期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2015
卷号：8
期号：1
DOI：10.25287/ohuiibf.211517
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：In this study,we aim to determine professional fraud perception of students who are potential accounting professionals,and their tendency to report fraudulent behaviours. Moreover,determination of whether there are differences between students’ professional fraud perceptions and reporting tendencies in terms of their faculty/ VHS (Vocational High School),department,class,gender and family,income level,forms the subobjectives of the study. In this regard,we applied a questionnaire consisting of six scenarios to Bozok University FEAS (Faculty of Economics and Administrative Sciences)-Departments of Economy and Business- and VHS-Department of Accounting- students. Analysis of the data revealed that FEAS as well as VHS students are more susceptible to corruption rather than they are to financial statement fraud and abuse of assets. We found a positive -in some fraud types,strong- relationship between fraud perceptions and reporting tendencies. We determined that significant differences exist between perception levels and reporting tendencies of students,in terms of gender and family income level. Results also showed that female students are more susceptible to fraudulent acts and their reporting tendencies are higher than male students. Finally we found evidence that FEAS students’ and VHS students’ views of fraud and reporting tendencies differ in certain scenarios.
其他摘要：Bu çalışmada,geleceğin meslek mensupları olan öğrencilerin mesleki hile ile ilgili algılarının ve hileli davranışları rapor etme eğilimlerinin belirlenmesi amaçlanmıştır. Ayrıca cinsiyet,öğrencilerin öğrenim gördükleri fakülte/myo,bölüm,sınıf ve aile geli
