Derleme
BibTex RIS Kaynak Göster

ADLİ MUHASEBE STANDARTLARI: KARŞILAŞTIRMALI BİR ANALİZ VE ULUSLARARASI UYUM İÇİN ÖNERİLER

Yıl 2023, Sayı: 41, 232 - 248, 31.10.2023

Engin Boztepe

https://doi.org/10.18092/ulikidince.1340671

Öz

Adli muhasebe, mali usulsüzlüklerin ortaya çıkarılmasında hayati önem taşır ve güvenilirlik için sağlam standartlara dayanması gerekmektedir. Bu çalışma, adli muhasebe standartlarının mevcut durumunu ana hatlarıyla ortaya koymayı, iyileştirme alanlarını belirlemeyi ve uluslararası uyum için önlemleri önermeyi amaçlamaktadır. Çalışma adli muhasebenin finansal suçların ortaya çıkarılmasındaki ve yasal işlemlerin desteklenmesindeki rolünü tanımlayarak başlamaktadır. Daha sonra, ABD, Birleşik Krallık, AB ülkeleri, Avustralya, Hindistan ve Kanada'daki adli muhasebe standartları veya adli muhasebe uygulamalarında kullanılabilecek yasal düzenlemelerini inceleyerek, bu standartların temel bileşenlerini, güçlü ve zayıf yönlerini değerlendirmektedir. Bu standartlardaki ortaklıklar ve farklılıklar, birleşik bir uluslararası standart için önerilerin temelini oluşturmaktadır. Öneriler temel ilkeler, prosedürler, etik ve teknoloji entegrasyonunu kapsamaktadır. Çalışma, başarılı bir uygulama sağlamak için uluslararası işbirliğine duyulan ihtiyacı ayrıca vurgulamaktadır. Uyumluluğu ve karşılaştırılabilirliği geliştiren bu görüşler, adli muhasebe uygulamalarını ilerleterek mali soruşturmalarda yer alan paydaşlara fayda sağlamayı amaçlamaktadır. Gelecekteki araştırmalar, küresel çapta uyumluluğun sağlanmasındaki zorluklarla yüzleşmeli ve önerilen çerçevenin pratik etkinliğini ölçmelidir.

Anahtar Kelimeler

Adli Muhasebe Standartlar Uluslararası Uyum

Destekleyen Kurum

Destek bulunmamaktadır.

Proje Numarası

--

Teşekkür

Adli muhasebe alanında çalışan ve bu alanın Türkiye’de yaygınlaşması için çaba sarfeden araştırmacılara teşekkürü bir borç bilirim.

