A research on the ethical and cosmetic accounting detectability of independent auditors

Accounting and auditing scandals in recent years have drawn attention to the issue of ethics in auditing and have led to an increased interest in the concept of professional ethics. The concept of cosmetic accounting is also an ethical issue that should be carefully considered. Cosmetic accounting practices, which are known to cause the financial statements not to be prepared transparently and in some cases provide misleading information about the financial status of companies, are closely related to the concept of ethics. The aim of this study; The aim of this study is to investigate the effect of demographic characteristics on the ethical and cosmetic accounting discernibility of independent auditors. Data were collected by applying a questionnaire to 30 independent auditors. In the study, validity and reliability analysis of the variables were performed. Descriptive statistics of the variables are presented. In order to test the hypotheses, Independent-Samples t Test (Independent-Samples t-Test) and One-Way ANOVA analyzes were applied from parametric statistical techniques.