Finansal Raporlama Skandalları ve Mali Tabloların Güvenirliliği

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.

Financial Reporting Scandals and Credibility of Financial Statements

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.

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