Master/Phd Theses Prepared About Financial Statement Fraud And Fraud Audit: Academic Literature Between 2008 And 2018 In Turkey
Journal Title: Muhasebe ve Finansman Dergisi - Year 2019, Vol 21, Issue 0
Abstract
Along with accounting scandals in the past, fraud has become the most important issue for academics, researchers and legislators. The purpose of this study is examined master and PhD theses about financial statements fraud and fraud auditing published between the years 2008-2018 in Turkey. For this purpose, a total of 65 master and PhD thesis have been examined and presented as financial statement fraud and fraud auditing. The theses examined in the study are summarized as year they were published, the author, the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: a) We reached to focus on forensic accounting and forensic accounting professional in master and PhD theses prepared in Turkey. Issues such as error, fraud, fraud auditing, forensic accounting,forensic accounting profession, forensic accounting regulations are examine dextensively. b) Some subjects (such as data mining techniques in fraud detection) have been studied very little, while there has been no work some sub-titles (other models apart from Beneish model, artificial neural networks etc.). c) Although the scope of the study has been in the last ten years, it has been determined that thesis studies on the subject have been prepared in 2013 and beyond. We suggest that extending the scope of the study and making it comparable with the studies in abroad.
Authors and Affiliations
Seval Selimoğlu, Mehtap ALTUNEL
Keywords
Related Articles
- EP ID EP673536
- DOI 10.25095/mufad.606008
- Views 117
- Downloads 0
Endeks Futures Kontratların Vade Günü Etkileri: Türkiye Piyasası Üzerine Bir Araştırma
Bu çalışmada, Borsa İstanbul 30 endeks futures kontratların dayanak pay piyasası üzerindeki vade günü etkileri araştırılmıştır. 2006 - 2012 dönemi için futures vade ve karşılaştırma günlerinde dayanak piyasanın incelenme...
Effect of Foreign Exchange Rate Changes to the Stock Returns: An Application on the İstanbul Stock Exchange 100 Index
Exchange rate, which is defined as the value of national currency in terms of foreign currency, used to be determined on the basis of international goods and services trade; however, with the development of technology,...
IFRS 16 Kapsamında Kiralama İşlemlerinin Finansal Raporlamaya Etkisinin İncelenmesi
Şirketler finansal ve faaliyet kiralaması olmak üzere iki tür kiralama yapmaktadırlar. Mevcut durumda finansal kiralama borçları ve alacakları finansal raporlarda yer alırken faaliyet kiralamalarından doğan borç ve alaca...
Quality of the Financial Reporting within the IFRS: Research on Determining the Attitudes and Evaluations of Financial Information Users
The transition to International Financial Reporting Standards (IFRS) in Turkey can lead to important effects on the financial reports of businesses, and the process of analyzing these reports. A change in the offices of...
A Case Study On Financial Literacy And Segmentations Of Bank Customers
In this study, it has been aimed to present financial literacy levels of bank customers, who can be segmented as retail, corporate and agricultural customers, and which segment group has higher financial literacy levels...