Accounting professionals' perceptions of accounting culture and fraudulent financial reporting in the age of sustainability: Case of Istanbul province

Basit Öğe Kaydı
dc.authorid0000-0001-7497-6549
dc.authorid0000-0001-6483-4547
dc.contributor.authorKayısı, Muhammet
dc.contributor.authorAksoy, Tamer
dc.contributor.otherYönetim Bilimleri Fakültesi, İşletme Bölümü
dc.date.accessioned2024-12-23T05:52:32Z
dc.date.available2024-12-23T05:52:32Z
dc.date.issued2024
dc.departmentİHÜ, Lisansüstü Eğitim Enstitüsü, İşletme Ana Bilim Dalı
dc.departmentİHÜ, Yönetim Bilimleri Fakültesi, İşletme Bölümü
dc.description.abstractThis study mainly aimed to examine the perceptions of Accounting Professionals-APs (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) working in Istanbul on accounting culture and fraudulent financial reporting. It also aimed to investigate whether there is a significant relationship between APs’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics. Methodologically, a descriptive online survey method covering a questionnaire was applied to collect data. The sample consisted of 314 APs operating in Istanbul. Data were analyzed with SPSS-22. The study revealed that there is a significant relationship between the perceptions of APs on accounting culture and fraudulent financial reporting. It also indicated that these perceptions differ according to demographic characteristics. In the light of subvalues of accounting culture, the perceptions of “The Flexibility of Accounting Culture versus Uniformity” and Professionalism versus Status quo” vary according to the gender. In this respect, it was determined that female professionals exhibited more professionalization and uniformity tendencies than men, while male professionals exhibited more flexibility and status quo tendencies compared to women. Furthermore, it was understood that other demographic characteristics (age, years of service, education level, title, number of clients) are not effective variables on the accounting culture perception. On the other hand, it was found that the perceptions of APs on fraudulent financial reporting differ according to demographic characteristics (such as gender, age, years of service and title), however, it does not differ according to the number of customers and education level. In other words, those characteristics do not have any effect on the perception of fraudulent financial reporting
dc.identifier.citationKayısı, M. ve Aksoy, T. (2024). Accounting professionals' perceptions of accounting culture and fraudulent financial reporting in the age of sustainability: Case of Istanbul province. Bussecon Review of Social Sciences, 6(3), 1-21. https://doi.org/10.36096/brss.v6i3.718
dc.identifier.doi10.36096/brss.v6i3.718
dc.identifier.endpage21
dc.identifier.issn2687-2285
dc.identifier.issue3
dc.identifier.startpage1
dc.identifier.urihttps://doi.org/10.36096/brss.v6i3.718
dc.identifier.urihttps://hdl.handle.net/20.500.12154/3136
dc.identifier.volume6
dc.institutionauthorKayısı, Muhammet
dc.institutionauthorAksoy, Tamer
dc.institutionauthorid0000-0001-7497-6549
dc.institutionauthorid0000-0001-6483-4547
dc.language.isoen
dc.publisherBusssecon International
dc.relation.ispartofBussecon Review of Social Sciences
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Öğrenci
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.relation.publicationcategoryÖğrenci
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectAccounting Culture
dc.subjectFraudulent Financial Reporting
dc.subjectFinancial Statement Fraud
dc.subjectAccounting Professionals
dc.subjectAuditing
dc.titleAccounting professionals' perceptions of accounting culture and fraudulent financial reporting in the age of sustainability: Case of Istanbul province
dc.typeArticle
dspace.entity.typePublication
relation.isAuthorOfPublicationbbc73b61-a694-4832-936e-e3747e3f0cf6
relation.isAuthorOfPublication.latestForDiscoverybbc73b61-a694-4832-936e-e3747e3f0cf6
relation.isOrgUnitOfPublicationc9253b76-6094-4836-ac99-2fcd5392d68f
relation.isOrgUnitOfPublication.latestForDiscoveryc9253b76-6094-4836-ac99-2fcd5392d68f

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