Akademik Veri Yönetim Sistemi
JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY, cilt.8, sa.1, ss.457-478, 2021 (ESCI)
Financial statement fraud, which has recently emerged with financial scandals and financial crises and is one of the types of professional fraud, is of particular concern to financial actors as well as all stakeholders. Financial statement frauds differ according to their purpose. If the purpose of the fraudsters is to show high business performance, the profitability, income or assets of the business are high and/or low due to operating expenses or losses; If the purpose of fraudulent persons is to avoid taxes and/or to distribute less dividends, the opposite will be followed and a false reporting will be made within this scope. From this point of view, financial statements are guiding in decision-making processes for all financial actors in financial markets, in other words, investors, suppliers, creditors and all other stakeholders. Therefore, it is important for all stakeholders to evaluate businesses based on accurate and realistic financial statements. In this study, the financial statements and accounting records created as a result of fraudulent and / or erroneous financial reporting practices on the basis of the determined assumptions of an enterprise operating in Antalya and the financial items included in the financial statements free of fraud and /or error were evaluated by comparison analysis..