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HİLELİ FİNANSAL RAPORLAMANIN OLUŞUMU VE DOĞURDUĞU SORUNLAR

Yıl 2009, Sayı: 32, 239 - 258, 14.05.2015

Öz

Özellikle 2000’li yılların başında dünya kamuoyuna yansıyan büyük ölçekli muhasebe skandalları (Enron, Lucent, Xerox gibi) finansal tablo kullanıcılarını aldatma niyetiyle yapılan hileli finansal raporlama (HFR) konusunu akademisyenler, uygulayıcılar ve düzenleyici kurumların gündeminde ön sıralara taşımıştır. Her suç fiilinde olduğu gibi HFR olaylarının engellenmesinde de alınacak en etkili önlem, HFR’yi daha doğmadan engellemeye çalışmaktır. Bu amaca en etkin bir şekilde ulaşabilmek için HFR olaylarının oluşum sürecinin ve doğurduğu sorunların iyi değerlendirilmesi gerekmektedir.  Bu çalışmada, HFR olaylarının oluşum süreci değerlendirilecek ve HFR olaylarının doğurduğu sorunlar çeşitli boyutlarıyla ele alınacaktır. 

Kaynakça

  • ACFE; (2006), 2006 Report to the Nation on Occupational Fraud and Abuse, ACFE, Austin USA.
  • AICPA; (2002), SAS No.99, “Consideration of Fraud in a Financial Statement Audit,” (AU 316), New York, Erişim Adresi: http://www.aicpa.org/ down 17.07.2007. Erişim Tarihi:
  • ALBRECHT, W. Steven; Chad ALBRECHT; (2004), Fraud Examination & Prevention, Thomson South-Western.
  • BEASLEY, Mark S.; (1996), “An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud,” The Accounting Review, 71(4), ss.443–465.
  • BEASLEY, Mark S.; Joseph V. CARCELLO; Dana R. HERMANSON ve Paul D. LAPIDES; (2000), “Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms,” Accounting Horizons, 14 (4), ss.441–454.
  • BEASLEY, Mark Swearingen; (1994), “An Empirical Analysis of the Relation Between Corporate Governance and Management Fraud,” Doctor of Philosophy, Michigan State University, UMI Dissertation Services.
  • BOZKURT, Nejat; (2000), Muhasebe Denetimi, Üçüncü Baskı, Alfa Yayınları Nu:457, Bursa.
  • COSO; (1987), Report of the National Commission on Fraudulent Financial Reporting New York, AICPA.
  • COSO; (1999), Fraudulent Financial Reporting: 1987-1997. An Analysis of U.S. Public Companies, Mark S. BEASLEY; Joseph V. CARCELLO and Dana R. HERMANSON; New York, N.Y.
  • DECHOW, Patricia M.; Richard G. SLOAN ve Amy P. SWEENEY; (1996), “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC,” Contemporary Accounting Research, 13(1), ss.1-36.
  • ERICKSON, Merle; Michelle HANLON ve Edward L. MAYDEW; (2006), “Is There a Link between Executive Equity Incentives and Accounting Fraud?,” Journal of Accounting Research, 44(1), ss.113-143.
  • GOLDEN, Thomas W.; Steven L. SKALAK; Mona M. CLAYTON; (2006), A Guide To Forensic Accounting Investigation, John Wiley & Sons, Hoboken New Jersey.
  • HERMALIN, Benjamin ve Michael WEISBACH; (1988), “The Determinants of Board Composition,” The Rand Journal of Economics, 19(4), ss.589– 606.
  • HOWE, Martha Ann; (1999), “Management Fraud and Earnings Management: Fraud Versus GAAP As a Means to Increase Reported Income,” Doctor of Philosophy, University of Connecticut, UMI Dissertation Services.
  • IBRAHIM, Salma S.; (2005), “An Alternative Measure to Detect Intentional Earnings Management Through Discretionary Accruals,” Doctor of Philosophy, University of Maryland, UMI Dissertation Services.
  • LOEBBECKE, James K.; Martha M. EINING ve John J. WILLINGHAM; (1989), “Auditors’ Experience with Material Irregularities: Frequency, Nature, and Detectability,” Auditing: A Journal of Practice & Theory, 9(1), ss.1-28.
  • NAGY, Albert Lawrence; (1999), “Financial Statement Fraud: Capital Market Effects and Ameliorating Management Actions,” Doctor of Philosophy, The University of Tennessee, Knoxville, UMI Dissertation Services.
  • REZAEE, Zabihollah; (2002), Financial Statement Fraud – Prevention and Detection, John Wiley & Sons, Inc. New York.
  • SELİMOĞLU, Seval Kardeş ve Şaban UZAY (Editörler), (2008), Muhasebe Denetimi, Gazi Kitabevi, Ankara.
  • SKOUSEN, Christopher J.; (2004), “An Empirical Investigation of the Relevance and Predictive Ability of the SAS 99 Fraud Risk Factors,” Doctor of Philosophy, Oklahoma State University, UMI Dissertation Services.
  • SPK Tebliği, Sermaye Piyasasında Bağımsız Denetim Standartları Hakkında Tebliğ, (Seri:X, No.22), 12.06.2006 tarihli ve 26196 sayılı Resmi Gaze- te.
  • ÜSTÜNEL, Bülent; (2008), “Türkiye’de Muhasebe Standartlarının Gelişimi,” 12.Dünya Muhasebe Tarihçileri Kongresi, 20-24 Temmuz 2008, İs- tanbul.
  • VERA-MUÑOZ, Sandra C.; (2005), “Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness,” Journal of Business Ethics, 62(1), ss.115–127.
Yıl 2009, Sayı: 32, 239 - 258, 14.05.2015

