期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2018
卷号：11
期号：4
DOI：10.25287/ohuiibf.460675
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：While international capital flows gain momentum every day,competition power becomes difficult within free market conditions. The formation of strong capital and unfair competition also changes the current balances in the market. While maintaining market conditions and commercial viability,failure to keep up with these conditions is causing commercial difficulties day by day. Sometimes illegal ways to tackle with these commercial difficulties are also preferred. One of these paths that are consciously selected and referenced is fraud. Fraud is to cheat all parties involved in the business. Businesses tend not only to increase competitive power,but also to illegitimate ways to cheat for different reasons. Unrealistic commercial profits or losses are to be declared,cash outflows to the outside of the enterprise,illegal ways to provide cash inflows into the enterprise may be examples of fraud. The main objective of this study is to determine the level of propensity for fraud by professional accountants. In order to achieve this objective,a questionnaire-based survey is conducted for professional accountants. The obtained data are analyzed by t-test (Independent-Samples T Test) and one-way ANOVA test methods. The evaluation of the analysis results also attempt to determine the level of the tendency of fraudulent professionals to cheat.
其他摘要：Uluslararası sermaye dolaşımı her gün hız kazanırken,serbest piyasa koşulları içerisinde rekabet gücüde zorlaşmaktadır. Güçlü sermayenin ve haksız rekabetin oluşması piyasadaki mevcut dengeleri de değiştirmektedir. Piyasa koşullarının sağlanması ticari de
关键词：Professional Accountants; Fraud in Accounting; Tendency Toward Fraud
其他关键词：Muhasebe Meslek Mensupları; Muhasebede Hile; Hile Yapmaya Eğilim
