TY  - JOUR
TI  - Master/Phd Theses Prepared About Financial Statement Fraud And Fraud Audit: Academic Literature Between 2008 And 2018 In Turkey
AB  - Along with accounting scandals in the past, fraud has become the most important issue for academics, researchersand legislators. The purpose of this study is examined master and PhD theses about financial statements fraud and fraudauditing published between the years 2008-2018 in Turkey. For this purpose, a total of 65 master and PhD thesis have beenexamined and presented as financial statement fraud and fraud auditing. The theses examined in the study are summarized asyear they were published, the author, the scope of the topic and in terms of results. The conclusions of this study can besummarized as follows: a) We reached to focus on forensic accounting and forensic accounting professional in master andPhD theses prepared in Turkey. Issues such as error, fraud, fraud auditing, forensic accounting,forensic accountingprofession, forensic accounting regulations are examine dextensively. b) Some subjects (such as data mining techniques infraud detection) have been studied very little, while there has been no work some sub-titles (other models apart from Beneishmodel, artificial neural networks etc.). c) Although the scope of the study has been in the last ten years, it has beendetermined that thesis studies on the subject have been prepared in 2013 and beyond. We suggest that extending the scope ofthe study and making it comparable with the studies in abroad.
AU  - SELİMOĞLU, Seval
AU  - ALTUNEL, MEHTAP
DO  - 10.25095/mufad.606008
PY  - 2019
JO  - Muhasebe ve Finansman Dergisi
VL  - 0
IS  - Özel Sayı-Ağustos 2019
SN  - 2146-3042
SP  - 127
EP  - 140
DB  - TRDizin
UR  - http://search/yayin/detay/348755
ER  -