ADLİ MUHASEBE STANDARTLARI: KARŞILAŞTIRMALI BİR ANALİZ VE ULUSLARARASI UYUM İÇİN ÖNERİLER

Yıl 2023, Sayı: 41, 232 - 248, 31.10.2023

Engin Boztepe

https://doi.org/10.18092/ulikidince.1340671

Öz

Adli muhasebe, mali usulsüzlüklerin ortaya çıkarılmasında hayati önem taşır ve güvenilirlik için sağlam standartlara dayanması gerekmektedir. Bu çalışma, adli muhasebe standartlarının mevcut durumunu ana hatlarıyla ortaya koymayı, iyileştirme alanlarını belirlemeyi ve uluslararası uyum için önlemleri önermeyi amaçlamaktadır. Çalışma adli muhasebenin finansal suçların ortaya çıkarılmasındaki ve yasal işlemlerin desteklenmesindeki rolünü tanımlayarak başlamaktadır. Daha sonra, ABD, Birleşik Krallık, AB ülkeleri, Avustralya, Hindistan ve Kanada'daki adli muhasebe standartları veya adli muhasebe uygulamalarında kullanılabilecek yasal düzenlemelerini inceleyerek, bu standartların temel bileşenlerini, güçlü ve zayıf yönlerini değerlendirmektedir. Bu standartlardaki ortaklıklar ve farklılıklar, birleşik bir uluslararası standart için önerilerin temelini oluşturmaktadır. Öneriler temel ilkeler, prosedürler, etik ve teknoloji entegrasyonunu kapsamaktadır. Çalışma, başarılı bir uygulama sağlamak için uluslararası işbirliğine duyulan ihtiyacı ayrıca vurgulamaktadır. Uyumluluğu ve karşılaştırılabilirliği geliştiren bu görüşler, adli muhasebe uygulamalarını ilerleterek mali soruşturmalarda yer alan paydaşlara fayda sağlamayı amaçlamaktadır. Gelecekteki araştırmalar, küresel çapta uyumluluğun sağlanmasındaki zorluklarla yüzleşmeli ve önerilen çerçevenin pratik etkinliğini ölçmelidir.

Anahtar Kelimeler

Adli Muhasebe, Standartlar, Uluslararası Uyum

Destekleyen Kurum

Destek bulunmamaktadır.

Proje Numarası

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Teşekkür

Adli muhasebe alanında çalışan ve bu alanın Türkiye’de yaygınlaşması için çaba sarfeden araştırmacılara teşekkürü bir borç bilirim.

FORENSIC ACCOUNTING STANDARDS: A COMPARATIVE ANALYSIS AND RECOMMENDATIONS FOR INTERNATIONAL COMPLIANCE

Öz

Forensic accounting is vital in uncovering financial irregularities and needs to be based on sound standards for credibility. This study aims to outline the current state of forensic accounting standards, identify areas for improvement and suggest measures for international harmonization. The paper begins by describing the role of forensic accounting in uncovering financial crimes and supporting legal proceedings. It then analyses forensic accounting standards or legal regulations that can be used in forensic accounting practices in the USA, the UK, EU countries, Australia, India and Canada, and evaluates the main components, strengths and weaknesses of these standards. The commonalities and differences in these standards form the basis for recommendations for a unified international standard. The recommendations cover core principles, procedures, ethics and technology integration. The study further emphasizes the need for international cooperation to ensure successful implementation. By improving harmonization and comparability, these views aim to benefit stakeholders involved in financial investigations by advancing the practice of forensic accounting. Future research should confront the challenges in achieving harmonization globally and measure the practical effectiveness of the proposed framework.

Anahtar Kelimeler

Forensic Accounting, Standards, International Compliance

Proje Numarası

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Kaynakça

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