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Hileli Finansal Raporlamada Ýç Denetçilerin Sorumluluðununun Tespitine Ýliþkin Bir Araþtýrma

Author

Listed:
  • Zeki DOÐAN

    (Ömer Halisdemir Üniversitesi Ý.Ý.B.F., Niðde.)

  • Fatma ÇITAK

    (Amasya Üniversitesi Gümüþhacýköy M.Y.O., Amasya.)

Abstract

Hileli finansal raporlamanýn tespitinde ve önlenmesinde, baþta iþletmelerin en üst yönetimi olmak üzere iþletmelerdeki yönetim kurullarýnýn, iþletmelerdeki denetim komitelerinin, iþletmelerdeki çalýþan iç denetçilerinin, baðýmsýz denetçilerin ve sermaye piyasasý kurullarýnýn önemli sorumluluklarý bulunmaktadýr. Hileli finansal raporlamanýn tespitinde ve önlenmesinde hangi tarafýn sorumluðu daha fazla olduðuna iliþkin literatürde gerek teorik gerekse bir çok araþtýrmaya dayalý çalýþmalar bulunmaktadýr. Bu çalýþmada ise, sadece hileli finansal raporlamada iç denetçilerinin sorumluluklarýný belirlemeye yönelik yapýlan araþtýrma sonuçlarýna yer verilmiþtir.

Suggested Citation

  • Zeki DOÐAN & Fatma ÇITAK, 2017. "Hileli Finansal Raporlamada Ýç Denetçilerin Sorumluluðununun Tespitine Ýliþkin Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(2), pages 49-62.
    • Handle: RePEc:eco:journ4:2017-02-05
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    Keywords

    Hileli finansal raporlama; hileli finansal raporlamada iç denetçilerin sorumluluðu.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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