The awareness of forensic accounting concept: A research on accounting professions in Turkey

Forensic accountancy profession comprises of services like litigation support consulting, expert witness and fraud auditing. The people who are going to pursue the profession are called forensic accountants. Forensic accountants are a support counsellor to the attorney by providing accounting support before and during the proceedings, also they are witness expert when attorney and cases encountered by courts and need expert support, , they are also fraud auditor in cases such as the prevention and revealing of errors and frauds. In this study, accounting errors and frauds, forensic accounting and forensic accounting profession have been discussed and it is aimed to measure the awareness of forensic accounting concept of accounting professions in Turkey. The data of the survey which was obtained from accounting professions were analyzed with SPSS 16 and some suggestions were made to ensure the development of forensic accounting profession in Turkey. The profession of forensic accounting professionals in Turkey is not ready for the implementation of the infrastructure and expressed that by giving training and seminars to related institutions and organizations the awaraness would be arisen. Some suggestions have been made to ensure the development of forensic accountancy profession. Key Words: Forensic Accounting, Expert Witness, Fraud Auditing, Litigation Support Consulting, Forensic Accountancy Profession