Investigatin of Errors and Fraud in Accounting in terms of Professional Ethics: Case of Erzincan Province

Abstract

In this study, it is aimed to evaluate the errors and frauds in terms of professional ethics and to reveal the opinions of professional accountants on these issues. In addition, it is another purpose of the study to determine the causes of errors and fraud in accounting, and what factors lead to errors and fraud. In this context, a questionnaire was applied to professional accountants
registered in Erzincan Chamber of Independent Accountants and Financial Advisors. The data obtained from the survey was analysed with percentage and frequency descriptive statistics by the help of SPSS program as well as Kruskal-Wallis tests. As a result of the study, professional accountants stated that they made mistakes due to their work intensity. It was also stated that the
current auditing system and tax practices are not effective enough to prevent mistakes and fraud in accounting and that a central ethics committee should be established. Finally, it has been determined that there is a significant difference between the experience of professional accountants and their opinions about error, cheating and vocational education in accounting and
the errors and frauds they encounter.