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Journals / Tarsus Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2026 / Cilt: 6 Sayı: 1

FACTORS AFFECTING FINANCIAL STATEMENT FRAUD IN TURKIYE

Türkiye'de Finansal Tablo Dolandırıcılığını Etkileyen Faktörler

Serpil Tomak(MERSIN UNIVERSITY, SOCIAL SCIENCES VOCATIONAL SCHOOL)0000-0002-2092-1582
Kadir Yılmaz(İstanbul Ticaret Üniversitesi)0000-0003-2568-3015
Pages
28–50
Publication Date
2025-06-02
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Specifically, an increase in national income (GDP) is found to reduce the occurrence of fraud, while exchange rate fluctuations (EXR), income inequality (GINI), and the perception of corruption (CPI) are found to be positively associated with increased fraud cases and penalties.

📌 3 Key Takeaways

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Objective & Hypothesis:The aim of this study is to examine the economic and non-economic factors affecting financial statement fraud by using annual data in the period from 2011 to 2023, concerning individuals and legal entities registered with the Capital Markets Board of Türkiye (SPK).
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Key Findings & Data:The results of the Generalized Linear Model (GLM) indicate that economic factors such as GDP, inflation (INF), government spending (GOV), and income inequality (GINI) all play significant roles in influencing financial statement fraud and the penalties associated with it.
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Conclusion & Impact:Specifically, an increase in national income (GDP) is found to reduce the occurrence of fraud, while exchange rate fluctuations (EXR), income inequality (GINI), and the perception of corruption (CPI) are found to be positively associated with increased fraud cases and penalties.
🔬Design:Modeling & Simulation
📍Scope:2011 Verileri
⚙️Variables:Dolandırıcılık · Finansal Raporlama · Suistimal

Abstract

The aim of this study is to examine the economic and non-economic factors affecting financial statement fraud by using annual data in the period from 2011 to 2023, concerning individuals and legal entities registered with the Capital Markets Board of Türkiye (SPK). The results of the Generalized Linear Model (GLM) indicate that economic factors such as GDP, inflation (INF), government spending (GOV), and income inequality (GINI) all play significant roles in influencing financial statement fraud and the penalties associated with it. Political stability and perception of corruption also have an important impact. These results support several hypotheses related to the effects of economic and social factors on financial statement fraud. Specifically, an increase in national income (GDP) is found to reduce the occurrence of fraud, while exchange rate fluctuations (EXR), income inequality (GINI), and the perception of corruption (CPI) are found to be positively associated with increased fraud cases and penalties.

Özet

Bu çalışmanın amacı, Türkiye Sermaye Piyasası Kurulu'na (SPK) kayıtlı gerçek ve tüzel kişilere ilişkin 2011-2023 dönemi yıllık veriler kullanarak finansal tablo dolandırıcılığını etkileyen ekonomik ve ekonomik olmayan faktörler incelemektir. Genelleştirilmiş Doğrusal Model (GLM) sonuçları GSYİH, enflasyon (INF), kamu harcamaları (GOV) ve gelir eşitsizliği (GINI) gibi ekonomik faktörlerin finansal tablo dolandırıcılığını ve buna ilişkin cezaları etkilemede önemli rol oynadığını göstermektedir. Siyasi istikrar ve yolsuzluk algısı da önemli bir etkiye sahiptir. Bu sonuçlar, ekonomik ve sosyal faktörlerin finansal tablo dolandırıcılığı üzerindeki etkileriyle ilgili çeşitli hipotezleri desteklemektedir. Özellikle milli gelirdeki artışın (GSYİH) dolandırıcılığın oluşumunu azalttığı, döviz kuru dalgalanmalarının (EXR), gelir eşitsizliğinin (GINI) ve yolsuzluk algısının (CPI) ise artan dolandırıcılık vakaları ve cezalarıyla pozitif ilişki gösterdiği bulunmuştur.

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Cite This Article

Tomak, S., Yılmaz, K. (2025). FACTORS AFFECTING FINANCIAL STATEMENT FRAUD IN TURKIYE. Tarsus Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 6 Sayı: 1, 28–50. https://doi.org/10.56400/tarsusiibfdergisi.1602311

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