| Yazarlar (1) |
Prof. Dr. Mehmet Emin KARABAYIR
Kafkas Üniversitesi, Türkiye |
| Özet |
| With the developments in economy and technology, businesses have begun to be more active in the international markets. Developing, changing and constantly extending sectors have caused uncontrollable fields to originate and the competition factor to arise with them. This situation triggered the formation of ambitions among individuals for various purposes. The people have made frauds and corruption by ignoring the society‟ s interests to realize their personal greed. Especially corruption via fraud and increasing company scandals in the last few years have put forward that audit is not enough alone, present practices are insufficient and therefore extra occupations are needed. Forensic accounting is the first and foremost of the needed professions.The profession of forensic accounting has begun to develop in the beginning of 1980s and was adopted in the USA and the western countries first. The concept of forensic accounting, however, existed before 1980s, was also experienced in BC 3000s and was named only after 1980s as forensic accounting. The profession of forensic accounting developing in Turkey after 2000s was noticed and gained importance in Turkey with the publication of Nejat Bozkurt‟ s article called “A New Field in The Accounting and Audit Profession: Forensic Accounting”. Today, reasons such as information pollution in businesses, companies‟ complex structures, increase in the number of personnel, decrease in the quality and efficiency of audit, advanced technological developments and sharing company information with too many people have caused an increase in the crimes about fraudulent actions and … |
| Anahtar Kelimeler |
| Kitap Adı | New Trends in Social Sciences |
| Bölüm(ler) | Forensic Accounting: Development and Practices Around the World |
| Kitap Türü | Kitap Bölümü |
| Kitap Alt Türü | Alanında uluslararası yayınlanan kitap bölümü |
| Kitap Niteliği | Diğer uluslararası bilimsel kitap |
| Kitap Dili | İngilizce |
| Basım Tarihi | 01-2019 |
| ISBN | 978-605-69047-8-3 |
| Basıldığı Ülke | Litvanya |
| Basıldığı Şehir |
