You are here

HİLELİ FİNANSAL RAPORLAMANIN OLUŞUMU VE DOĞURDUĞU SORUNLAR

THE FORMATION OF FRAUDULENT FINANCIAL REPORTING AND ITS PROBLEMS

Journal Name:

Publication Year:

Abstract (2. Language): 
The Big-scale accounting scandals, such as Enron, Lucent and Xerox, which gained public attention especially at the beginning of 2000s, brought the importance of the topic of fraudulent financial reporting (FFR), that aims to deceive the financial statement users, to the agenda of academics, practitioners and regulatory institutions. Just like in every act of crime, the most effective measure to prevent the incidents of FFR is to try to avoid it before it occurs. In order to achieve this end, it is necessary to understand the process through which the incidents of FFR occur and the problems caused by these incidents. This study deals with the processes, which lead to FFR and analyzes its problems from different dimensions.
Abstract (Original Language): 
Özellikle 2000’li yılların başında dünya kamuoyuna yansıyan büyük ölçekli muhasebe skandalları (Enron, Lucent, Xerox gibi) finansal tablo kullanıcılarını aldatma niyetiyle yapılan hileli finansal raporlama (HFR) konusunu akademisyenler, uygulayıcılar ve düzenleyici kurumların gündeminde ön sıralara taşımıştır. Her suç fiilinde olduğu gibi HFR olaylarının engellenmesinde de alınacak en etkili önlem, HFR’yi daha doğmadan engellemeye çalışmaktır. Bu amaca en etkin bir şekilde ulaşabilmek için HFR olaylarının oluşum sürecinin ve doğurduğu sorunların iyi değerlendirilmesi gerekmektedir. Bu çalışmada, HFR olaylarının oluşum süreci değerlendirilecek ve HFR olaylarının doğurduğu sorunlar çeşitli boyutlarıyla ele alınacaktır.
239-258

REFERENCES

References: 

ACFE; (2006), 2006 Report to the Nation on Occupational Fraud and
Abuse, ACFE, Austin USA.
AICPA; (2002), SAS No.99, “Consideration of Fraud in a Financial Statement
Audit,” (AU 316), New York, Erişim Adresi: http://www.aicpa.org/
down load/members/div/auditstd/AU-00316.PDF. Erişim Tarihi:
17.07.2007.
ALBRECHT, W. Steven; Chad ALBRECHT; (2004), Fraud Examination &
Prevention, Thomson South-Western.
BEASLEY, Mark S.; (1996), “An Empirical Analysis of the Relation Between
the Board of Director Composition and Financial Statement Fraud,”
The Accounting Review, 71(4), ss.443–465.
BEASLEY, Mark S.; Joseph V. CARCELLO; Dana R. HERMANSON ve Paul
D. LAPIDES; (2000), “Fraudulent Financial Reporting: Consideration
of Industry Traits and Corporate Governance Mechanisms,”
Accounting Horizons, 14 (4), ss.441–454.
BEASLEY, Mark Swearingen; (1994), “An Empirical Analysis of the Relation
Between Corporate Governance and Management Fraud,” Doctor of
Philosophy, Michigan State University, UMI Dissertation Services.
BOZKURT, Nejat; (2000), Muhasebe Denetimi, Üçüncü Baskı, Alfa Yayınları
Nu:457, Bursa.
COSO; (1987), Report of the National Commission on Fraudulent Financial
Reporting New York, AICPA.
COSO; (1999), Fraudulent Financial Reporting: 1987-1997. An Analysis of
U.S. Public Companies, Mark S. BEASLEY; Joseph V. CARCELLO
and Dana R. HERMANSON; New York, N.Y.
DECHOW, Patricia M.; Richard G. SLOAN ve Amy P. SWEENEY; (1996),
“Causes and Consequences of Earnings Manipulation: An Analysis of
Firms Subject to Enforcement Actions by the SEC,” Contemporary
Accounting Research, 13(1), ss.1-36.
ERICKSON, Merle; Michelle HANLON ve Edward L. MAYDEW; (2006), “Is
There a Link between Executive Equity Incentives and Accounting
Fraud?,” Journal of Accounting Research, 44(1), ss.113-143.
GOLDEN, Thomas W.; Steven L. SKALAK; Mona M. CLAYTON; (2006), A
Guide To Forensic Accounting Investigation, John Wiley & Sons,
Hoboken New Jersey.
HERMALIN, Benjamin ve Michael WEISBACH; (1988), “The Determinants of
Board Composition,” The Rand Journal of Economics, 19(4), ss.589–
606.
Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Sayı: 32, Ocak-H 258 aziran 2009, ss.239-258
HOWE, Martha Ann; (1999), “Management Fraud and Earnings Management:
Fraud Versus GAAP As a Means to Increase Reported Income,”
Doctor of Philosophy, University of Connecticut, UMI Dissertation
Services.
IBRAHIM, Salma S.; (2005), “An Alternative Measure to Detect Intentional
Earnings Management Through Discretionary Accruals,” Doctor of
Philosophy, University of Maryland, UMI Dissertation Services.
LOEBBECKE, James K.; Martha M. EINING ve John J. WILLINGHAM;
(1989), “Auditors’ Experience with Material Irregularities: Frequency,
Nature, and Detectability,” Auditing: A Journal of Practice &
Theory, 9(1), ss.1-28.
NAGY, Albert Lawrence; (1999), “Financial Statement Fraud: Capital Market
Effects and Ameliorating Management Actions,” Doctor of
Philosophy, The University of Tennessee, Knoxville, UMI Dissertation
Services.
REZAEE, Zabihollah; (2002), Financial Statement Fraud – Prevention and
Detection, John Wiley & Sons, Inc. New York.
SELİMOĞLU, Seval Kardeş ve Şaban UZAY (Editörler), (2008), Muhasebe
Denetimi, Gazi Kitabevi, Ankara.
SKOUSEN, Christopher J.; (2004), “An Empirical Investigation of the
Relevance and Predictive Ability of the SAS 99 Fraud Risk Factors,”
Doctor of Philosophy, Oklahoma State University, UMI Dissertation
Services.
SPK Tebliği, Sermaye Piyasasında Bağımsız Denetim Standartları Hakkında
Tebliğ, (Seri:X, No.22), 12.06.2006 tarihli ve 26196 sayılı Resmi Gazete.
ÜSTÜNEL, Bülent; (2008), “Türkiye’de Muhasebe Standartlarının Gelişimi,”
12.Dünya Muhasebe Tarihçileri Kongresi, 20-24 Temmuz 2008, İstanbul.
VERA-MUÑOZ, Sandra C.; (2005), “Corporate Governance Reforms:
Redefined Expectations of Audit Committee Responsibilities and
Effectiveness,” Journal of Business Ethics, 62(1), ss.115–127.

Thank you for copying data from http://www.arastirmax.com