Analysis of accounting errors and fraud within the scope of forensic accounting: Supreme court decisions (2010-2024)

This study aims to systematically analyze accounting errors and fraud through court decisions in Turkey. As part of the literature review, master's and doctoral theses on forensic accounting and fraud were examined; the methods, sample types, and data collection techniques used in these theses were analyzed to identify current trends in the field. In this thesis, 870 court decisions collected from different types of courts across Turkey were examined using content analysis methods; the data were categorized into thematic codes using the MAXQDA program. As a result of the analysis, it was determined that approximately 80% of accounting-related disputes were accounting fraud, while only 20% were accounting errors. Among the types of fraud, embezzlement (19.07%), aggravated fraud (18.99%), and document forgery (over 25% in total) stand out. This situation demonstrates that accounting systems are not only responsible for information production but also constitute an area vulnerable to misuse. The findings of the review reveal that accounting fraud is directly related to both technical and ethical violations, and therefore, individual responsibility as well as organizational responsibility and internal control weaknesses must be taken into account. In this context, it is recommended that judicial bodies be supported by technical expertise, specialization in forensic accounting be ensured, and ethical compliance systems and transparency principles be strengthened within institutions.