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Journals / Muhasebe Bilim Dünyası Dergisi / 2018 / Cilt: 20 - Sayı: Özel Sayı

BEHAVIORAL ACCOUNTING THEORY IN THE SCOPE OF FINANCIAL REPORTING AND AUDITING APPLICATIONS

FİNANSAL RAPORLAMA VE DENETİM UYGULAMALARI KAPSAMINDA DAVRANIŞSAL MUHASEBE TEORİSİNE BAKIŞ

A. R. Zafer SAYAR
Engin ERGÜDEN
Can Tansel KAYA
A. Fatih DALKILIÇ
Pages
411–425
Publication Date
2022-10-19
DOI
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AI Summary & Key Takeaways

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

In this respect, related financial reporting and auditing standards are also addressed.

📌 3 Key Takeaways

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Objective & Hypothesis:Although behavioral finance, that can be described as the intersection of psychology and finance, has been in the financial literature for many years and is subject to a great number of academic studies, behavioral accounting has lagged behind in this context despite the call of the American Accounting Association (AAA) to include psychology-related issues in accounting education goes back to the 1970s.
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Key Findings & Data:The aim of the current study is to demonstrate the theoretical background of behavioral accounting and other theories linked and to examine the implications of financial reporting & auditing practices.
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Conclusion & Impact:In this respect, related financial reporting and auditing standards are also addressed.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Davranışsal Muhasebe · Muhasebe teorisi · Behavioral Accounting

Abstract

Although behavioral finance, that can be described as the intersection of psychology and finance, has been in the financial literature for many years and is subject to a great number of academic studies, behavioral accounting has lagged behind in this context despite the call of the American Accounting Association (AAA) to include psychology-related issues in accounting education goes back to the 1970s. Accountants who prepare financial reports frequently make decisions according to professional judgment so they shape the financial reports accordingly; auditors of these reports are acted with professional skepticism. These two facts reveals the domain of behavioral accounting. The aim of the current study is to demonstrate the theoretical background of behavioral accounting and other theories linked and to examine the implications of financial reporting & auditing practices. In this respect, related financial reporting and auditing standards are also addressed.

Özet

Psikoloji bilimi ile finansın kesişimi olarak nitelendirilebilecek olan davranışsal finans uzun yıllardır finans literatüründe yer almasına ve oldukça çok sayıda akademik çalışmaya konu olmasına rağmen davranışsal muhasebe bu bağlamda daha geride kalmıştır. Oysa ki Amerika Muhasebe Birliği’nin (AAA) muhasebe eğitiminde psikoloji ile ilgili konuları dahil etme yönündeki çağrısı 1970’li yıllara kadar geriye gitmektedir. Finansal raporları hazırlayan muhasebecilerin sıklıkla mesleki yargılarına göre karar vermek durumunda kalmaları ve raporların bu doğrultuda şekillenmesinin yanı sıra bu raporları denetleyenlerin mesleki şüphecilik ile hareket ediyor oluşu davranışsal muhasebenin etki alanını ortaya koymaktadır. Çalışmanın amacı davranışsal muhasebenin teorik altyapısını ve ilgili olduğu teorileri ortaya koymak ve finansal raporlama ve denetim uygulamalarındaki yansımalarını incelemektir. Bu doğrultuda ilgili finansal raporlama ve denetim standartları da ele alınmaktadır.

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Cite This Article

SAYAR, A. R. Z., ERGÜDEN, E., KAYA, C. T., DALKILIÇ, A. F. (2022). BEHAVIORAL ACCOUNTING THEORY IN THE SCOPE OF FINANCIAL REPORTING AND AUDITING APPLICATIONS. Muhasebe Bilim Dünyası Dergisi, Cilt: 20 - Sayı: Özel Sayı, 411–425. https://ajindex.com/articles/582196

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