ihtiyacın artacağını beklemektedir. Son yıllarda adli muhasebe uygulamaları önemli derecede dikkat çekmiştir. Adli muhasebe uygulamaları, dava desteği, uzman tanıklık ve hile denetiminde yoğun olarak kullanılmaktadır. Geçmiş deneyimler, adli muhasebenin finansal bilgi manipülasyonun tespit edilmesinde ve önlenmesinde önemli bir role sahip olduğunu ispat etmiştir. Bu çalışma, adli muhasebenin finansal bilgi manipülasyonun tespit edilmesindeki etkisini araştırmayı amaçlamaktadır. Aynı zamanda, adli muhasebenin temel dinamikleri tartışılmıştır. Finansal bilgi manipülasyonun tespit edilmesinde adli muhasebeciler tarafından kullanılan metotlar hakkında bilgi verilmiştir.



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Primary Language en
Subjects Social
Published Date Nisan
Journal Section Research Article
Authors

Orcid: 0000-0002-9021-6096
Author: Ahmet Özcan (Primary Author)
Institution: ADANA BİLİM VE TEKNOLOJİ ÜNİVERSİTESİ
Country: Turkey


Dates

Publication Date: April 27, 2019

Bibtex @research article { mjss486662, journal = {MANAS Sosyal Araştırmalar Dergisi}, issn = {1694-7215}, address = {Kyrgyz-Turkish Manas University}, year = {2019}, volume = {8}, pages = {1744 - 1760}, doi = {10.33206/mjss.486662}, title = {Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation}, key = {cite}, author = {Özcan, Ahmet} }
APA Özcan, A . (2019). Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation. MANAS Sosyal Araştırmalar Dergisi, 8 (2), 1744-1760. DOI: 10.33206/mjss.486662
MLA Özcan, A . "Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation". MANAS Sosyal Araştırmalar Dergisi 8 (2019): 1744-1760 <http://dergipark.org.tr/mjss/issue/44816/486662>
Chicago Özcan, A . "Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation". MANAS Sosyal Araştırmalar Dergisi 8 (2019): 1744-1760
RIS TY - JOUR T1 - Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation AU - Ahmet Özcan Y1 - 2019 PY - 2019 N1 - doi: 10.33206/mjss.486662 DO - 10.33206/mjss.486662 T2 - MANAS Sosyal Araştırmalar Dergisi JF - Journal JO - JOR SP - 1744 EP - 1760 VL - 8 IS - 2 SN - 1694-7215- M3 - doi: 10.33206/mjss.486662 UR - https://doi.org/10.33206/mjss.486662 Y2 - 2019 ER -
EndNote %0 MANAS Journal of Social Studies Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation %A Ahmet Özcan %T Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation %D 2019 %J MANAS Sosyal Araştırmalar Dergisi %P 1694-7215- %V 8 %N 2 %R doi: 10.33206/mjss.486662 %U 10.33206/mjss.486662
ISNAD Özcan, Ahmet . "Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation". MANAS Sosyal Araştırmalar Dergisi 8 / 2 (April 2019): 1744-1760. https://doi.org/10.33206/mjss.486662
AMA Özcan A . Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation. MJSS. 2019; 8(2): 1744-1760.
Vancouver Özcan A . Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation. MANAS Sosyal Araştırmalar Dergisi. 2019; 8(2): 1760-1744.