The critical analysis of the structure of forensic accounting in Turkey

After the millennium, as a result of international bankruptcies based in the USA, forensic accounting, in English, has been decisive in revealing the corruption of accounting and auditing. The absence of a Turkish semantic concept corresponding to forensic accounting has a negative impact on the intelligibility and scientific comparability of forensic accounting in Turkey. There are many studies in Turkey that try to match forensic accounting and adli accounting. However, forensic accounting is more comprehensive and scientific than adli accounting. In this respect, there are semantic and functional gaps between forensic accounting and adli accounting. This is because adli accounting consists of a very small part of forensic accounting science. However, forensic accounting consists of the determination of inaccuracy, accuracy and precision in interpersonal disputes and/or detection of untruths, whether or not they have been submitted to the courthouse. In this thesis, content analysis method was used to reveal the adli accounting structure used by some authors in Turkey instead of the international forensic accounting structure. For this purpose, 72 online theses on "adli accounting" in Turkey between 2004-2022, obtained from YÖKTEZ, were used. Adli accounting is used in the sense of "pertaining to the court" in all theses made in Turkey. However, "forensic accounting is the solution of objects belonging to a financial crime that needs to be revealed by using scientific method" and it is a branch of science. In addition, there is no adli accounting theoretical background, professional principles and professional chamber in the adli accounting structure in Turkey, as well as legal regulations on the subject. While the main subject of adli accounting is adli accounting education, methods and auditing in the detection of falsehoods, there are hardly any thesis studies on this subject in Turkey. The majority of theses are composed of adli events, adli accounting awareness and classical accounting. The main reason for this is that, contrary to what the adli accounting structure claims, it restricts the foransic accounting structure.