TESTING INDEPENDENT AUDITORS' FRAUD TENDENCY PERCEPTION AND ETHICAL VALUES IN THE CONTEXT OF THE FRAUD PENTAGON

Yıl 2025, Cilt: 26 Sayı: 1, 283 - 301, 24.01.2025

Yusuf Kurt , Murat Dedeoğlu

https://doi.org/10.31671/doujournal.1492712

Öz

: The aim of the research is to examine the effect of the fraud pentagon, which consists of the dimensions of pressure, opportunity, rationalization, competence and arrogance, on independent auditors' perception of fraud tendency. Data was collected from independent auditors operating in Turkey through snowball sampling method and an online survey. The study was carried out on a total of three variables. In the study, independent auditors' perception of fraud tendency is the dependent variable, while the dimensions of pressure, opportunity, rationalization, competence and arrogance, known as the fraud pentagon, constitute the independent variables. The ethical values considered in the research serve as the moderator variable. The data collected from the participants were tested with multiple regression analysis. The research was designed based on two models. In the first model, the effects of pressure, opportunity, rationalization, competence and arrogance on independent auditors' perceptions of fraud tendency were analyzed. In the second model, the dimensions of the fraud pentagon were discussed in interaction with ethical values on independent auditors' perceptions of fraud tendency. According to the results obtained from the first model, pressure and opportunity dimensions have no effect on independent auditors' perceptions of fraud tendency; whereas rationalization, competence, and arrogance were found to have a significant effect. According to the results obtained from the second model, it was observed that the moderator variable had a significant effect on all dimensions of the fraud pentagon.

Anahtar Kelimeler

Fraud Pentagon, Ethical Values, Independent Auditor, Perception of Fraud Tendency

BAĞIMSIZ DENETÇİLERİN HİLE EĞİLİMİ ALGISI VE ETİK DEĞERLERİNİN HİLE BEŞGENİ BAĞLAMINDA TEST EDİLMESİ

Öz

Araştırmada bağımsız denetçilerin hile eğilimi algısı üzerinde baskı, fırsat, haklı gösterme, beceri ve kibir boyutlarını oluşturan hile beşgeninin etkisinin incelenmesi amaçlanmıştır. Türkiye’de faaliyet gösteren bağımsız denetçilerden kartopu örneklemi yöntemi ve online anket yoluyla veriler toplanmıştır. Çalışma toplam üç değişken üzerinden gerçekleşmiştir. Araştırmada bağımsız denetçilerin hile eğilim algısı bağımlı değişken iken hile beşgeni olarak bilinen baskı, fırsat, haklı gösterme, beceri ve kibir boyutları bağımsız değişkenleri oluşturmaktadır. Araştırmada kullanılan etik değerler ise çalışmanın düzenleyici değişkenidir. Araştırmadan toplanılan veriler çoklu regresyon analizi ile test edilmiştir. Araştırma iki model üzerinden kurgulanmıştır. Birinci modelde bağımsız denetçilerin hile eğilimi algıları üzerinde baskı, fırsat, haklı gösterme, beceri ve kibir bileşenlerinin etkisi analiz edilmiştir. İkinci modelde ise bağımsız denetçilerin hile eğilimi algıları üzerinde hile beşgeni boyutları etik değerlerle etkileşimli olarak ele alınmıştır. Birinci modelden elde edilen sonuçlara göre bağımsız denetçilerin hile eğilimi algıları üzerinde baskı ve fırsat boyutlarının bir etkisi olmadığı; haklı gösterme, beceri ve kibir boyutlarının ise anlamlı bir etkisi olduğu tespit edilmiştir. İkinci modelden elde edilen sonuçlara göre düzenleyici değişkenin hile beşgeni boyutlarının tamamında anlamlı bir etkisi olduğu gözlemlenmiştir.

Anahtar Kelimeler

Hile Beşgeni, Etik Değerler, Bağımsız Denetçi, Hile Eğilim Algısı.

Kaynakça

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