FACTORS AFFECTING FINANCIAL STATEMENT FRAUD IN TURKIYE

Öz

The aim of this study is to examine the economic and non-economic factors affecting financial statement fraud by using annual data in the period from 2011 to 2023, concerning individuals and legal entities registered with the Capital Markets Board of Türkiye (SPK). The results of the Generalized Linear Model (GLM) indicate that economic factors such as GDP, inflation (INF), government spending (GOV), and income inequality (GINI) all play significant roles in influencing financial statement fraud and the penalties associated with it. Political stability and perception of corruption also have an important impact. These results support several hypotheses related to the effects of economic and social factors on financial statement fraud. Specifically, an increase in national income (GDP) is found to reduce the occurrence of fraud, while exchange rate fluctuations (EXR), income inequality (GINI), and the perception of corruption (CPI) are found to be positively associated with increased fraud cases and penalties.

Anahtar Kelimeler

• Fraud
• Financial Reporting
• Corruption

Destekleyen Kurum

yok

Etik Beyan

etik beyanı gerektirmemektedir.

Teşekkür

teşekkürler

Türkiye'de Finansal Tablo Dolandırıcılığını Etkileyen Faktörler

Öz

Bu çalışmanın amacı, Türkiye Sermaye Piyasası Kurulu'na (SPK) kayıtlı gerçek ve tüzel kişilere ilişkin 2011-2023 dönemi yıllık veriler kullanarak finansal tablo dolandırıcılığını etkileyen ekonomik ve ekonomik olmayan faktörler incelemektir. Genelleştirilmiş Doğrusal Model (GLM) sonuçları GSYİH, enflasyon (INF), kamu harcamaları (GOV) ve gelir eşitsizliği (GINI) gibi ekonomik faktörlerin finansal tablo dolandırıcılığını ve buna ilişkin cezaları etkilemede önemli rol oynadığını göstermektedir. Siyasi istikrar ve yolsuzluk algısı da önemli bir etkiye sahiptir. Bu sonuçlar, ekonomik ve sosyal faktörlerin finansal tablo dolandırıcılığı üzerindeki etkileriyle ilgili çeşitli hipotezleri desteklemektedir. Özellikle milli gelirdeki artışın (GSYİH) dolandırıcılığın oluşumunu azalttığı, döviz kuru dalgalanmalarının (EXR), gelir eşitsizliğinin (GINI) ve yolsuzluk algısının (CPI) ise artan dolandırıcılık vakaları ve cezalarıyla pozitif ilişki gösterdiği bulunmuştur.

Anahtar Kelimeler

• Dolandırıcılık
• Finansal Raporlama
• Suistimal

Kaynakça

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