
doi: 10.2139/ssrn.3901143
Turkish Abstract: Gerceklestirilen bu calismada, adli muhasebe kavrami, adli muhasebenin gereklilikleri, adli muhasebenin ortaya cikis nedenleri, yapilan hile ve yolsuzluklarla mucadelede adli muhasebenin onemi ve adli muhasebecilik meslegi incelendikten sonra uluslararasi ve ulusal kapsamda ilgili literatur taramasi gerceklestirilmistir. Calismanin amaci adli muhasebecilik mesleginin bircok cozumlenmemis probleme cozum yolu olabilecegini gostermek ve bu meslegin egitimine olan ihtiyaci goz onunde bulundurarak farkindalik yaratmaktir. Adli muhasebe kavraminin bilinirligini ve bu konudaki farkindaligi test etmek amaciyla, calismanin uygulama kisminin birinci safhasinda oncelikle Yalova Universitesi’nde ogrenim goren 50 adet lisans ve yuksek lisans ogrencisine ilgili anket sorulari yoneltilmistir. Calismanin uygulama kisminin ikinci safhasinda ise Denizli ilinde ikamet eden bir serbest muhasebeci mali musavir (SMMM) meslek mensubuyla adli muhasebe konusu uzerine mulakat yapilmistir. Arastirma sonuclari, adli muhasebe konusunda bilgi duzeyi ve farkindalik seviyesinin dusuk oldugunu gostermektedir. English Abstract: Forces behind the emergence of forensic accounting, importance of forensic accounting in avoiding fraud and corruption as well as the forensic accounting profession. For this purpose, a literature review is conducted in international and national context as a part of the study. Aim of this research is to show that forensic accounting is a solution for several problems and to create awareness by attracting attention on forensic accounting education. In order to test the familiarity and awareness about forensic accounting, first part of research methodology implemented and distributed a questionnaire to 50 undergraduate and graduate students of Yalova University. Second part of research methodology benefited from the interview o and a face-to-face interview was run with a certified public accountant (CPA) residing in the city of Denizli. Study results showed that, knowledge and awareness level on forensic accounting is low.
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| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
