Farklı Sektörlerden Türk Küçük ve Orta Büyüklükteki İşletmelerin(KOBİler) Hileli Finansal Tablolarının İncelenmesi

Finansal tablolarda hile, işletmelerin ve endüstrilerin sürdürülebilir finansal gelişimi üzerinde olumsuz etkilere sahiptir. Bu çalışmada, finansal tablolardaki hile tespiti açısından farklı sektörlerdeki Türk KOBİ'leri incelenmiştir. KOBİ'lerin kredi taleplerini değerlendiren bankaların finansal muhasebe dolandırıcılığı ile mücadele konusunda ihtiyatlı ve yenilikçi olmaları gerekmektedir. Bunlara dayanarak, farklı sektörlerden (imalat, inşaat, ulaşım, tarım) 341 Türk KOBİ'sinin finansal tabloları incelenerek kapsamlı bir karşılaştırma çalışması yapılmıştır. KOBİ'lerin verileri, Türkiye'nin aktif bazda en büyük bankalarından biri olan ve kendilerine finansman sağlamak için kredi sağladığı bir bankadan alınmıştır. Sonuçlar, inşaat sektöründeki firmaların (% 56 oranında) Kasa (100), Ortaklardan Alacaklar (131) finansal hesaplarını diğer sektörlerdeki firmalardan daha fazla manipüle ettiğini göstermektedir. Bu çalışma, hileli finansal raporlamada en çok hangi finansal hesapların kullanıldığını sektörel bazda anlamada, KOBİ'ler için dolandırıcılık risklerini azaltmak ve finansal raporlama sisteminin tüm oyuncuları için dolandırıcılıktan korunmak ve önlemek için faydalı olabileceği için yol gösterici olabilir.

Anahtar Kelimeler:

Hileli Finansol Tablo, KOBİ, Finansal Muhasebe Hilesi

Examining Fraudulent Financial Statements of Turkish Small and Medium Enterprises (SMEs) from Different Sectors

Financial statement fraud has negative effects on sustainable financial development of businesses and industries. In this sudy, Turkish SMEs from different sectors have been examined in terms of fraud detection in financial statements. Banks, which assess the credit demands of SMEs, must be vigilant and innovative to combat financial accounting fraud. From these standpoints, comprehensive comparison study is conducted by examining 341 Turkish SMEs' financial statements from different sectors (manufacturing, construction, transportation, agricultural). The data of these SMEs are collected from one of the largest banks, based on total assets, in Turkey in which the bank provide them loans for funding. Results show that firms in construction sector mostly manipulate Cash (100), Due from Shareholders (131) financial accounts more than firms in other sectors (with rate of 56 %). This study can be guideline to comprehend on sectoral basis which financial accounts are mostly used in fraudulent financial reporting in which it can be useful to reduce fraud risks for SMEs along with to protect and prevent against fraud for all players in financial reporting system.

Keywords:

Fraudulent financial statement, SME, Financial Accounting Fraud,

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