Abstract:

Accounting scandals have been experienced in the business world from past to present. These scandals have deeply shaken not only the country in which they emerged, but also the whole world and world markets. The fact that the auditors have a role in the scandals that have arisen has made it necessary to make some arrangements in the field of auditing. The role of auditors in the collapse of companies like Enron and WorldCom has tarnished the reputation of audit firms, undermined investor confidence in financial markets, and discredited the regulators and executives who run the world's largest publicly traded companies. In this study, accounting scandals that have resonated all over the world from past to present and audit companies that have a role in scandals are mentioned. The measures taken to renew the trust damaged after the scandals and the effects of the scandals on Turkey were examined in a theoretical framework.

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