Expert professional in forensic accounting and determination of perception level of professional members according to demographic characteristics

Existing control methods have been insufficient to prevent economic crimes that occur in companies in various countries of the world. In addition, with the development of technology, economic crimes committed by individuals have become more complex. The efforts of criminal scientists and members of the judiciary are not sufficient to prevent or detect such crimes. In this context, a new method, "forensic accounting", has emerged in the field of auditing. In forensic accounting; services such as fraud auditing, litigation support and expert testimony are provided. In our study, the expert witness service provided by forensic accountants has been evaluated in the context of the profession of expertise. In Turkish Judicial Law; In cases that require special and technical knowledge, the right to apply to an expert is given in order to speed up the process and make a fair decision. However, there may be some problems in the fulfillment and understanding of the profession of expert witness. In this study; tried to understand how the profession of expert witness is perceived and fulfilled. When this aim was confirmed, a questionnaire was applied to 117 independent accountants and financial advisors operating in the city of Batman. The obtained data were analyzed by the SPSS 26. Program. The results of the analyzes are given in detail in the relevant sections of the study.