Muhasebe Hilelerinin Önlenmesinde Kullanilan Araçlar: BIST Sirketleri Üzerine Bir Arastirma

After accounting frauds detected in Enrons' balance sheet on December 31, 2000, in the following years of 2001 and 2002, substantial accounting crises affecting the whole world emerged. Huge companies of their own sectors such as Enron, WorldCom, Adelphia, Owest in the US; Parmalat, Royal, AG i...

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Bibliographic Details
Published in:Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi 2014-04 (62)
Main Authors: Yildiz, Ekrem, Baskan, Tuba Derya
Format: Article
Language:eng ; tur
Subjects:
Audits
Scandals
Online Access:Get full text
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Summary:After accounting frauds detected in Enrons' balance sheet on December 31, 2000, in the following years of 2001 and 2002, substantial accounting crises affecting the whole world emerged. Huge companies of their own sectors such as Enron, WorldCom, Adelphia, Owest in the US; Parmalat, Royal, AG in Europe were influenced by the crises. At this point, in order to increase the functuonality of audit firms some instruments are used. These are internal audit, internal control, external audit, notification lines, special units analyzing fraud and errors. In this article, those instruments, designed to eliminate accounting frauds, are being studied, examining the suitability of them for the companies listed in Istanbul Stock Market - Borsa Istanbul (BIST).
ISSN:1304-0391
2146-3042