Responsibility of accounting professionals on the detection and prevention of accounting errors and fraud and a research

Accounting, which is as old as history of humanity, has gained an undeniable importance and place in the information world together with the particularly current technological developments. It is crucial for the accounting professionals, who act as a bridge to transfer the data accountancy information system provided to public instutions and relavant people, to act with a consciousness of objectivity, reliability and independency. This study has focused on the responsibility of accounting professionals on the determination and prevention of accounting errors and fraud. Within this scope, types of errors in accountancy and concept of fraud in the first two parts are described, and then ethical rules that form the moral aspect of the profession and professional responsibility topics are described as well as giving general information about historical development of accountancy and accounting professionals. The aim of this study is to investigate the factors that motivate accounting professionals to errors and fraud as well as their attributes to unethical behaviours. To reach this study goal, a survey-base study has been conducted on profession members working in Mardin and Şırnak provinces. Data obtained from the results of the survey has been tested with various statistical methods and the results of the survey have been shared. Key Words: Accounting, Error, Fraud, Responsibility