ANALYZING THE IMPACT OF FORENSIC ACCOUNTING ON THE DETECTION OF FINANCIAL INFORMATION MANIPULATION
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Tarih
2019
Yazarlar
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Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The advent of rapid technological change and globalization has prominently decreased the ability of traditional methods to deal with financial information manipulation. Forensic accounting has brought a contemporary approach to the investigation of financial information manipulation. Financial market participants expect that future demand for forensic accountants will significantly increase in the business environment. Forensic accounting applications have grabbed significant attention in the recent years due to its effectiveness in the investigation of financial information manipulation. Forensic accounting includes a wide range of activities such as litigation support, expert witness and fraud investigation. Past experiences have proved that forensic accounting practices play a pivotal role in the detection and deterrence of financial information manipulation. In this study, Mann-Whitney U test is employed to test differences between financial statement variables of non-manipulator and manipulator firms. The results of Mann-Whitney U test reveal that current ratio, net working capital, return on assets, return on equity, profit margin, and size of non-manipulator firms is higher than those of manipulator firms. This study also aims to investigate the impacts of forensic accounting on the detection of financial information manipulation in the current business environment. The dynamics of forensic accounting are discussed. The methods used by forensic accountants to detect financial information manipulation are presented.
Açıklama
Anahtar Kelimeler
Adli Tıp
Kaynak
Manas Journal of Social Studies
WoS Q Değeri
Scopus Q Değeri
Cilt
8
Sayı
2
