Record Details

Relationship Between Fraud Auditing and Forensic Accounting

International Journal of Contemporary Economics and Administrative Sciences

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Field Value
 
Title Relationship Between Fraud Auditing and Forensic Accounting
 
Creator Atağan, Gülşah
Kavak, Aylin
 
Subject Fraud, Fraud Auditing, Forensic Accounting
M41, M42, M21
 
Description In the study, the survey were applied to the work groups registered to the members of Chamber of Certified Public Accountants in Aydın. 193 members of the profession were reached. Their ideas were consulted about fraud auditing and forensic accounting. It was tried to fraud the reasons for fraud of the individuals and the companies, the people who fraud more and the behavioral charasteristics of the fraudsters. It was also mentioned about the regulations in our counrty and in the World about fraud and the issue, how effective these regulations, were studied were. The precautions and tools to find out the fraud and to prevent them were evaluated. Besides, the knowledge of the members of the profession were consulted about in which fields forensic accounting serve, the contributions to the avaiable profession, the participation into the inspectorial process and its effects. The gathered information as a result of the survey  were analysisedwith the program SPSS for Windows 22.0. The test Man-Whitney-U was used for the analysis of the information between two indepent groups, the test Kruskall Whallis was used for comperation of the information among more than two indepent groups. The test Man-Whitney-U was used for the analysis of the differences as a follow-up of the test Kruskall Whallis.
 
Publisher IJCEAS
 
Contributor —
 
Date 2018-01-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://www.ijceas.com/index.php/ijceas/article/view/195
 
Source International Journal of Contemporary Economics and Administrative Sciences; Vol 7, No 3-4 (2017); 194-223
1925-4423
 
Language eng
 
Relation http://www.ijceas.com/index.php/ijceas/article/view/195/pdf
 
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