A research on the fraud perception of candidates accounting profession: The case of Recep Tayyip Erdoğan University

The aim of this research is to determine the perceptions of fraud and the level of reporting fraudulent behaviors of students who are candidates for accounting professionals. For these purposes, a questionnaire study was conducted with 509 students studying at Recep Tayyip Erdogan University.The data were collected using the scale used in the studies conducted by Baird and Zelin (2008), Dönmez and Karausta (2011), Hacıhasanoğlu and Karaca (2015) and Yaman (2019). The data obtained were tested using correlation, t test and one-way analysis of variance. According to the analysis results, a positive relationship was found between perceptions of fraud and reporting levels. Generally, students who are candidates for accounting profession it has been observed that have a high perception of fraud and level of reporting fraudulent behaviors.