Abstract:

Accounting profession gained a legal identity in our country through the Law No. 3568 enacted in 1989. This law sets the qualifications that should be possessed to be a member of the profession and defines the exams to be accepted to the profession and the procedure required to render services in this field as professionals. Article 48 of the law regulates the disciplinary action to be taken against the members of this profession committing crimes. This study investigated the disciplinary penalties applied to the members of accounting profession in Turkey between 2000 and 2008. This study focused only on the penalties imposed in this interval because of the limitations faced in accessing the data about more previous times. Among all the disciplinary penalties against members of accounting profession promulgated in the Official Gazette of Turkey between 2000 and 2008, this study gathered data on the penalty of temporary suspension from professional activities and the penalty of expulsion from the profession. The disciplinary penalties were examined according to years, regions, the number and type of taxpayer, and the number and type of accountancy profession member. How the dependant variables of the penalty of temporary suspension from professional activities and the penalty of expulsion from the profession, promulgated in the Official Gazette of Turkey between 2000 and 2008, were influenced by the independent variables of taxpayer type, profession member type, regions and years was analyzed by means of STATA 10 software.

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