Yıl 2009, Cilt 8, Sayı 1, Sayfalar 215 - 230 2009-06-01

Finansal Tablo Hilelerinin Önlenmesinde Denetçi Algılamaları
Perceptions of Auditors in Prevention From Financial Statement Fraud

H. Ali ATA [1] , Mustafa UĞURLU [2] , M. Özgür ALTUN [3]

278 1034

Çalışmanın amacı, denetçiler tarafından bireysel olarak öngörülen en önemli hile göstergelerinin (kırmızı bayrakların) ne olduğunu belirlemek ve denetçilerin sosyodemografik özelliklerinin hile göstergeleri (kırmızı bayraklar) üzerinde önemli etkiye sahip olup olmadığını ortaya koymaktır. Çalışmada, denetçilerden, SAS No.82’de yer alan finansal tablo hilelerine ilişkin erken uyarı göstergelerinin göreli önemini ortaya koymaları istenmiştir. Denetçi örneklemi, Londra ve Gaziantep şehirlerinde faaliyet gösteren denetçilerden alınmıştır. Denetçilere iki kısımdan oluşan bir anket yöneltilmiştir. İlk kısım, denetçilerin sosyo-demografik özelliklerini, ikinci kısım ise SAS 82’de yer alan finansal tablo hilelerine ilişkin erken uyarı göstergelerini içermektedir
The purpose of this study, it has examined to find out the potential effect of demographic characteristics of the auditors on the fraud risk indicators and the second one is to determine the most significant fraud risk indicators for the sample groups of auditors. In this research, the auditors have been asked to list the significance of the indicators in SAS 82 depending on their perceptions. Sample of auditors have been selected from the City of London in the United Kingdom and the Gaziantep City in Turkey. A questionnaire consisting of two parts has been implemented to these auditors. The first part of the questionnaire involves the questions on the socio-demographic characteristics of the auditors and the second part lists the indicators from SAS 82
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Konular
Diğer ID JA32RA52VN
Dergi Bölümü Makale
Yazarlar

Yazar: H. Ali ATA
Kurum: ?

Yazar: Mustafa UĞURLU
Kurum: ?

Yazar: M. Özgür ALTUN
Kurum: ?

Bibtex @ { jss257091, journal = {Gaziantep University Journal of Social Sciences}, issn = {1303-0094}, eissn = {2149-5459}, address = {Gaziantep Üniversitesi}, year = {2009}, volume = {8}, pages = {215 - 230}, doi = {}, title = {Perceptions of Auditors in Prevention From Financial Statement Fraud}, key = {cite}, author = {UĞURLU, Mustafa and ALTUN, M. Özgür and ATA, H. Ali} }
APA ATA, H , UĞURLU, M , ALTUN, M . (2009). Perceptions of Auditors in Prevention From Financial Statement Fraud. Gaziantep University Journal of Social Sciences, 8 (1), 215-230. Retrieved from http://dergipark.gov.tr/jss/issue/24247/257091
MLA ATA, H , UĞURLU, M , ALTUN, M . "Perceptions of Auditors in Prevention From Financial Statement Fraud". Gaziantep University Journal of Social Sciences 8 (2009): 215-230 <http://dergipark.gov.tr/jss/issue/24247/257091>
Chicago ATA, H , UĞURLU, M , ALTUN, M . "Perceptions of Auditors in Prevention From Financial Statement Fraud". Gaziantep University Journal of Social Sciences 8 (2009): 215-230
RIS TY - JOUR T1 - Perceptions of Auditors in Prevention From Financial Statement Fraud AU - H. Ali ATA , Mustafa UĞURLU , M. Özgür ALTUN Y1 - 2009 PY - 2009 N1 - DO - T2 - Gaziantep University Journal of Social Sciences JF - Journal JO - JOR SP - 215 EP - 230 VL - 8 IS - 1 SN - 1303-0094-2149-5459 M3 - UR - Y2 - 2019 ER -
EndNote %0 Gaziantep University Journal of Social Sciences Perceptions of Auditors in Prevention From Financial Statement Fraud %A H. Ali ATA , Mustafa UĞURLU , M. Özgür ALTUN %T Perceptions of Auditors in Prevention From Financial Statement Fraud %D 2009 %J Gaziantep University Journal of Social Sciences %P 1303-0094-2149-5459 %V 8 %N 1 %R %U
ISNAD ATA, H. Ali , UĞURLU, Mustafa , ALTUN, M. Özgür . "Finansal Tablo Hilelerinin Önlenmesinde Denetçi Algılamaları". Gaziantep University Journal of Social Sciences 8 / 1 (Haziran 2009): 215-230.