“Muhasebe Hileleri
Muhasebe Hileleri Yoluyla Yapılan Yolsuzluklarda Bağımsız Denetimin Sorumluluğunun Araştırılması: Kuzeydoğu Anadolu Bölgesi Uygulaması
Investigation of Independent Audit's Responsibility in Corruption through Accounting Fraud: Application in Northeast Anatolia
Author(s): Mehmet Emin Karabayir, Sevgi CengizSubject(s): Business Economy / Management, Applied Sociology, Accounting - Business Administration
Published by: Kafkas Üniversitesi Sağlık, Kültür ve Spor Daire Başkanlığı Dijital Baskı Merkezi
Keywords: Accounting error and fraud; independent audit; independent auditor’s responsibility;
Summary/Abstract: The purpose of this study is to analyze accounting error and accounting fraud through investigating the views of independent auditors about their responsibility in preventing error and fraud. Realization of error and fraud in accounting harms all stakeholders (i.e. individuals, society, state and companies). Hence, identifying and avoiding error and fraud requires expertise in the field. Within this context, a survey was applied on the 84 independent auditors active in business in Northeastern Anatolia (Ağrı, Ardahan, Erzurum, Iğdır and Kars), and results were analyzed and commented accordingly. In addition, factor analysis and variance analysis were applied in order to reveal the relationship between variables and factors, if any.
Journal: Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
- Issue Year: 7/2016
- Issue No: 14
- Page Range: 597-625
- Page Count: 29
- Language: Turkish