INVESTIGATION REGARDING THE PROFESSIONAL ETHICS OF ACCOUNTING ERRORS AND
CHEATS EXAMPLE OF DİYARBAKİR

Suat OKAY

INVESTIGATION REGARDING THE PROFESSIONAL ETHICS OF ACCOUNTING ERRORS AND CHEATS EXAMPLE OF DİYARBAKİR

Abstract

Author(s): Suat OKAY

Inthisstudy, ethicalaspects of accountancyprofessionandtheaccountingprofession in theissue of errorandfraudareinvestigated. Primarilywiththe general structure of accountinginformation has beengivenabouttheprofession of accountancy, thentheaccountingprofessionandthe moral dimension of accountingerrorsandfraudrelatedissues as examined. Inthisstudythestrongestfactororfactorswhichencourageindependentaccountingprofessionalstomakeunethicalbehaviorandmist akeweresearched in theprovincialtype of Diyarbak?r. Inaddition, in thestudy, therelationbetweenthe main factorscausingunethicalbehaviorandsomefactorsbecamethematter of study. At theend of thestudy, a surveywasorganizedandthecenter of theprovince of Diyarbak?rChamber of PublicAccountantsand Financial AdvisorsRegisteredaccountantsandfinancialconsultants in theeducationallevel of theaccountant-taxadvisor, experienceandexpertise, accountingandtheaccountingprofession'sethicaldimension of faultandrelatedfraudhavebeenvariousopinions.

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