Asst.Prof.Dr.Cengiz YILMAZ, Assoc.Prof.Dr.Cemal ELİTAŞ, Assoc.Prof.Dr.Mehmet ERKAN

MUHASEBE SKANDALLARINDAN KÜRESEL KRİZLERE

Bu çalışma Amerika Birleişk Devletleri’nde ortaya çıkan muhasebe skandalları ile 2002 yılında bu skandalları sonlandırabilmek umuduyla yürülüğe sokulan Sarbanes-Oxley Yasası (Sarbanes-Oxley Act/SOA) incelenecektir. Ayrıca bu çalışma ile finansal krizler ile muhasebe skandalları arasındaki ilişki incelenmeye çalışılacaktır. Bu amaçla konuya muhasebeciler, denetçiler ve finansal piyasa uygulayıcıları açısından ayrı ayrı bakılacaktır.

Anahtar Kelimeler:

Muhasebe, Hile, Küresel Krizler, Skandallar

From Accounting Scandals To Global Crisis

Keywords:

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