Abstract:

Today, the concept of fraud, undeniably has significant effects on businesses, employees and harms the world economy and sectors in many ways. In addition to investigating fraudulent transactions, the revisions made to the law and the responsibilities imposed on professional organizations have increased, fraudulent acts could not be prevented too much. One of the important professional elements in combating frauds is ethics. As in every profession, individuals who are members of accounting profession have priorities and responsibilities about ethics in the processes related to accounting profession. In the study, a quantitative application has been made in order to determine the ethical values and fraud aspects of professional accountants. In this context, a questionnaire form which investigates the professional ethics values and fraud issues as well as the relationship between ethics and fraud has been sent and delivered to 393 people who are working actively in the accounting profession. 360 respondents who responded correctly to these questionnaires were evaluated and included in the statistical analyses. The age, gender and demographic characteristics of the surveyed individuals were examined within the scope of the study. It is aimed to determine the internal and external elements that direct professional members to fraud. In the framework of the models and hypotheses created within the scope of the study, t-test and Anova analyses were used for the difference tests of the demographic factors and the correlation and regression analysis were used to determine the relationships between the variables. The findings obtained from the study showed that the perception of ethical values affect the tendency towards fraud. According to these results, there is a negative relationship between ethical values and cheating.

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