Fraud research within the scope of Forensic Accounting-ForensicConsultancy, analysis with regression model and reporting

The rapid integration of every nation in the world as a result of globalization, and the technological innovations that continue to develop rapidly by accelerating this integration, expose companies to a strong competition in order to exist in the market. Depending on the pressure caused by this competition, companies can use various tricks to reach their goals. The competitive pressure caused by technological developments also offers different opportunities for companies in terms of cheating methods that can be implemented in terms of getting rid of this pressure. In this context, it is inevitable for different occupational groups to emerge in the detection and prevention of qualified frauds, whose content changes day by day and becomes increasingly difficult to detect. With the qualification, the fact that cheats are done in a much more professional way today, has also become much more difficult to detect and has prepared a strong basis for the search for different methods in detecting the cheat. The most important concrete development experienced in connection with all these processes has been the emergence of a mixed discipline such as forensic accounting. The financial frauds experienced after the large-scale corporate scandals in the early 21st century and causing great welfare losses to the stakeholder parties have caused the audit activities to be seriously questioned and accelerated the emergence of forensic accounting. As the name suggests, forensic accounting creates a link between accounting and legal disciplines. In addition to these two disciplines, forensic accounting, which interacts with many disciplines such as psychology, numerical sciences, criminology, auditing, finance, graphology and management science; It plays an active role in the detection and prevention of fraud, as well as in the transfer of financial crimes to judicial authorities. In this study, based on the explanations above, first of all, the necessary general information about forensic accounting, the concepts of fraud and error, and financial statement fraud were examined theoretically. Afterwards, in line with the fraud investigation function, which is one of the fields of activity of forensic accounting, our country is the most reliable one among the various regression analyzes made with the help of SPSS 24 package program on the financial statements of 95 companies operating in the manufacturing industry and traded in the stock exchange and subject to independent audit. In terms of conditions, a mathematical pre-control mechanism has been tried to be established for the detection of financial statement frauds in practice. Finally, the findings determined by various ratio analyzes (with the help of ratios in the established mathematical model and other complementary ratios) were tried to be reported in a forensic style over a sample company.