Forensic accounting and perception levels of interested parties

As a result of the globalization of world trade, it seems that the country's economy has become complicated. These complexities have led to many abuses and corruption. This has led to the criticism of the existing audit system and traditional accountancy and pioneered the emergence of a new science branch, the forensic accounting. Forensic accounting is a scientific discipline that tries to solve financial problems by combining accounting and legal principles and rules. The person who carries out the forensic accounting profession is called forensic accountant. Forensic accountant fulfills the duty of litigation support, expert testimony and fraud auditor. Forensic accounting has emerged as a consequence of the insufficiency of audit activities and today it is a profession with legal grounds in many countries, especially in the USA. In this study, it was aimed to determine the current state of the forensic accounting, which is increasingly prevalent in the world, feasibility and the features that should be found in forensic accountants, both in the eyes of lawyers and accountants. Survey method was used in the study and survey was applied through face to face to 88 accounts and 66 lawyers in Van province. The survey data is was analyzed by SPSS 20 software packages, as a result of the analysis, it was observed that the perception level of the participants on the subject of forensic accounting was low. Also, participants tend to refer to expressions in a negative direction for the implementation of forensic accounting in Turkey. It was also found that the answers to some questions differed according to the demographic characteristics of the participants.