Öz

Kaynakça

  • ACFE; (2006), 2006 Report to the Nation on Occupational Fraud and Abuse, ACFE, Austin USA.
  • AICPA; (2002), SAS No.99, “Consideration of Fraud in a Financial Statement Audit,” (AU 316), New York, Erişim Adresi: http://www.aicpa.org/ down 17.07.2007. Erişim Tarihi:
  • ALBRECHT, W. Steven; Chad ALBRECHT; (2004), Fraud Examination & Prevention, Thomson South-Western.
  • BEASLEY, Mark S.; (1996), “An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud,” The Accounting Review, 71(4), ss.443–465.
  • BEASLEY, Mark S.; Joseph V. CARCELLO; Dana R. HERMANSON ve Paul D. LAPIDES; (2000), “Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms,” Accounting Horizons, 14 (4), ss.441–454.
  • BEASLEY, Mark Swearingen; (1994), “An Empirical Analysis of the Relation Between Corporate Governance and Management Fraud,” Doctor of Philosophy, Michigan State University, UMI Dissertation Services.
  • BOZKURT, Nejat; (2000), Muhasebe Denetimi, Üçüncü Baskı, Alfa Yayınları Nu:457, Bursa.
  • COSO; (1987), Report of the National Commission on Fraudulent Financial Reporting New York, AICPA.
  • COSO; (1999), Fraudulent Financial Reporting: 1987-1997. An Analysis of U.S. Public Companies, Mark S. BEASLEY; Joseph V. CARCELLO and Dana R. HERMANSON; New York, N.Y.
  • DECHOW, Patricia M.; Richard G. SLOAN ve Amy P. SWEENEY; (1996), “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC,” Contemporary Accounting Research, 13(1), ss.1-36.
  • ERICKSON, Merle; Michelle HANLON ve Edward L. MAYDEW; (2006), “Is There a Link between Executive Equity Incentives and Accounting Fraud?,” Journal of Accounting Research, 44(1), ss.113-143.
  • GOLDEN, Thomas W.; Steven L. SKALAK; Mona M. CLAYTON; (2006), A Guide To Forensic Accounting Investigation, John Wiley & Sons, Hoboken New Jersey.
  • HERMALIN, Benjamin ve Michael WEISBACH; (1988), “The Determinants of Board Composition,” The Rand Journal of Economics, 19(4), ss.589– 606.
  • HOWE, Martha Ann; (1999), “Management Fraud and Earnings Management: Fraud Versus GAAP As a Means to Increase Reported Income,” Doctor of Philosophy, University of Connecticut, UMI Dissertation Services.
  • IBRAHIM, Salma S.; (2005), “An Alternative Measure to Detect Intentional Earnings Management Through Discretionary Accruals,” Doctor of Philosophy, University of Maryland, UMI Dissertation Services.
  • LOEBBECKE, James K.; Martha M. EINING ve John J. WILLINGHAM; (1989), “Auditors’ Experience with Material Irregularities: Frequency, Nature, and Detectability,” Auditing: A Journal of Practice & Theory, 9(1), ss.1-28.
  • NAGY, Albert Lawrence; (1999), “Financial Statement Fraud: Capital Market Effects and Ameliorating Management Actions,” Doctor of Philosophy, The University of Tennessee, Knoxville, UMI Dissertation Services.
  • REZAEE, Zabihollah; (2002), Financial Statement Fraud – Prevention and Detection, John Wiley & Sons, Inc. New York.
  • SELİMOĞLU, Seval Kardeş ve Şaban UZAY (Editörler), (2008), Muhasebe Denetimi, Gazi Kitabevi, Ankara.
  • SKOUSEN, Christopher J.; (2004), “An Empirical Investigation of the Relevance and Predictive Ability of the SAS 99 Fraud Risk Factors,” Doctor of Philosophy, Oklahoma State University, UMI Dissertation Services.
  • SPK Tebliği, Sermaye Piyasasında Bağımsız Denetim Standartları Hakkında Tebliğ, (Seri:X, No.22), 12.06.2006 tarihli ve 26196 sayılı Resmi Gaze- te.
  • ÜSTÜNEL, Bülent; (2008), “Türkiye’de Muhasebe Standartlarının Gelişimi,” 12.Dünya Muhasebe Tarihçileri Kongresi, 20-24 Temmuz 2008, İs- tanbul.
  • VERA-MUÑOZ, Sandra C.; (2005), “Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness,” Journal of Business Ethics, 62(1), ss.115–127.
Toplam 23 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Ergün Küçük Bu kişi benim

Şaban Uzay Bu kişi benim

Yayımlanma Tarihi 14 Mayıs 2015
Yayımlandığı Sayı Yıl 2009 Sayı: 32

Kaynak Göster

APA Küçük, E., & Uzay, Ş. (2015). HİLELİ FİNANSAL RAPORLAMANIN OLUŞUMU VE DOĞURDUĞU SORUNLAR. Erciyes Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi(32), 239-258.

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