Muhasebe Hata Ve Hi̇leleri̇ Üzeri̇nde Etki̇li̇ Faktörleri̇n Muhasebe Meslek Eti̇ği̇ Kapsaminda Anali̇zi̇: Yalova Örneği̇

Aslan, Tunay

doi:10.26450/jshsr.191

Cited by 12 publications

(5 citation statements)

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“…The research was conducted on independent accountants and certified public accountants (CPAs) residing in Yalova province by using the survey methodology. It was found that, insufficient audit in organizations was leading to accounting errors and fraud (Aslan, Kızıl and Din, 2017).…”

Section: Literature Reviewmentioning

confidence: 99%

Auditing Techniques to Avoid Cost Accounting Frauds

Akman

Acar

Kızıl

2020

emaj

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Today, we observe the importance of accuracy of financial statements in every corporation. Accounting scandals have caused important losses both in the macro and micro levels. This issue proves the significance of financial statement accuracy. This accuracy is provided by the trust environment. Therefore, it is necessary to provide the required environment of confidence for financial markets to improve and function effectively against increasing accounting frauds gradually. That can only be possible by using different auditing techniques, running inventory counting such as cash and stock, establishing strong internal controls, managing efficiently and benefiting from technology integrated auditing. The aim of this study is to investigate the most effective auditing techniques to avoid cost accounting frauds. In this research, the most effective auditing techniques for detecting and preventing fraud are investigated by using the case analysis method. Also, the well known scandals related with Olympus, Worldcom, Tesco, Sunbeam and Parmalat companies are examined as a part of the case analysis. Finally, recommendations and suggestions regarding fraud prevention methods are presented.

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Section: Literature Reviewmentioning

confidence: 99%

Auditing Techniques to Avoid Cost Accounting Frauds

Akman

Acar

Kızıl

2020

emaj

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“…Finally, most accounting professionals agreed that insufficient auditing practices had an impact on accounting errors and frauds (Aslan Kızıl & Din, 2017).…”

Section: Razaee's Research Dated 2002 and Titled Causes Consequencesmentioning

confidence: 99%

Accounting Scandals and Eye-Catching Frauds: USA-Japan Comparison by Considering the Role of Auditing

Kızıl¹,

Kaşbaşı²

2018

JAR

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<em>It is necessary to provide confidence to financial markets, so that they can function and develop in a successful manner. Inaccurate financial statements subject to fraud which initiate accounting scandals make it difficult for financial statements users to make the right decision. In order to assure transparency, reliability, objectively and standardization, financial statements are audited by independent auditors. However, the accounting scandals experienced in the 21st century has shown that, independent auditing firms do not always fulfill their duties completely. For this reason, legislation was introduced in United States of America (USA), Europe and Asian countries, including Japan. Public oversight bodies were also established. But despite the introduced laws, regulations, arrangements and public oversight bodies, the risk of accounting scandals still continues. This is partly due to the fact that laws, regulations, arrangements and introduction of public oversight bodies are delayed and they are not completely meeting the expectations of changing market conditions. Effective pro-active policies and actions are not in order as well. This paper investigates accounting scandals and eye-cathing frauds by making a comparison between USA and Japan, while considering and discussing the role of auditing.</em>

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“…In other words, fraud is the intentional while an accounting error is unintentional (Söyler, 2013;Aslan, Kızıl and Din, 2017).…”

Section: Introductionmentioning

confidence: 99%

Auditing Techniques to Minimize Accounting Related Fraud and Errors: A Qualitative Analysis with the Interview Method

Kızıl

Muzır

Yılmaz

2021

emaj

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Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to the accounting profession. This causes misleading information for several stakeholders. Stakeholdes sometimes make false decisions based on the financial statements created as a result of false and fraudulent transactions. In order to minimize the errors and frauds concerning the accounting system of enterprises, effective internal controls and auditing systems should be in order. It is evident that, setting up the required internal controls and auditing systems reduce asset losses and provide great benefits in the long run for firms. Existence of strong internal controls and auditing systems in enterprises has gained great importance in Turkey. This study provides information about the audit techniques that can minimize accounting related frauds and errors in businesses. The research includes and employs an interview with auditing professionals as the research methodology. Auditors working within three audit firms were selected by simple random sampling via the LinkedIn social media. The three participants were directed 10 semi- structured and open-ended questions. Qualitative analysis was adopted for this study. According to the results of research, companies use a number of tools to prevent accounting related frauds and errors. These most effective tools to minimize the frauds and errors are detected as internal auditing, internal controls and independent (external) auditing. Auditing professionals have high awareness about accounting related fraud and errors. But, auditor independency should be higher, proactive approach must be utilized and auditors must closely follow the new laws and regulations in addition to being familiar with the firms’s operations and sectors to minimize the fraud and errors. The Benford's law, artificial neural networks, analytical methods, data mining, red flags and analytical methods are commonly used by the auditors against frauds and errors. In general, the internal controls and auditing professions are in a much better situation today in Turkey compared to the previous years. But, this is still not adequate and there is a long way to complete ahead based on the opinions of auditing professionals.

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Muhasebe Hata Ve Hi̇leleri̇ Üzeri̇nde Etki̇li̇ Faktörleri̇n Muhasebe Meslek Eti̇ği̇ Kapsaminda Anali̇zi̇: Yalova Örneği̇

Cited by 12 publications

References 0 publications

Auditing Techniques to Avoid Cost Accounting Frauds

Auditing Techniques to Avoid Cost Accounting Frauds

Accounting Scandals and Eye-Catching Frauds: USA-Japan Comparison by Considering the Role of Auditing

Auditing Techniques to Minimize Accounting Related Fraud and Errors: A Qualitative Analysis with the Interview Method

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