MUHASEBE MANİPÜLASYON RİSKİNİN HİLE ÜÇGENİ VE ÖRGÜTSEL İŞLETME STRATEJİLERİ ÜZERİNDEKİ ETKİSİ

Yıl 2020, Cilt: 22 - MODAV 16. Uluslararası Muhasebe Konferansı Özel Sayısı, 97 - 129, 25.02.2020

İşik Altunal , Niyazi Kurnaz

https://doi.org/10.31460/mbdd.645103

Cited By: 1

Öz

Çalışmanın
amacı muhasebe manipülasyon riski üzerinde etkili olan stratejik faktörleri
tespit etmektir. Bu faktörlerin tespiti amacıyla öncelikle Borsa İstanbul’a
kayıtlı işletmelerin muhasebe manipülasyon riski tespit edilmiştir. Çalışmada
muhasebe manipülasyon riski belirlendikten sonra, muhasebe manipülasyon riski
üzerinde etkili olacağı düşünülen stratejik faktörlerin tespiti amacıyla hile
üçgeni teorisinden ve örgütsel işletme stratejilerinden yararlanılmıştır.

Çalışmanın
sonucunda toplam 44 baskı ve fırsat faktörlerine ait finansal ve finansal
olmayan değişkenden 10 değişkenin muhasebe manipülasyon riskini arttırdığı, 7
değişkenin ise muhasebe manipülasyon riskini azaltarak finansal raporlama
kalitesini arttırdığı sonucuna ulaşılmıştır. Çalışmanın sonucunda bulunan
değişkenler dokuz yıllık panel veri sonucunda anlamlı bulunduğundan ötürü
sonuçların güvenirliği açısından önem teşkil etmektedir. Bu nedenle
denetçilerin denetledikleri kurum üzerindeki kırmızı bayrakları belirlerken
çalışmanın sonucunda elde edilen bulguları dikkate alması etkili bir denetim
açısından önerilmektedir. 

Anahtar Kelimeler

muhasebe manipülasyon riski, örgütsel işletme stratejileri, örgütsel etik iklim, hile üçgeni

Kaynakça

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