Professional accountants' perception of errors and frauds in accounting: The case of Ağrı

All parts of society can be affected by errors and frauds made in the accounting field. Errors and frauds in accounting also affect taxes, which are the most important source of income for a state. Today, accounting professionals are the people who best observe the purpose and methods of accounting errors and frauds. In this study, it is aimed to determine and evaluate the perceptions of error and fraud in accounting field by professional accountants. For this purpose, a questionnaire was applied to accounting professionals working in Ağrı province. The data obtained in the research were tested with frequency analysis, reliability analysis, t-test and one-way analysis of variance (anova test). As a result of the study; it has been determined that the error and fraud perceptions of the accounting professionals are at a moderate level. In addition, it has been found that there is a significant difference between the perception of fraud in accounting and their gender, and also between the perceptions of fraud in accounting and their marital status.