SOME ACTUAL CASES IN FRAUD

Yıl 2020, Cilt: 8 Sayı: 1, 57 - 76, 15.07.2020

Suleyman Yukcu , Gülşah Uğurluel Atağan

https://doi.org/10.18825/iremjournal.698899

Öz

ABSTRACT
Fraud in accounting affects all segments of society; While it affects partners, employees and investors in a narrow sense, it affects the state and society in a broad sense. Decisions made by the business owner and partners through fraud first create problems regarding the future of the business; then it affects the country's economy.
Basically, accounting fraud consists of disorder. In other words, it can be said that there is an accounting fraud where there is a criminal disorder. Cheating people in businesses; bosses and owners are senior executives and business employees, which can be specifically listed as people working in accounting and financial units.
The most important event that comes to mind when it comes to accounting cheats in the world is undoubtedly Enron. This incident trick companies to both; It is also an answer to the question of how countries can damage the economy. also be experienced or lived in Turkey, it is essential to take precautions for possible events. Due to ethical, cultural and economic reasons, it is a common situation in our country that events do not come to light or are not covered up when they occur and there are no lawsuits. Therefore, the necessary measures must be taken.

Anahtar Kelimeler

Financial Information Manipulation, Fraud, Fraud Groups

Kaynakça

• Abdullahi, R., Mansor, N. 2015. Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences a. 5(4):38-45.
• Association Of Certified Fraud Examiners: ACFE Report To The Nations 2018 Global Study On Occupational Fraud And Abuse.
• Albrecht, W. S., Hill, N. C. & Albrecht, C. C. 2006. The ethics development model applied to declining ethics ın accounting. Australian Accounting Review, 16(1):30-40.
• Bonner, S.E., Z.V. Palmrose, & Young S.M. 1998. Fraud type and auditor litigation: an analysis of sec accounting and auditing enforcement releases. The Accounting Review,73(4):503-532.
• Bozkurt, N. 2011. İşletmelerin kara deliği hile. İstanbul, Alfa Yayınları.
• Chartered Institute of Management Accountants (CIMA). 2009. Fraud risk management A guide to good practice, London, UK.
• Declaration on the Independent Auditing Standards in the CMB Capital Market. 2006. Serial: X, No: 22.
• Demir, V., Bahadir, O. 2007. Muhasebe manipülasyonu, yöntem ve teknikler. Mali Çözüm, 17(84):103-119.
• Green, B. P., Reinstein, A. 2004. Banking ındustry financial statement fraud and the effects of regulation enforcement and ıncreased public scurtiny. Research in Accounting Regulation, 17:87-106.
• Hashimzade, N., Huang, Z., & Myles, G. D. 2010. Tax fraud by firms and optimal auditing. International Review of Law and Economics, 30:10-17.
• Howe, M. A., Malgwi, C . A 2006. Playing the ponies: A $ 5 million embezzlement case. Journal of Education for Business, 82 (1):27 – 33.
• Jordan, C., Stanley, C. J. 2002. Big bath earnings management: the case of goodwill impairment under SFAS No.142. Journal of Applied Business Research, 20(2):63-70
• Lambert, C., Sponem S. 2005. Corporate governance and profit manipulation: a french field study. Critical Perspectives on Accounting, 16:717-748.
• Law Of Obligations
• Lister, L. M. 2007. A practical approach to fraud risk: comprehensive risk assessments can enable auditors to focus antifraud efforts on areas where their organization is most vulnerable. Internal Auditor, 64(6):61.
• Petraşcu, D., Tieanu A. 2014. The role of internal audit in fraud prevention and detection. Procedia Economics and Finance, 16:489-497.
• Rezaee, Z. 2005. Causes, consequences and detterrence of financial statement fraud. Critical Perspectives on Accounting, 16:277-298.
• Tarhan, M., B. 2012. Hile denetiminde yetkinliklerin değerlendirilmesi-hile karosu. Mali Çözüm Dergisi, 11(12):113-128.
• Tax Procedure Law No:213
• Tucker, J., Zarowin, P. A. 2006. Does income smoothing improve earnings informativeness?. The Accounting Review, 81(1):251-270.
• Wolfe, D. T., Hermanson, D. R. 2004. The fraud diamond: considering the four elements of fraud. CPA Journal, 74.12:38-42.
• www.aicpa.org
• www.tdk.gov.tr