Investigation of Fraud Awareness in Accounting Professionals: The Case of Sivas
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Abstract
The fact that accounting frauds contain information that does not reflect the truth creates various disadvantages by misleading accounting information users. It is considered important to prevent these negativities and increase economic efficiency. With the correct determination of the trends that lead to fraud in accounting, sanction power can be created to prevent fraudulent activities. The aim of this study is to determine the views and attitudes of professional accountants operating in Sivas towards fraud awareness. The questionnaire form, which was used as a data collection tool within the scope of the study, was applied to 99 accounting professionals operating in Sivas. In the process of analyzing the obtained data, relational statistics were used together with descriptive statistics. Percentage, frequency, standard deviation and mean values were used in the interpretation of descriptive data. It was desired to determine whether the total scores obtained from the 2-level variable differ in terms of gender. Mann-Whitney U test, which is a gender non-parametric test, was applied because the scores obtained did not comply with the normal distribution (p:0.001). Kruskall-Wallis test was used for other variables. By evaluating the results of the analysis, it was tried to determine the perceptions of the accounting professionals towards fraud. According to the main findings of the study, it has been determined that most of the participating professionals do not attach importance to ethical values among their personal characteristics, and most of them do not have an awareness of cheating while receiving accounting education. In addition, most of the participants (85.9%) think that cheating is not a problem for businesses in Sivas. This result suggests that businesses do not see fraud as an important tool.
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