Kaynakça

  • AICPA ve CIMA. (2019). AICPA-CIMA Forensic ve Valuation Services Executive Committee. 07.06.2023 tarihinde https://www.aicpa-cima.com/resources/download/statement-on-standards-for-forensic-services adresinden alındı
  • AICPA-FVS Executive Committee. (2019). Statements on Standards for Forensic Services (SSFS1). AICPA The Forensic and Valuation Services Executive Committee (FVS Executive Committee).
  • Akkeren, J., ve Tarr, J.-A. (2014). Regulation, Compliance and the Australian Forensic Accounting Profession. Journal of Forensic ve Investigative Accounting, 6(3), 1-26.
  • Aktaş, H., ve Kuloğlu, G. (2008). Adli Muhasebe ve Adli Muhasebecilik Mesleği [Forensic Accounting And Forensic Accounting As A Proffesion]. Muhasebe ve Denetime Bakış [Accounting and Auditing Review], 8(25), 101-120.
  • Alshurafat, H. (2019). Forensic Accounting Currıcula And Pedagogies In Australian Universities: Analysis Of Academic And Practitioner Perspectives. Australia: University of Southern Queensland, Doctoral Thesis.
  • APESB - APES 215. (2019). APES 215 Forensic Accounting Services. 20.06.2023 tarihinde https://apesb.org.au/wp-content/uploads/2020/03/Revised_APES_215_July_2019.pdf adresinden alındı
  • APESB - APES 225. (2019). APES 225 Valuation Services. 20.06.2023 tarihinde https://apesb.org.au/wpcontent/uploads/2021/01/Revised_APES_225_July_2019_web.pdf adresinden alındı
  • Aremu, P., ve Olayinka, I. (2023). Forensic Accounting Techniques and Attainment of Results in Federal Government Parastatals in Nigeria. Journal of Economics, Finance and Management Studies, 6(6), 2783-2791.
  • Bahsin, M. (2013). An Emperical Investigation Of The Relevant Skills Of Forensic Accountants: Experience Of A Developing Economy. European Journal of Accounting Auditing and Finance Research, 1(2), 11-52.
  • Bholane, K. (2022). Forensic Accounting: A Brief Overview. R. Kler, ve U. Farooqui içinde, Innovations and Challenges in Commerce, Management and Economics (s. 7-11). Rajasthan, India: Inspira.
  • CPA CANADA. (2006). Standard Practices for Investigative and Forensic Accounting Engagements. 2023 tarihinde www.cpacanada.ca adresinden alındı
  • Demir, C., ve Yıldız, A. (2022). Muhasebe Hata ve Hileleri ve Hilelerin Ortaya Çıkarılmasında Adli Muhasebecilik Mesleği [Accounting Errors And Frauds And The Forensic Accounting Profession In Detecting Fraud]. Birey ve Toplum Sosyal Bilimler Dergisi [Individual and Society Journal of Social Science], 12(1), 91-141.
  • EWI. (2023). Expert Witness Institute. 15.06.2023 tarihinde https://www.ewi.org.uk/ adresinden alındı
  • Gunathilake, S., ve Ajward, R. (2017). An Empirical Study Of The Relevant Skills, Knowledge And Education In Forensic Accounting, And The Current Status Of Related Services In The Sri Lankan Context. CA Journal of Applied Research, 95-113.
  • Hegazy, S. (2014). Exploring the Forensic Accounting Practice in the UK: Evidence from the profession. London, The UK: Middlesex Universit, Accounting and Finance Department, Doctoral Thesis , London.
  • Hegazy, S., Sangster, A., ve Kotb, A. (2017). Mapping Forensic Accounting in the UK. Journal of International Accounting, Auditing and Taxation(28), 43-56.
  • Hossain, M. (2023). Emerging Trends in Forensic Accounting: Data Analytics, Cyber Forensic Accounting, Cryptocurrencies, and Blockchain Technology for Fraud Investigation and Prevention. 01.06.2023 tarihinde SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4450488 adresinden alındı
