TÜRKİYE'DE BİLİRKİŞİLİK MÜESSESESİ BAĞLAMINDA MUHASEBE MESLEK MENSUPLARININ YAPTIĞI UZMAN TANIKLIK FAALİYETLERİNİN DEĞERLENDİRİLMESİNE YÖNELİK BİR ARAŞTIRMA

Arzu MERİÇ
2016 Yönetim ve Ekonomi Araştırmaları Dergisi  
There has emerged a new field of profession called forensic accounting which has comlicated by the negative effects of technology and requires different struggling fields to deal with the crimes in question, which is more efficient in developed countries. The aim is to prevent or uncover financial crimes, to provide service for legislative bodies about cases submitted to court and help to serve justice fast and accurately, through professionals. Activities included in the profession of forensic
more » ... fession of forensic accounting can be listed under three categories as litigation support consulting, expert witness Yönetim ve Ekonomi Araştırmaları Dergisi -Cilt:14 Sayı:2 (Mayıs2016) -Doi: http://dx.doi.org/10.11611/JMER179750 318 services and fraud audit. In our country, members of the profession do not serve within the scope of litigation support consulting. However, expert witnessing activities are performed by those professionals as part of expertise services. Our study seeks to assess the services provided by accountants in the scope of expert witnessing from the point of both the members of the profession and the judges getting the service and to determine the need in Turkey for forensic accounting as a profession. To this end, prepared surveys were applied by way of face-to-face interviews on 190 judges and 204 independent accountants and financial advisors who work in Istanbul, Ankara and Izmir which among the top three cities having the highest number of lawsuits. The results of the study put forth that institution of expertise does not perform all of the activities included in forensic accounting and it should be improved in this sense.
doi:10.11611/jmer179750 fatcat:kxzcrscbg5hdtoqip7irjavcmi