Adli Muhasebenin Finansal Bilgi Manipülasyonunun Tespit Edilmesindeki Etkisinin İncelenmesi

Year 2019, Volume: 8 Issue: 2, 1744 - 1760, 27.04.2019

Ahmet Özcan

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

Cited By: 8

Abstract

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.

Keywords

Adli Muhasebe, Finansal Bilgi Manipülasyonu, Hile

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

Abstract

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.

Keywords

Forensic Accounting, Financial Information Manipulation, Fraud

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