  • ICAEW-FEWC. (2023). ICAEW. 15.06.2023 tarihinde https://www.icaew.com/groups-and-networks/communities/forensic-and-expert-witness adresinden alındı
  • ICAI. (2020). ICAI. 25.06.2023 tarihinde https://www.icai.org/post/icai-ed-forensic-accounting-investigation-standards adresinden alındı
  • İkvan, A., ve Demirkol, Ö. (2021). Bağımsız Denetimin Kalitesinde Kanıtların Rolü [The Role Of Evidence In The Quality Of Auditing]. Birey ve Toplum Sosyal Bilimler Dergisi [Individual and Society Journal of Social Science], 11(2), 43-80.
  • Kaur, B., Sood, K., ve Grima, S. (2023). A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance, 31(1), 60-95.
  • Lama, P., ve Chaudhuri, B. (2018). Forensic Accounting: A Study Of Its Role In Investigating Corporate Frauds And Scams In India. 11. International Conference on Science, Technology and Management (ICSTM-18) (s. 72-84). Hyderabad-India: Osmania University.
  • Mert, İ. (2022). Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period. Maliye ve Finans Yazıları [Journal of Finance Letters], 36(118), 13-32.
  • Noronha, G. (2020). The India Times. 26.06.2023 tarihinde https://economictimes.indiatimes.com/industry/services/consultancy-/-audit/india-to-release-forensic-accounting-and-investigation-standards-first-country-to-do-so/articleshow/77871761.cms adresinden alındı
  • Osaloni, B., ve Ige, A. (2023). An Evaluation of the Effect of Forensic Accounting Techniques on Financial Reports of Listed Manufacturing Companies in Nigeria. European Journal of Business ve Social Sciences, 11(4), 1-25.
  • Oseni, A. (2017). Forensic Accounting and Financial Fraud in Nigeria: Problems and Prospects. Journal of Accounting and Financial Management, 3(1), 23-33.
  • Oyedokun, G., Enyi, P., ve Dada, S. (2018). Forensic Accounting Techniques And Integrity Of Financial Statements: An Investigative Approach. Journal of African Interdisciplinary Studies (JAIS), 2(3), 1-23.
  • Özcan, A. (2019). Analyzing The Impact of Forensic Accounting on the Detection of Financial Information Manipulation. MANAS Sosyal Araştırmalar Dergisi [MANAS Journal of Social Studies], 8(2), 1744-1760.
  • Pacini, C., Hopwood, W., ve Sincl, D. (2016). Domestic Asset Tracing: Identifying, Locating and Freezing Stolen and Hidden Assets. Journal of Forensic Accounting Research, 1(1), 42-65.
  • Pamukçu, A. (2017). Adli Muhasebe ve Bağımsız Denetim Sürecine Etkisi [Forensic Accounting And Independent Audit Process Effect]. Marmara Üniversitesi Öneri Dergisi [Marmara University Oneri Journal], 12(48), 227-244.
  • Sayidah, N., Assagaf, A., ve Hartati, S. (2019). Akutansi Forensik dan Audit Investigatif. Zifatama Jawara.
  • Schwartz, L. (2020). Understanding the Statement on Standards for Forensic Services No. 1 and Its Implications for Practice, Curricula, and Research. Journal Of Forensic Accounting Research, 5(1), 319-336.
  • Smith, E. (2012). The Basics of Business Valuation, Fraud and Forensic Accounting, and Dispute Resolution Services. The CPA Journal, 82(6), 6-11.
  • Šnjegota, D., ve Šnjegota, B. (2017). Forensic Accounting In Function Of Prevention And Fight Against Corruption In The Public Sector. FINIZ 2017 - Challenges in modern corporate governance (s. 83-89). Belgrade: Singidunum University.
  • Tekavčič, M., ve Damijan, S. (2021). Forensic Accounting vs Fraud examination: Roles, Importance and Differences. Journal of Forensic Accounting Profession, 1(2), 29-47.
  • Wells, J. (2014). Principles of Fraud Examination. Wiley.

