Determination of perception and attitudes of accounting professionals on accounting error and frauds: An application in Osmaniye

In the developing and growing information society, the need to obtain accurate and reliable information is increasing day by day. In our country, where laws and sanctions are changing rapidly, managers and employees are struggling against this situation. In enterprises that try to survive under increasing competition, error and fraud in accounting has become inevitable. The aim of this study; to examine the perceptions and attitudes of professional accountants against errors and frauds in accounting transactions and events. For this purpose, a questionnaire was applied to Independent Accountant (SM), Independent Accountant and Financial Advisor (SMMM) and Trainee Accountants operating in Osmaniye. Survey data were analyzed with SPSS statistical program. According to the findings obtained as a result of the analyzes, members of professions who face almost the same problems generally gave close answers to the statements. Therefore, it has been observed that the demographic characteristics, professional status and experience of professional accountants do not have much effect on error and fraud.