Adli Muhasebenin Finansal Bilgi Manipülasyonunun Tespit Edilmesindeki Etkisinin İncelenmesi

Yıl 2019, , 1744 - 1760, 27.04.2019

Ahmet Özcan

https://doi.org/10.33206/mjss.486662

Cited By: 8

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

• Arens, A. A., Elder, R. J., & Mark, B. (2012). Auditing and Assurance Services: An Integrated Approach. Boston: Prentice Hall.
• Ayres, F. L. (1994). Perceptions Of Earnings Quality: What Managers Need to Know? Strategic Finance, 75(9), 27.
• Barucci, E. (2003). Financial Markets Theory-Equilibrium, Efficiency and Information, London: Springer.
• Bendrey, M., Hussey, R., & West, C. (2004). Essentials of Financial Accounting in Business, London: Cengage Learning EMEA.
• Beneish, M. D. (1999). The Detection of Earnings Manipulation, Financial Analysts Journal, 24-36.
• Bozkurt, N. (2011). İşletmelerin Kara Deliği Hile, Çalışan Hileleri, 2. Edition, İstanbul: Alfa Yayıncılık.
• Davis, C., Farrell, R., & Ogilby, S. (2010). Characteristics and Skills of the Forensic Accountant, American Institute of Certified Public Accountants.
• Fanning, K. M., & Cogger, K. O. (1998). Neural Network Detection of Management Fraud Using Published Financial Data, Intelligent Systems in Accounting, Finance and Management, 7(1), 21-41.
• Fleming, J. M. (2004). Analytical Procedures Are A Helpful Tool, Pennsylvania CPA Journal, 74(4), 3-3.
• Gardner, T.J., & Anderson T.M. (2010). Criminal Evidence: Principles and Cases, Seventh Edition, London: Cengage Learning.
• Gerald, V. (2002). The Corporate Governance Lessons of Enron, Corporate Governance, 2(4), 4-9.
• Golden, T.W., Skalak, S.L., & Clayton, M.M. (2005). A Guide to Forensic Accounting Investigation, Second Edition, New York: John Wiley and Sons Publishing. Hopwood, W. S., Leiner, J. J., & Young, G. R. (2012). Forensic Accounting and Fraud Examination, New York: Mcgraw-Hill.
• Hurwitz, S., & Christiansen, K.O. (1983). Criminology, Boston: George Allen and Unwin Ltd.
• Koornhof, C., & Du Plessis, D. (2000). Red Flagging as an Indicator of Financial Statement Fraud: The Perspective of Investors and Lenders, Meditari Accountancy Research, 8(1), 69-93.
• Manning, A.G. (2011). Financial Investigation and Forensic Accounting, Third Edition, London: Taylor and Francis Group.
• Nightingale, B. (1996). The Law of Fraud and Related Offenses, New York: Carswell Thomson Professional Publishing.
• Nigrini, M. (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection, First Edition, New York: John Wiley and Sons.
• Rahman, M. M., Moniruzzaman, M., & Sharif, M. J. (2013). Techniques, Motives and Controls of Earnings Management. International Journal of Information Technology and Business Management, 11(1), 22-34.
• Ramos, M. (2003). Auditors’ Responsibility for Fraud Detection. Journal of Accountancy, 195(1), 28-36.
• Ravisankar, P., Ravi, V., Rao, G. R., & Bose, I. (2011). Detection of Financial Statement Fraud and Feature Selection Using Data Mining Techniques, Decision Support Systems, 50(2), 491-500.
• Rezaee, Z., & Riley, R. (2010). Financial Statement Fraud Prevention and Detection, Second Edition, New York: John Wiley and Sons Inc.
• Rittenberg, L.E., Schwieger, J.B., Johnstone, K., & Gramling, A. (2010). Auditing: A Business Risk Approach, Seventh Edition, New York: South-Western Cengage Learning.
• Shah, S., Butt S., Tariq, Y.B. (2011). Use or Abuse of Creative Accounting Techniques, International Journal of Trade, Economics and Finance, 2(6), 531-536.
• Singleton, T.W., & Singleton, A. J. (2010). Fraud Auditing and Forensic Accounting, Fourth Edition, New York: John-Wiley.
• Trompeter, G., & Wright, A. (2010). The World Has Changed—Have Analytical Procedure Practices?, Contemporary Accounting Research, 27(2), 669-700.
• Walsh, P., Craig, R., & Clarke, F. (1991). Big Bath Accounting Using Extraordinary Items Adjustments: Australian Empirical Evidence, Journal of Business Finance and Accounting, 18(2), 173-189.