A research on the examination of frauds within the scope of forensic accounting

With the increase in economic crimes committed with new methods and the resulting conflicts, the need for forensic accounting, which has an important role especially in the prevention of fraud and corruption, is increasing. Forensic accounting, acting as a bridge between law and accounting sciences, plays an active role in the judicial process initiated to identify and prevent fraud and corruption mostly in financial transactions. Unlike traditional accounting, the profession of forensic accounting, which is based on predicting accounting fraud by examining not only numbers but also beyond numbers, is a comprehensive field of expertise that includes many disciplines such as auditing, law, statistics, criminology, psychology, as well as accounting theory and practices. In this study, it is focused on the examination of frauds within the scope of forensic accounting. In this direction, a survey was conducted for judges and lawyers, independent accountant and financial advisor, certified public accountants and academicians. SPSS 24 package program was used in the analysis of the survey data, frequenc, t test, anova and correlation analyzes were applied. According to the results of the research, there is a significant need for forensic accounting profession in Turkey to prevent accounting fraud. In addition, it has been concluded that the necessary infrastructure and training opportunities for forensic accounting are not at the desired level and that legal regulations should be made for the development of the profession.