Evaluation of accounting errors and frauds in professional ethics framework: A research on accounting professionals in Adana

Professional accountants are obliged to act in the interests of the society while providing financial information to decision makers. In addition, professional accountants are expected to behave ethically as well as the knowledge and experience required in the conduct of the profession. In order to prevent possible negativities caused by misleading financial reporting and thus to protect the effective functioning of capital markets, the attitudes and behaviors of professional accountants about errors and frauds that lead to inaccuracies in financial reporting should be determined and evaluated within the framework of professional ethics. In this context, the purpose of the study is to evaluate the attitudes and behaviors of professional accountants, which lead to inaccuracies in financial reporting, within the framework of professional ethics and to determine whether the professional perceptions shown on the subject differ according to the demographic characteristics of professional accountants. The research data were collected through a survey method from 331 professional accountants operating in Adana. The findings of the research indicate that the level of participation of professional accountants in judgments related to error-fraud and professional ethics in accounting is affected by demographic characteristics.