Accounting manipulation and investigation of the accounting manipulation tendency level of professional accountants: Practice of Bursa province

The accounting profession is one of the most important parts of economic life. It is a branch of science that allows all activities performed in a business to be recorded, classified and interpreted by analyzing the available data, determining the economic status of the enterprises in the market and fulfilling a great social responsibility. Certified Public Accountants who perform such an important profession may resort to actions such as cheating or manipulation during the execution of the profession. In this study our main aim is to determine whether the Certified Public Accountants are prone to accounting manipulation. In the first part of the study, accounting profession and accounting profession Ethics, in the second part, error, cheating and accounting manipulation concepts were discussed in detail and a survey was conducted for Certified Public Accountants living in Bursa who are the executors of the accounting profession in accordance with the purpose of the study. The answers of the respondents were analyzed through the SPSS 17 package program. In the study, factors and hypotheses such as the fact that the Certified Public Accountants are bound to their taxpayers and take decisions in the interests of their taxpayers with their dominance in accounting practices; that they like to take risks and give importance to material; that they act in the interests and exhibit negative behavior; that they have a personality structure that is not satisfied with.