Adli muhasebe kapsamında muhasebe hata ve hilelerinin tespitine yönelik bir çalışma
Yükleniyor...
Dosyalar
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İnönü Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Dünya genelinde özellikle 2000'li yılların başında yaşanan önemli finansal skandalların sonucunda ekonomik kayıpların ciddi boyutlara ulaşması ve ticari ilişkilerde yaşanan anlaşmazlıklar, işlenen suçların ve hilelerin tespitinde geleneksel yöntemlerin yetersiz olduğunu göstermiştir. Küreselleşme ve teknolojik gelişmeler sayesinde bu suçların ve hilelerin tespitinde yeni yöntemler ve teknikler geliştirilmeye başlanmıştır. Bu doğrultuda başta Amerika Birleşik Devletleri olmak üzere birçok gelişmiş ülkede "Adli Muhasebe" olarak adlandırılan yeni bir bilim dalı ortaya çıkmıştır. Adli muhasebe, muhasebe hilelerinin tespit edilmesinde dava desteği, uzman tanıklık ve hile denetçiliği gibi uzmanlık gerektiren çeşitli yöntemlerin kullanıldığı; hukuk, muhasebe, denetim, kriminoloji, psikoloji, istatistik gibi birçok farklı bilim dalıyla ilişkili, disiplinler arası bir çalışma alanına sahiptir. Küresel ölçekte etkisini gösteren mali skandallar, mahkemeye intikal eden uyuşmazlıklardaki artış ve mahkemelere intikal eden olayların çözümlenmesinde birçok disipline yönelik teknik bilgi ve beceri gerektirmesi sebebiyle hukukçuların yetersiz kalması adli muhasebecilik mesleğinin doğmasına neden olmuştur. Muhasebe mesleğinin bir alt dalı olan adli muhasebecilik mesleğine duyulan ihtiyaca rağmen, ülkemizde bu konu ile ilgili olarak herhangi bir yasal altyapı veya düzenleme bulunmamaktadır. Adli muhasebeciler, muhasebe suçları ve hileleri ile ilgili olan uyuşmazlıkların çözümünde hakimlere teknik bilgi sağlamalarının yanı sıra, hile ve suçları önleyici tedbirlerin alınması ve bu amaca yönelik sistemlerin kurulmasında da faaliyet göstermektedir. Bu çalışma kapsamında muhasebe hata ve hilelerine ilişkin dava süreci tamamlanarak Bölge Adliye Mahkemesi ve Yargıtay sonucunda karara bağlanan dava dosyaları incelenmiş, ilgili mahkeme süreçlerinde adli muhasebenin kullanılmamasından kaynaklı sorunların tespit edilmesi ve değerlendirilmesi ortaya koyulmuştur. Anahtar Kelimeler: Muhasebe Hatası, Muhasebe Hilesi, Adli Muhasebe.
As a result of the important financial scandals in the world, especially in the early 2000s, the economic losses reached serious levels and the disagreements in commercial relations showed that traditional methods were insufficient in detecting crimes and frauds. Thanks to globalization and technological developments, new methods and techniques have begun to be developed in the detection of these crimes and frauds. In this direction, a new branch of science called "Forensic Accounting" has emerged in many developed countries, especially the United States of America. Various methods that require expertise such as forensic accounting, litigation support, expert testimony and fraud auditing are used in the detection of accounting fraud; It has an interdisciplinary field of study related to many different disciplines such as law, accounting, auditing, criminology, psychology, statistics. Financial scandals that have had an impact on a global scale, the increase in disputes brought to court and the inadequacy of lawyers due to the need for technical knowledge and skills in many disciplines in resolving the cases before the courts have led to the emergence of the profession of forensic accounting. Despite the need for the profession of forensic accounting, which is a sub-branch of the accounting profession, there is no legal infrastructure or regulation regarding this issue in our country. Forensic accountants not only provide technical information to judges in resolving disputes related to accounting crimes and frauds, they also operate in taking measures to prevent fraud and crimes and establishing systems for this purpose. Within the scope of this study, the litigation process regarding accounting errors and frauds was completed and the case files that were decided as a result of the Regional Court of Justice and the Supreme Court were examined, and the determination and evaluation of the problems arising from the use of forensic accounting in the relevant court processes were revealed. Keywords: Accounting Error, Accounting Fraud, Forensic Accounting
As a result of the important financial scandals in the world, especially in the early 2000s, the economic losses reached serious levels and the disagreements in commercial relations showed that traditional methods were insufficient in detecting crimes and frauds. Thanks to globalization and technological developments, new methods and techniques have begun to be developed in the detection of these crimes and frauds. In this direction, a new branch of science called "Forensic Accounting" has emerged in many developed countries, especially the United States of America. Various methods that require expertise such as forensic accounting, litigation support, expert testimony and fraud auditing are used in the detection of accounting fraud; It has an interdisciplinary field of study related to many different disciplines such as law, accounting, auditing, criminology, psychology, statistics. Financial scandals that have had an impact on a global scale, the increase in disputes brought to court and the inadequacy of lawyers due to the need for technical knowledge and skills in many disciplines in resolving the cases before the courts have led to the emergence of the profession of forensic accounting. Despite the need for the profession of forensic accounting, which is a sub-branch of the accounting profession, there is no legal infrastructure or regulation regarding this issue in our country. Forensic accountants not only provide technical information to judges in resolving disputes related to accounting crimes and frauds, they also operate in taking measures to prevent fraud and crimes and establishing systems for this purpose. Within the scope of this study, the litigation process regarding accounting errors and frauds was completed and the case files that were decided as a result of the Regional Court of Justice and the Supreme Court were examined, and the determination and evaluation of the problems arising from the use of forensic accounting in the relevant court processes were revealed. Keywords: Accounting Error, Accounting Fraud, Forensic Accounting
Açıklama
Anahtar Kelimeler
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
KATI, M.(2021). Adli muhasebe kapsamında muhasebe hata ve hilelerinin tespitine yönelik bir çalışma,İnönü Üniversitesi / Sosyal Bilimler Enstitüsü / İşletme Ana Bilim Dalı / Muhasebe Finansman Bilim Dalı.
