SavedAdd your journal

Journals / Mali Çözüm / 2009 / Sayı: 91

Is creative accounting fraudulent financial reporting?

Yaratıcı muhasebe hileli finansal raporlama mıdır?

NERMİN ÇITAK
Pages
81–109
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

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

In this paper the subject of whether creative accounting practices is fraudulent financial reporting has been discussed and what the creative accounting practice techniques are, for which purposes they are used and what are their results are has been sought to be explained.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The big company scandals experienced after the 1980's have caused the trust in financial information to decrease, existing adjustments to be reviewed and for these adjustments to be amended.
📊
Key Findings & Data:All these developments have caused the importance of the role the accountants and auditors play on the declaration of the financial positions of corporations to be made more clear.
💡
Conclusion & Impact:In this paper the subject of whether creative accounting practices is fraudulent financial reporting has been discussed and what the creative accounting practice techniques are, for which purposes they are used and what are their results are has been sought to be explained.
🔬Design:Review & Systematic Survey
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The big company scandals experienced after the 1980's have caused the trust in financial information to decrease, existing adjustments to be reviewed and for these adjustments to be amended. All these developments have caused the importance of the role the accountants and auditors play on the declaration of the financial positions of corporations to be made more clear. The starting point of the company scandals faced in the world is seen to be especially as creative accounting practices. Creative accounting practices hinder the information on the financial tables to be understandable, fit for requirements, trustworthy and comparable. In this paper the subject of whether creative accounting practices is fraudulent financial reporting has been discussed and what the creative accounting practice techniques are, for which purposes they are used and what are their results are has been sought to be explained.

Özet

1980'lerden sonra yaşanan büyük şirket skandalları finansal bilgiye olan güvenin azalmasına, var olan düzenlemelerin gözden geçirilmesine ve bu düzenlemelerde değişiklik yapılmasına neden olmuştur. Tüm bu gelişmeler, muhasebecilerin ve denetçilerin, işletmelerin finansal durumlarının açıklamasında ne denli önemli bir rol üstlendiklerinin daha net bir şekilde anlaşılmasını da sağlamıştır. Dünyada yaşanan şirket skandallarının çıkış noktası olarak özellikle yaratıcı muhasebe uygulamaları görülmektedir. Yaratıcı muhasebe uygulamaları finansal tablolardaki bilgilerin anlaşılabilir, ihtiyaca uygun, güvenilir, karşılaştırılabilir olmasını engellemektedir. Bu çalışmada yaratıcı muhasebe uygulamalarının, hileli finansal raporlama olup olmadığı konusu ele alınmış ve yaratıcı muhasebe uygulamaları tekniklerinin neler olduğu, ne gibi amaçlar doğrultusunda yapıldığı ve sonuçlarının neler olduğu açıklanmaya çalışılmıştır.

🔖

Cite This Article

ÇITAK, N. (2009). Is creative accounting fraudulent financial reporting?. Mali Çözüm, Sayı: 91, 81–109. https://ajindex.com/articles/281779

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (3)

  1. Amat Oriol ve Gowthorpe,Catherine. Creative Accounting: Nature, Incidence and Ethical Issues, http://www.econ.upf.edu/docs/papers/downlo-gHsZ749.pdf. (Erişim Tarihi, 20.06.2004). •Amat,Oriol; Blake, John ve Oliveras. Ester The Struggle Against Creative Accounting: Is 'True and Fair View' Part of The Problem or Part of The Solution?, Working Paper, http://www.econ.upf.edu/docs/pa-pp.rs/downloads/363.pdf. (Erişim Tarihi, 10.05.2004). •Association of Certified Fraud Examiners (ACFE), Fraud Examiners Manuel, 2003. •Ayres,Frances L.(1994). "Perceptions of Earnings Quality: What Manager Need to Now, Strategic Finance" Management Accounting, 75 (1994): 9 Proquest Veritabam, (20.04.2004). •Brekman,Judy ve Koczan, Michael(2006) "The FASB"S Revenue Recognition Project: Pervasive Issues in Long-Term Contract Accounting" Construction Accounting&Taxation. 16 (July/August 2006). •Carl R. Bieldman, Income Smoothing(1973) "The Role of Management" The Accounting Review,' 48( 1973) Proquest Veritabam, (Erişim Tarihi, 20.04.2004). •Dictionary of Accounting(2004). [y.y]: Bloomsbury Publishing •Doyrangöl,Nuran(2007). İşletmelerde İç Kontrol ve İç Denetim. İstanbul Deloitte Academy •Francis, Kerry ve Lilienfeld, Albert(November 2002). "Why Understand Financial Accounting and Reporting Fraud?," Professional Liability Underwriting Society 15. Annual International Conference Orlando Flo-rida'da sunulan bildiri. Proquest Veritabam, (Erişim Tarihi, 20.04.2004). •Graziano, Cheryl de Mesa(2005). "Revenue Reongnition: A Perennial Problem" Financial Executive (July/August 2005). •Healy,Paul M. ve Wahlen James M.(1999). "A Review of the Earnings Management Literature and Its Implications for Standart Setting, 1999"
  2. American Accounting Association, Accounting Horizons. 13 (December 1999). Proquest Veritabanı, (Erişim Tarihi, 20.04.2004). •Hisse Senedi Piyasasında Manipülasyon, Kullanılan Yöntem Örnekleri Manipülatif İşlem Kalıbı Örnekleri Korunma Yolları (2003). Ankara: SPK. www.spk.gov.tr. (Erişim Tarihi, 12.02.2004) •http://www.tdk.gov.tr/tdksozluk. (Erişim Tarihi, 10.3.2009). •Lynn, Guy(2005). A Dictionary of Accounting and Auduting. [y.y.]: Mason Publishing Company •Martin,Jimmy W.(2002). "Auditor Skepticisim and Revenue Transactions" The CPA Journal, 72 (August 2002): 32, Proquest Veritabanı, (Erişim Tarihi, 25.04.2004). •Mathews, M.R.(1991).
  3. M.H.B. Perera, Accounting Theory and Development. [y.y.l: Chapman&Hall •Mulford, Charles W. ve Comiskey, Euqene(2002). The Financial Numbe