An analysis of accounting professionals' perceptions and approaches towards forensic accounting: The Case of Tokat province

This study aims to analyze the knowledge levels and approaches of accounting professionals in the province of Tokat regarding forensic accounting. The increasing prevalence of financial fraud and accounting irregularities has revealed the inadequacy of traditional auditing methods and highlighted the growing importance of forensic accounting. In this context, forensic accounting emerges as an interdisciplinary field combining accounting, law, and auditing, particularly specializing in the detection of financial misconduct. Within the scope of the research, a questionnaire was administered to accounting professionals in Tokat, and the collected data were analyzed using statistical methods. The study examined participants' demographic characteristics, perceptions of forensic accounting, opinions on fraud and corruption, and their level of training and professional development in this field. The findings indicate a need to enhance awareness of forensic accounting practices in Turkey and to promote the institutionalization of this field. Accordingly, the study recommends the expansion of forensic accounting education and the strengthening of related legal frameworks.