Mistake, fraud, professional ethics and digital applications in accounting: A research on accounting professionals operating in the TRA1 region

In this study, it is aimed to reveal the opinions of professional accountants about the mistake, fraud, and professional ethics in accounting and to determine the factors that lead professionals to make mistakes and frauds. In addition, another aim of the study is to determine whether the digital applications used by professional accountants have any effect on the mistake, fraud, and professional ethics in accounting. In this context, a questionnaire was applied to professional accountants working actively in the TRA1 region. The data obtained from the questionnaires were analyzed with the SPSS 23.00 program and descriptive statistics such as frequency, percentage, mean, and Kruskal-Wallis Test and Mann-Whitney U Test. As a result of the research, it was seen that professional accountants stated the work intensity as the reason for making the most mistakes. In addition, it was stated that current tax practices are sufficient to reveal mistakes and frauds, but the audits and penalties for unethical behaviors are insufficient and a central ethics committee should be established. Finally, between the mistakes and frauds they encountered and their age, education level, title, and experience; A significant difference was found between the digital applications used by professional accountants to prevent mistake, fraud, and professional ethics, their experiences, and the number of personnel they employ.