FORENSIC ACCOUNTING STANDARDS: A COMPARATIVE ANALYSIS AND RECOMMENDATIONS FOR INTERNATIONAL COMPLIANCE

Yıl 2023, Sayı: 41, 232 - 248, 31.10.2023

Engin Boztepe

https://doi.org/10.18092/ulikidince.1340671

Öz

Forensic accounting is vital in uncovering financial irregularities and needs to be based on sound standards for credibility. This study aims to outline the current state of forensic accounting standards, identify areas for improvement and suggest measures for international harmonization. The paper begins by describing the role of forensic accounting in uncovering financial crimes and supporting legal proceedings. It then analyses forensic accounting standards or legal regulations that can be used in forensic accounting practices in the USA, the UK, EU countries, Australia, India and Canada, and evaluates the main components, strengths and weaknesses of these standards. The commonalities and differences in these standards form the basis for recommendations for a unified international standard. The recommendations cover core principles, procedures, ethics and technology integration. The study further emphasizes the need for international cooperation to ensure successful implementation. By improving harmonization and comparability, these views aim to benefit stakeholders involved in financial investigations by advancing the practice of forensic accounting. Future research should confront the challenges in achieving harmonization globally and measure the practical effectiveness of the proposed framework.

Anahtar Kelimeler

Forensic Accounting Standards International Compliance

Proje Numarası

--

Kaynakça

  • AICPA ve CIMA. (2019). AICPA-CIMA Forensic ve Valuation Services Executive Committee. 07.06.2023 tarihinde https://www.aicpa-cima.com/resources/download/statement-on-standards-for-forensic-services adresinden alındı
  • AICPA-FVS Executive Committee. (2019). Statements on Standards for Forensic Services (SSFS1). AICPA The Forensic and Valuation Services Executive Committee (FVS Executive Committee).
  • Akkeren, J., ve Tarr, J.-A. (2014). Regulation, Compliance and the Australian Forensic Accounting Profession. Journal of Forensic ve Investigative Accounting, 6(3), 1-26.
  • Aktaş, H., ve Kuloğlu, G. (2008). Adli Muhasebe ve Adli Muhasebecilik Mesleği [Forensic Accounting And Forensic Accounting As A Proffesion]. Muhasebe ve Denetime Bakış [Accounting and Auditing Review], 8(25), 101-120.
  • Alshurafat, H. (2019). Forensic Accounting Currıcula And Pedagogies In Australian Universities: Analysis Of Academic And Practitioner Perspectives. Australia: University of Southern Queensland, Doctoral Thesis.
  • APESB - APES 215. (2019). APES 215 Forensic Accounting Services. 20.06.2023 tarihinde https://apesb.org.au/wp-content/uploads/2020/03/Revised_APES_215_July_2019.pdf adresinden alındı
  • APESB - APES 225. (2019). APES 225 Valuation Services. 20.06.2023 tarihinde https://apesb.org.au/wpcontent/uploads/2021/01/Revised_APES_225_July_2019_web.pdf adresinden alındı
  • Aremu, P., ve Olayinka, I. (2023). Forensic Accounting Techniques and Attainment of Results in Federal Government Parastatals in Nigeria. Journal of Economics, Finance and Management Studies, 6(6), 2783-2791.
  • Bahsin, M. (2013). An Emperical Investigation Of The Relevant Skills Of Forensic Accountants: Experience Of A Developing Economy. European Journal of Accounting Auditing and Finance Research, 1(2), 11-52.
  • Bholane, K. (2022). Forensic Accounting: A Brief Overview. R. Kler, ve U. Farooqui içinde, Innovations and Challenges in Commerce, Management and Economics (s. 7-11). Rajasthan, India: Inspira.
  • CPA CANADA. (2006). Standard Practices for Investigative and Forensic Accounting Engagements. 2023 tarihinde www.cpacanada.ca adresinden alındı
  • Demir, C., ve Yıldız, A. (2022). Muhasebe Hata ve Hileleri ve Hilelerin Ortaya Çıkarılmasında Adli Muhasebecilik Mesleği [Accounting Errors And Frauds And The Forensic Accounting Profession In Detecting Fraud]. Birey ve Toplum Sosyal Bilimler Dergisi [Individual and Society Journal of Social Science], 12(1), 91-141.
  • EWI. (2023). Expert Witness Institute. 15.06.2023 tarihinde https://www.ewi.org.uk/ adresinden alındı
  • Gunathilake, S., ve Ajward, R. (2017). An Empirical Study Of The Relevant Skills, Knowledge And Education In Forensic Accounting, And The Current Status Of Related Services In The Sri Lankan Context. CA Journal of Applied Research, 95-113.
  • Hegazy, S. (2014). Exploring the Forensic Accounting Practice in the UK: Evidence from the profession. London, The UK: Middlesex Universit, Accounting and Finance Department, Doctoral Thesis , London.
