The usage of body language to fight against accounting frauds

"Does controlling the usage of body language can contribute to the researchers in revealing lie?" This question is the fundamental question of this study. Beginning with this question sub-questions were derived such as "Are accountancy frauds a kind of lie?", "In order to reveal accountancy frauds, do auditors' control over the usage of body language increase the effectiveness?", "How do auditors' control over body language can be improved?" Throughout the history of mankind, "what lie is" preserves its place on the agenda as a matter of morality, as well as being well known, it is difficult to make a statement about where and when the lie began. On the other hand, fraud which also includes the lie, is defined as an act of cheating on the basis of providing personal gain or harming another person. Within the scope of this study, an application was conducted that would serve to the basic research question. Within the scope of this application firstly, training materials were prepared by the video records with the participation of Akdeniz university students who continue their education, under the supervision of psychologists. Then, by applying pre-post test experimental design, a body language training was given to accounting professions who are operating in Antalya and included in the study, by a specialist and a clinical psychologist. As a result of the application with the participation of accounting professions- in this application who are called observers-, there was an increase on detecting the accounting frauds which are indirectly a type of lie and body language.