H. Ali ATA, Mustafa UĞURLU, M. Özgür ALTUN

Finansal Tablo Hilelerinin Önlenmesinde Denetçi Algılamaları

Çalışmanın amacı, denetçiler tarafından bireysel olarak öngörülen en önemli hile göstergelerinin (kırmızı bayrakların) ne olduğunu belirlemek ve denetçilerin sosyodemografik özelliklerinin hile göstergeleri (kırmızı bayraklar) üzerinde önemli etkiye sahip olup olmadığını ortaya koymaktır. Çalışmada, denetçilerden, SAS No.82’de yer alan finansal tablo hilelerine ilişkin erken uyarı göstergelerinin göreli önemini ortaya koymaları istenmiştir. Denetçi örneklemi, Londra ve Gaziantep şehirlerinde faaliyet gösteren denetçilerden alınmıştır. Denetçilere iki kısımdan oluşan bir anket yöneltilmiştir. İlk kısım, denetçilerin sosyo-demografik özelliklerini, ikinci kısım ise SAS 82’de yer alan finansal tablo hilelerine ilişkin erken uyarı göstergelerini içermektedir

Anahtar Kelimeler:

Finansal Tablo Hilesi, Hile Risk Faktörleri, Denetim

Perceptions of Auditors in Prevention From Financial Statement Fraud

The purpose of this study, it has examined to find out the potential effect of demographic characteristics of the auditors on the fraud risk indicators and the second one is to determine the most significant fraud risk indicators for the sample groups of auditors. In this research, the auditors have been asked to list the significance of the indicators in SAS 82 depending on their perceptions. Sample of auditors have been selected from the City of London in the United Kingdom and the Gaziantep City in Turkey. A questionnaire consisting of two parts has been implemented to these auditors. The first part of the questionnaire involves the questions on the socio-demographic characteristics of the auditors and the second part lists the indicators from SAS 82

Keywords:

Financial Statement Fraud, Fraud Risk Factors, Audit,

PDF

___

Abdul Majid, G.F.A. and Tsui, J.S.L. (2001), “An Analysis of Hong Kong Auditors’ Perceptions of the Importance of Selected Red Flag Factors in Risk Assessment”, Journal of Business Ethics, Vol. 32, pp. 263-274.
AICPA (1997), Statement of Auditing Standards (SAS) No. 82. Consideration of Fraud in a Financial Statement Audit, AICPA, New York.
Ansah, S.O., Moyes, G.D., Oyelere, P.B. and Hay, D. (2002), “An Empirical Analysis of the Likelihood of Detecting Fraud in New Zealand”, Managerial Auditing Journal, Vol. 17 No. 4, pp. 192-204.
Apostolou, B.; Hassell, J.; Webber, S. (2001a): Management Fraud Risk Factors: Ratings by Forensic Experts, The CPA Journal, October; pp. 48-52.
Apostolou, B., Hassell, J., Webber, S. and Sumners, G. (2001b), “The Relative Importance of Management Fraud Risk Factors”, Behavioral Research in Accounting, Vol. 13, pp. 1-24.
Beasley, M.S., Carcello, J.V., and Hermanson, D.R. (1999), Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies, COSO, New York.
Bell, T., and Carcello, J. (2000). A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting. Auditing: A Journal of Practice and Theory, 9(1), pp.169-178.
Braiotta, Louis (2004), Audit Committee Handbook. NJ, USA: John Wiley and Sons, Incorporated.
Burns, S. (1997), “The Honourable Fraudsters”, Accountancy, September, 39., pp. 38-47
Heiman-Hoffman, B.V., Morgan, P.K. and Patton, M.J. (1996), “The Warning Signs of Fraudulent Financial Reporting”, Journal of Accountancy, October, pp. 75-76.
Knapp, C.A. and Knapp, M.C. (2001), “The Effects of Experience and Explicit Fraud Risk Assessment in Detecting Fraud with Analytical Procedure”, Accounting, Organizations and Society, Vol. 26, pp. 25-37.
Loebbecke, J.K., Eining, M.M. and Willingham, J.J. (1989), “Auditors’ Experience With Material Irregularities: Frequency, Nature, and Detect-Ability”, Auditing: A Journal of Practice and Theory, Vol. 9, pp. 1-28.
Madura, J. (2004), What Every Investor Needs to Know about Accounting Fraud. McGraw Hill Comp.
Montgomery, Daniel D., Beasley Mark S., Menelaides Susan L., and Palmrose Zoe-Vonna (2002): “Auditors’ New Procedures for Detecting Fraud”, The Journal of Accountancy, 193.
Moyes, G.D. and Hasan, I. (1996), “An Empirical Analysis of Fraud Detection Likelihood”, Managerial Auditing Journal, Vol. 11 No. 3, pp. 41-46.
Nieschwietz, R.J., Schultz, J.J. and Zimbelman, M.F. (2000), “Empirical Research on External Auditors’ Detection of Financial Statement Fraud”, Journal of Accounting Literature, Vol. 19, pp. 190-246.
Reinstein, A.; R. J. Dery (1999), AICPA Standard Aids in Detecting Risk Factors for Fraud, Healthcare Financial Management, Oct; 53: pp. 48-50.
Rezaee, Zabihollah (2005), Causes, Consequences, and Deterrence of Financial Statement Fraud, Critical Perspectives on Accounting, 16., pp. 277-298
Romney, B.M., Albrecht, W.S. and Cherrington, D.J. (1980), “Auditors and The Detection of Fraud”, The Journal of Accountancy, May, pp. 63-69.
Wells, Joseph T. (2004), Corporate Fraud Handbook; Prevention and Detection; John Wiley&Sons; New Jersey.
http://www.acfe.com/fraud/case-examples/casesummary_adelphia.asp
http://www.adelphiafraudinfocenter.com/information.php
http://www.aicpa.org