The Use of Data Mining Techniques In Detecting Fraudulent Financial Statements: An Application On Manufacturing Firms

Yıl 2009, Cilt: 14 Sayı: 2, 157 - 170, 01.06.2009

  Yrd.Doç.Dr. H. Ali Ata Yrd.Doç.Dr. İbrahim H. Seyrek

Öz

Anahtar Kelimeler

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HİLELİ FİNANSAL TABLOLARIN TESPİTİNDE VERİ MADENCİLİĞİ TEKNİKLERİNİN KULLANIMI: İMALAT FİRMALARI ÜZERİNE BİR UYGULAMA

Öz

Hileli finansal tabloların tespiti denetçiler için oldukça önemlidir. Bu tür hileli finansal tabloların tespit edilmesi oldukça zor olduğundan, denetçiler nicel ve nitel birçok teknik kullanmaktadırlar. Bu çalışmada denetçiler tarafından yaygın olarak bilinmeyen bazı veri madenciliği teknikleri, finansal tablolardaki hileleri tespit etmeye yardımcı olmak üzere kullanılmıştır. Çalışma İMKB’de işlem gören ve imalat sektöründe faaliyet gösteren 100 firmanın bilgilerine dayalı olarak gerçekleştirilmiştir. Araştırma sonucunda kaldıraç oranı ve aktif karlılık oranının finansal tablo hilesini tespit etmede önemli finansal oranlar olduğu belirlenmiştir

Anahtar Kelimeler

Hile, Finansal raporlama, Hileli finansal tablolar, Veri madenciliği

Kaynakça

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