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Journals / Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2009 / Cilt: 0 - Sayı: 32

The formation of fraudulent financial reporting and its problems

Hileli finansal raporlamanın oluşumu ve doğurduğu sorunlar

Ergün KÜÇÜK
Şaban UZAY
Pages
239–258
Publication Date
2022-10-18
DOI
—
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AI Summary & Key Takeaways

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

This study deals with the processes, which lead to FFR and analyzes its problems from different dimensions

📌 3 Key Takeaways

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Objective & Hypothesis:The Big-scale accounting scandals, such as Enron, Lucent and Xerox, which gained public attention especially at the beginning of 2000s, brought the importance of the topic of fraudulent financial reporting (FFR), that aims to deceive the financial statement users, to the agenda of academics, practitioners and regulatory institutions.
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Key Findings & Data:Just like in every act of crime, the most effective measure to prevent the incidents of FFR is to try to avoid it before it occurs.
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Conclusion & Impact:This study deals with the processes, which lead to FFR and analyzes its problems from different dimensions
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The Big-scale accounting scandals, such as Enron, Lucent and Xerox, which gained public attention especially at the beginning of 2000s, brought the importance of the topic of fraudulent financial reporting (FFR), that aims to deceive the financial statement users, to the agenda of academics, practitioners and regulatory institutions. Just like in every act of crime, the most effective measure to prevent the incidents of FFR is to try to avoid it before it occurs. In order to achieve this end, it is necessary to understand the process through which the incidents of FFR occur and the problems caused by these incidents. This study deals with the processes, which lead to FFR and analyzes its problems from different dimensions

Özet

Özellikle 2000’li yılların başında dünya kamuoyuna yansıyan büyük ölçekli muhasebe skandalları (Enron, Lucent, Xerox gibi) finansal tablo kullanıcılarını aldatma niyetiyle yapılan hileli finansal raporlama (HFR) konusunu akademisyenler, uygulayıcılar ve düzenleyici kurumların gündeminde ön sıralara taşımıştır. Her suç fiilinde olduğu gibi HFR olaylarının engellenmesinde de alınacak en etkili önlem, HFR’yi daha doğmadan engellemeye çalışmaktır. Bu amaca en etkin bir şekilde ulaşabilmek için HFR olaylarının oluşum sürecinin ve doğurduğu sorunların iyi değerlendirilmesi gerekmektedir. Bu çalışmada, HFR olaylarının oluşum süreci değerlendirilecek ve HFR olaylarının doğurduğu sorunlar çeşitli boyutlarıyla ele alınacaktır.

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Cite This Article

KÜÇÜK, E., UZAY, Ş. (2022). The formation of fraudulent financial reporting and its problems. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 0 - Sayı: 32, 239–258. https://ajindex.com/articles/503600

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References (8)

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