{ "article_id": 363, "public_id": "0fc23fd9-576b-4b24-9bf2-3290895d8483", "internal_identifier": null, "source_identifier": "5:7", "status": "published", "type": "research_article", "title": "Bağımsız Denetçinin Sorumluluğu Kapsamında Türkiye’deki Yaratıcı Muhasebe Uygulamaları", "title_secondary": null, "abstract": "Enron, Worldcom gibi dünya çapında faaliyet gösteren büyük şirketlerin iflası ile sonuçlanan süreçte, bağımsız denetim şirketlerinin önemli bir rol üstlendiği ortaya çıkmıştır. Şirketlerin finansal durumlarını yaratıcı muhasebe (YM) uygulamalarıyla değiştirmesi, bağımsız denetime olan güveni sarsmış ve bunun sonunda uluslararası birçok düzenleme yapılmıştır.\r\n\r\nYM’de bağımsız denetçinin sorumluluğun çalışma kapsamında; bağımsız denetçilerin YM uygulamalarını nasıl algıladıklarını, hangi YM türleri ile sıklıkla karşılaştıklarını, karşılaştıkları YM uygulamalara başvuran şirketlerin genel özelliklerinin ne olduğunu ve bağımsız denetçinin YM uygulamaları karşısında yasal, mesleki, bağımsızlık, denetim faaliyeti ve etik açıdan sorumlulukları arasında farkların bulunup bulunmadığını belirlemek amaçlanmıştır. Bu çerçevede, SPK’dan bağımsız denetim yetkisi almış denetim şirketlerinde çalışan SMMM ve YMM unvanına sahip denetçiler üzerinde bir anket çalışması yapılmıştır. Araştırmada elde edilen veriler, yapısal eşitlik modellerinin özel bir türü olan doğrulayıcı faktör analizi kullanılarak doğrulanmaya çalışılmış ve geliştirilen araştırma problemleri ve hipotezler analiz edilmiştir. Buna göre; bağımsız denetçilerin YM’yi hile ile aynı anlamda değerlendirmediği, giderlerin azaltılması amacıyla kullanılan YM ile daha sık karşılaştıkları, YM uygulamalarını önlemek bakımından sorumlulukları arasında istatiksel olarak anlamlı bir fark bulunmadığı tespit edilmiştir. Sonuçlara göre; YM’nin sınırlarının bağımsız denetim açısından belirlenmesi gerektiği ortaya çıkmıştır.  ", "language": "tr", "english_title": "Creative Accounting Practices in Turkey within the Scope of Independent Auditor's Responsibility", "english_abstract": "The bankruptcy of large global companies such as Enron and Worldcom has revealed the significant role played by independent auditing firms. The manipulation of companies' financial situations through creative accounting (CA) practices has undermined confidence in independent auditing, leading to numerous international regulations.\r\n\r\nThis study, within the scope of independent auditor's responsibility in CA, aims to determine how independent auditors perceive CA practices, which types of CA they frequently encounter, the general characteristics of companies that employ CA practices, and whether there are differences in the legal, professional, independence, audit activity, and ethical responsibilities of independent auditors in relation to CA practices. In this context, a survey was conducted among auditors holding the titles of Certified Public Accountant (CPA) and Chartered Accountant (CA) working in auditing firms authorized by the Capital Markets Board (SPK) to conduct independent audits. The data obtained in the research were validated using confirmatory factor analysis, a special type of structural equation modeling, and the developed research problems and hypotheses were analyzed. Accordingly; It was found that independent auditors do not equate accounting practices with fraud, that they encounter accounting practices used for cost reduction more frequently, and that there is no statistically significant difference in their responsibilities regarding preventing accounting practices. According to the results, it has emerged that the boundaries of accounting practices need to be defined from an independent audit perspective.", "doi": null, "doi_url": null, "resource_url": "https://www.set-science.com/a/0fc23fd9-576b-4b24-9bf2-3290895d8483", "pdf_url": "https://www.set-science.com/a/0fc23fd9-576b-4b24-9bf2-3290895d8483/pdf", "og_image": "https://www.set-science.com/assets/img/og-card-v2.png", "authors": [ { "public_id": "9ec0e8ca-7dc5-428b-922c-62ca465c544d", "given": "Murat", "family": "Genç", "full": "Murat Genç", "literal": null, "orcid": null, "orcid_url": null, "email": "mailofmuratgenc@yahoo.com", "corresponding": true, "sequence": "first", "affiliations": [ { "name": "Bülent Ecevit University ", "department": null, "country": null, "country_code": null, "ror": null, "ror_url": null } ] } ], "keywords": [], "translations": [ { "language": "en", "title": "Creative Accounting Practices in Turkey within the Scope of Independent Auditor's Responsibility", "abstract": "The bankruptcy of large global companies such as Enron and Worldcom has revealed the significant role played by independent auditing firms. The manipulation of companies' financial situations through creative accounting (CA) practices has undermined confidence in independent auditing, leading to numerous international regulations.\r\n\r\nThis study, within the scope of independent auditor's responsibility in CA, aims to determine how independent auditors perceive CA practices, which types of CA they frequently encounter, the general characteristics of companies that employ CA practices, and whether there are differences in the legal, professional, independence, audit activity, and ethical responsibilities of independent auditors in relation to CA practices. In this context, a survey was conducted among auditors holding the titles of Certified Public Accountant (CPA) and Chartered Accountant (CA) working in auditing firms authorized by the Capital Markets Board (SPK) to conduct independent audits. The data obtained in the research were validated using confirmatory factor analysis, a special type of structural equation modeling, and the developed research problems and hypotheses were analyzed. Accordingly; It was found that independent auditors do not equate accounting practices with fraud, that they encounter accounting practices used for cost reduction more frequently, and that there is no statistically significant difference in their responsibilities regarding preventing accounting practices. According to the results, it has emerged that the boundaries of accounting practices need to be defined from an independent audit perspective.", "keywords": [ "Yaratıcı Muhasebe 1, Hile 2, Manipülasyon 3, Denetçi Sorumluğu 4, Bağımsız Denetim 5" ] } ], "subjects": [], "subject_names": [], "published_date": "2018-06-23", "published_year": "2018", "received_date": null, "accepted_date": null, "volume": "2", "issue": null, "page_first": "5", "page_last": "5", "article_number": null, "conference": { "short_name": "ISAS 2018", "full_title": "Ist International Symposium on Innovative Approaches in Scientific Studies", "name": "Ist International Symposium on Innovative Approaches in Scientific Studies", "acronym": "ISAS 2018", "location": "Kemer-Antalya, Türkiye", "start_date": "2018-04-11", "end_date": null, "public_id": "1d94fec9-c4fe-4034-9157-0b205eef4e56" }, "proceedings": { "title": "Ist International Symposium on Innovative Approaches in Scientific Studies", "series_title": "Setsci conference indexing system", "publisher": "SET Technology", "isbn": null, "eisbn": null, "issn": "2618-6446", "eissn": null, "doi": null, "doi_prefix": null, "slug": "setsci-volume-2-2018-legacy-5", "public_id": "03da7b1c-cb6e-4f3b-aee4-ac41ee60fd75", "url": "https://www.set-science.com/p/setsci-volume-2-2018-legacy-5" }, "license": { "name": "CC BY 4.0", "url": "https://creativecommons.org/licenses/by/4.0/", "code": "CC-BY-4.0", "open_access": true }, "copyright": { "holder": "SET Technology", "year": "2018" }, "funding_statement": null, "funders": [], "references": [], "statements": { "acknowledgements": null, "conflict_of_interest": null, "data_availability": null, "ai_disclosure": null }, "credit": [], "history": { "published": "2018-06-23" } }