Accounting frauds can be practiced for a variety of purposes such as reporting the business profitability higher or lower, providing higher credit or paying lower taxes. No matter what the incentives are, factors that lead individuals to resort to fraud are known as the “fraud triangle” which is made up of these components: pressure, opportunity and rationalization. This study aims to examine accounting frauds in the scope of the fraud triangle theory and to discover the relations between the perceptions of accounting professionals and the dimensions of the fraud triangle. The questionnaires prepared for this purpose were completed by public accountants of İstanbul Chamber of Certified Public Accountants. As a result of the correlation analysis, a linear relation at a significance level of 0,01 was observed among three dimensions of the fraud triangle.