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Journals / Dumlupınar Üniversitesi Sosyal Bilimler Dergisi / 2009 / Cilt: 0 - Sayı: 23

Financial Reporting Scandals and Credibility of Financial Statements

Finansal Raporlama Skandalları ve Mali Tabloların Güvenirliliği

Mustafa ARI
Pages
409–419
Publication Date
2022-10-11
DOI
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AI Summary & Key Takeaways

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

In this study, credibility of financial statements examined in the extent of source credibility theory and reasons of the loss of the confidence in financial statements have been revealed by literature review.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:After the financial reporting scandals have occurred in USA and other countries, credibility of financial statements had been questioned.
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Key Findings & Data:After the financial reporting scandals have occurred in USA and other countries, credibility of financial statements had been questioned.
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Conclusion & Impact:In this study, credibility of financial statements examined in the extent of source credibility theory and reasons of the loss of the confidence in financial statements have been revealed by literature review.
🔬Design:Review & Systematic Survey
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

After the financial reporting scandals have occurred in USA and other countries, credibility of financial statements had been questioned. In this study, credibility of financial statements examined in the extent of source credibility theory and reasons of the loss of the confidence in financial statements have been revealed by literature review.

Özet

Başta ABD ve diğer bazı ülkelerde ortaya çıkan finansal raporlama skandallarından sonra, mali tabloların güvenirliliği sorgulanmaya başlanmıştır. Bu makalede; mali tabloların güvenirliliği kaynak güvenirlilik teorisi kapsamında incelenerek, mali tablolara karşı oluşan güven kaybının nedenleri literatür araştırması ile ortaya konmaya çalışılmıştır.

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Cite This Article

ARI, M. (2022). Financial Reporting Scandals and Credibility of Financial Statements. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, Cilt: 0 - Sayı: 23, 409–419. https://ajindex.com/articles/493414

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References (5)

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