摘要：Bu .al..man.n hedefi, muhasebe finansman ..retim eleman., ba..ml. ve ba..ms.z muhasebeci ile denet.ilerin kar y.netimi uygulamalar.na y.nelik etik yarg.lar.n.n .nemli oranda farkl.la..p farkl.la.mad...n. ara.t.rmakt.r. Bu ara.t.rmay. ger.ekle.tirmek i.in 111 muhasebe finansman ..retim eleman., 210 ba..ml. muhasebeci, T¨¹RMOB'a kay.tl. 247 ba..ms.z muhasebeci ve 47 denet.i unvan.na sahip toplam 615 ki.ilik bir denek grubuna kar y.netimi senaryolar.n. i.eren bir anket uygulanm..t.r. Elde edilen veri kullan.larak yap.lan fakt.r analizi sonucunda; literat¨¹rdeki kar manip¨¹lasyon t¨¹rlerine g¨¹venirlilik ve ge.erlilikleri y¨¹ksek iki yeni kar manip¨¹lasyonu t¨¹r¨¹ eklenerek, yeni bir manip¨¹lasyon s.n.fland.rmas. geli.tirilmi.tir. Tek y.nl¨¹ varyans (Anova) analizi, duncan ve Scheffe testi ile tan.mlay.c. istatistikler gibi analizlerinden elde edilen bulgular; ..retim elemanlar., ba..ml. muhasebeciler, ba..ms.z muhasebeciler ve denet.ilerin etik yarg.lar.n.n gruplar aras.nda farkl.la.t...n. ortaya koymaktad.r
其他摘要：The objective of this study is to investigate whether ethical judgments towards earnings management practices differ significantly among accounting and finance academic staff, dependent and independent accountants and auditors. In order to accomplish this objective, questionnaires that include earning management scenarios are applied to 615 participants consist of 111 accounting academic staff, 210 dependent accountants, and 247 independent accountants registered in TURMOB and 47 auditors. As a result of factor analysis, two new types of earnings manipulations with high reliability and validity are added to earnings manipulation literature, and in this way, new classification of earnings management is developed. The results of one-way analysis of variance (ANOVA), Duncan and Scheffe Test and descriptive statistics reveal that ethical judgments of academic staff, dependent and independent accountants and auditors differ among groups
