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Adli Muhasebe Kavramının Önemi ve Farkındalık Düzeyi: Yalova Üniversitesi Öğrencileri ile bir SMMM Meslek Mensubu Üzerinde İki Yönlü Uygulama (The Importance and Awareness Level of Forensic Accounting Concept: A Bilateral Implementation on Yalova University Students and a CPA Member of Profession)

Authors: Cevdet Kizil; İsmail Erkan Çelik; Vedat Akman; Doğacan Okkaya;

Adli Muhasebe Kavramının Önemi ve Farkındalık Düzeyi: Yalova Üniversitesi Öğrencileri ile bir SMMM Meslek Mensubu Üzerinde İki Yönlü Uygulama (The Importance and Awareness Level of Forensic Accounting Concept: A Bilateral Implementation on Yalova University Students and a CPA Member of Profession)

Abstract

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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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
1
Average
Top 10%
Average
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