THE NECESSITY OF EDUCATION OF FORENSIC ACCOUNTING IN TURKEY: A RESEARCH ON THE AWARENESS OF THE STUDENTS OF THE DEPARTMENT OF ACCOUNTING IN THE SCHOOL OF APPLIED SCIENCE AT THE DUMLUPINAR UNIVERSITY
TÜRKİYE’DE ADLİ MUHASEBE EĞİTİMİNİN GEREKLİLİĞİ:DUMLUPINAR ÜNİVERSİTESİ UYGULAMALI BİLİMLER YÜKSE-KOKULU MUHASEBE BÖLÜMÜ ÖĞRENCİLERİNİN FARKINDALIKLARI ÜZERİNE BİR ARAŞTIRMA

Author : Tansel ÇETİNOĞLU -- Özer BAKAR
Number of pages : 333-349

Abstract

Along with globalization in our world, emerging technologies, the increase of the competition of companies and the inadequacy of existing accounting and control systems in the process of misuse of information and technology have created the notion of forensic accounting. Detection and prevention of fraudulent transactions and financial scandals in many countries led byt United States of America showed that traditional accounting methods are inadequate, so forensic accounting as a branch of the accounting profession which is now at an important point with the method, technique and application areas. Forensic accounting has been applied for many years in the developed countries of America and Europe, although it is a new subject in our country. In accounting training courses of universities in our country, courses related to forensic accounting have started to be given both at the undergraduate level and at the graduate level. The aim of the study is to examine the awareness of the students on the concept of forensic accounting of the Department of Accounting in the School of Applied Science at the Dumlupınar University by showing the necessity in the education system.

Keywords

Forensic Accounting, Forensic Accounting Education, Fraud, Fraud Auditing

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