Hileli finansal raporlamada bağimsız denetçi sorumluluğunun belirlenmesine yönelik yapısal eşitlik modeli uygulaması

Amerikan Diplomalı Hile Arastırmacıları Kurulusu (ACFE) tarafından yayınlanan 2010 Global Hile Raporu’na göre, dünyada hileli finansal raporlama nedeniyle olusan kayıplar her yıl ortalama 2.9 trilyon dolardan fazladır. Arastırma içerisinde ele alınan her dört hile olayından birinin neden oldugu kayıp ise en az 1 milyon dolardır. Rakamlarla daha açık bir sekilde ekonomik boyutunun ortaya kondugu hileli finansal raporlama, finansal bilgi manipülasyonlarının ortaya çıkarılmasında ve önlenmesinde kritik bir rol oynamaktadır. Hileli finansal raporlamanın bu kritik rolü finansal sistemin isleyisi açısından da önemlidir. Özellikle yasanan muhasebe skandallarından sonra, sermaye piyasalarının ugradıgı zararlar, muhasebe ve denetim meslegine olan güvenin sarsılması bu rolün önemini ortaya koymaktadır. Bir ülkedeki finansal sistemin ve potansiyel ekonomik gelismenin isleyisine bu denli olumsuz etki yapan bir olgunun incelenmesi gerekliligi arastırmanın temel çıkıs noktasını, dolayısıyla da önemini ortaya koymaktadır. Bu dogrultuda çalısmanın temel amacının, Türkiye’deki hileli finansal raporlamada denetçi sorumlulugunun ortaya çıkarılması ve denetçi sorumlulugundan yola çıkılarak denetim mekanizmasının önemini ortaya koymaktır. Çalısmanın temel amacına uygun olarak, hileli finansal raporlamada denetçi sorumlulugu ortaya çıkarılmakta ve bu noktadan hareketle kuramsal olarak ortaya konan modeli yapısal esitlik modeli ile test edilmektedir.

Structural equation model (SEM) application for the determination of independent auditor liability in fraudulent financial reporting

According to 2010 Global Fraud Study, that is published by American Association of Certified Fraud Examiners (ACFE), a potantial total fraud loss of more than $ 2.9 trillion. One- fourth of the frauds in this Report caused at least $ 1 million in loses. The numbers above are illustrated abviously that the economic dimension of fraudulent financial reporting and it can be played an important role to detect and prevent financial information manipulation. The critical role of fraudulent financial reporting is also important for functioning of capital markets. Especially after recent accounting and audit failures effects upon the capital markets have resulted in heightened public concern towards the accounting and auditing profession is displayed the important role of fraudulent financial reporting. In this respect the aim of this study, examining auditor liability in fraudulent financial reporting in Turkey and identifying the importance of auditing mechanisms based on auditor liability. For the purpose of the study, elements of the auditor’s responsibility to detect fraudulent financial reporting are discussed and put forward a theoretical model of these elements through the measurement model using structural equation model is created.

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