Perception differences for accounting frauds

The aim of this study is to investigate whether the perceptions of accounting frauds in business life change considering the type, aim, period and magnitude of accounting frauds among dependent accountants who have several organisational roles, independent accountants and college students who have accounting education. Furthermore, the relationship among subject groups based on different title and educational background regarding to the perception judgments of accounting frauds was also investigated in the scope of this research. To that end, a survey is conducted on a total of 651 participants with 245 dependent accountants, 220 independent accountants, 186 students. Findings show that dependent accountants, independent accountants and students vary according to the type, magnitude, period and aim of accounting fraud. Moreover, it has been concluded that perception judgments for the financial statement frauds dont differ statistically significantly among subject groups who have different educational background.