Occupational fraud, fraudulent profile and responsibilities of businesses regarding fraud: An application on five star accommodation businesses

Today, occupational fraud in businesses cause businesses to lose quite high amounts and even go bankrupt. The scandals that occur as a result of these tricks damage the trust of the investors. The aim of this study is to determine employee frauds in five-star accommodation businesses in Antalya, the way these frauds occur, the profile and behavioral characteristics of perpetrators, general characteristics of the businesses where fraud occurs and their responsibilities in being exposed to fraud and to offer solutions to businesses for the detection and prevention of these frauds. In order to achieve this goal, a survey has been conducted with five-star accommodation businesses managers in Antalya, registered to the Ministry of Culture and Tourism. The study sought answers to the questions of whether there is a significant difference between financial statement fraud and misuse of assets and demographic factor groups, and whether the liabilities of the enterprise against fraud significantly affect financial statement fraud and misuse of assets. Within the scope of these questions, t test, one-way analysis of variance, correlation and simple linear regression analysis were applied to the data obtained in the questionnaire. While evaluating the results of the survey it was stated whether fraud occurred in five-star accommodation businesses, the demographic and behavioral characteristics of the perpetrators, the situations they were in during the fraud process, the types of occupational fraud that occurred, and it was stated the results obtained about the responsibilities of the businesses regarding these frauds. Key Words: Fraud, Error, Accounting Fraud, Accounting Manipulation, Types of Frauds