  • Hegazy, S., Sangster, A., ve Kotb, A. (2017). Mapping Forensic Accounting in the UK. Journal of International Accounting, Auditing and Taxation(28), 43-56.
  • Hossain, M. (2023). Emerging Trends in Forensic Accounting: Data Analytics, Cyber Forensic Accounting, Cryptocurrencies, and Blockchain Technology for Fraud Investigation and Prevention. 01.06.2023 tarihinde SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4450488 adresinden alındı
  • ICAEW-FEWC. (2023). ICAEW. 15.06.2023 tarihinde https://www.icaew.com/groups-and-networks/communities/forensic-and-expert-witness adresinden alındı
  • ICAI. (2020). ICAI. 25.06.2023 tarihinde https://www.icai.org/post/icai-ed-forensic-accounting-investigation-standards adresinden alındı
  • İkvan, A., ve Demirkol, Ö. (2021). Bağımsız Denetimin Kalitesinde Kanıtların Rolü [The Role Of Evidence In The Quality Of Auditing]. Birey ve Toplum Sosyal Bilimler Dergisi [Individual and Society Journal of Social Science], 11(2), 43-80.
  • Kaur, B., Sood, K., ve Grima, S. (2023). A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance, 31(1), 60-95.
  • Lama, P., ve Chaudhuri, B. (2018). Forensic Accounting: A Study Of Its Role In Investigating Corporate Frauds And Scams In India. 11. International Conference on Science, Technology and Management (ICSTM-18) (s. 72-84). Hyderabad-India: Osmania University.
  • Mert, İ. (2022). Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period. Maliye ve Finans Yazıları [Journal of Finance Letters], 36(118), 13-32.
  • Noronha, G. (2020). The India Times. 26.06.2023 tarihinde https://economictimes.indiatimes.com/industry/services/consultancy-/-audit/india-to-release-forensic-accounting-and-investigation-standards-first-country-to-do-so/articleshow/77871761.cms adresinden alındı
  • Osaloni, B., ve Ige, A. (2023). An Evaluation of the Effect of Forensic Accounting Techniques on Financial Reports of Listed Manufacturing Companies in Nigeria. European Journal of Business ve Social Sciences, 11(4), 1-25.
  • Oseni, A. (2017). Forensic Accounting and Financial Fraud in Nigeria: Problems and Prospects. Journal of Accounting and Financial Management, 3(1), 23-33.
  • Oyedokun, G., Enyi, P., ve Dada, S. (2018). Forensic Accounting Techniques And Integrity Of Financial Statements: An Investigative Approach. Journal of African Interdisciplinary Studies (JAIS), 2(3), 1-23.
  • Özcan, A. (2019). Analyzing The Impact of Forensic Accounting on the Detection of Financial Information Manipulation. MANAS Sosyal Araştırmalar Dergisi [MANAS Journal of Social Studies], 8(2), 1744-1760.
  • Pacini, C., Hopwood, W., ve Sincl, D. (2016). Domestic Asset Tracing: Identifying, Locating and Freezing Stolen and Hidden Assets. Journal of Forensic Accounting Research, 1(1), 42-65.
  • Pamukçu, A. (2017). Adli Muhasebe ve Bağımsız Denetim Sürecine Etkisi [Forensic Accounting And Independent Audit Process Effect]. Marmara Üniversitesi Öneri Dergisi [Marmara University Oneri Journal], 12(48), 227-244.
  • Sayidah, N., Assagaf, A., ve Hartati, S. (2019). Akutansi Forensik dan Audit Investigatif. Zifatama Jawara.
  • Schwartz, L. (2020). Understanding the Statement on Standards for Forensic Services No. 1 and Its Implications for Practice, Curricula, and Research. Journal Of Forensic Accounting Research, 5(1), 319-336.
  • Smith, E. (2012). The Basics of Business Valuation, Fraud and Forensic Accounting, and Dispute Resolution Services. The CPA Journal, 82(6), 6-11.
  • Šnjegota, D., ve Šnjegota, B. (2017). Forensic Accounting In Function Of Prevention And Fight Against Corruption In The Public Sector. FINIZ 2017 - Challenges in modern corporate governance (s. 83-89). Belgrade: Singidunum University.
  • Tekavčič, M., ve Damijan, S. (2021). Forensic Accounting vs Fraud examination: Roles, Importance and Differences. Journal of Forensic Accounting Profession, 1(2), 29-47.
  • Wells, J. (2014). Principles of Fraud Examination. Wiley.
Toplam 36 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Muhasebe, Denetim ve Mali Sorumluluk (Diğer)
Bölüm MAKALELER
Yazarlar

Engin Boztepe 0000-0003-0775-6129

Proje Numarası --
Erken Görünüm Tarihi 27 Ekim 2023
Yayımlanma Tarihi 31 Ekim 2023
Yayımlandığı Sayı Yıl 2023 Sayı: 41

Kaynak Göster

APA Boztepe, E. (2023). ADLİ MUHASEBE STANDARTLARI: KARŞILAŞTIRMALI BİR ANALİZ VE ULUSLARARASI UYUM İÇİN ÖNERİLER. Uluslararası İktisadi Ve İdari İncelemeler Dergisi(41), 232-248. https://doi.org/10.18092/ulikidince.1340671


______________________________________________________

Adres: KTÜ-İİBF. Oda No:213    61080 TRABZON
e-mail : uiiidergisi@gmail.com