Adli Muhasebenin Finansal Bilgi Manipülasyonunun Tespit Edilmesindeki Etkisinin İncelenmesi

Öz

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.

Anahtar Kelimeler

• Adli Muhasebe,Finansal Bilgi Manipülasyonu,Hile

Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation

Öz

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.

Anahtar Kelimeler

• Forensic Accounting,Financial Information Manipulation,Fraud

Kaynakça

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