The Role of Forensic Accounting In Tax Cases
Journal Title: Muhasebe ve Finansman Dergisi - Year 2017, Vol 19, Issue 76
Abstract
The purpose of this study is to compare and to determine the differences between " Forensic accounting: It’s the accounting expertise that includes research techniques and methods blended with accounting information and skills. Forensic accounting specialists will be able to help taxpayers who think they are victims of tax law, to judges and lawyers in tax cases under the name of expertise, expert witness and counseling support. In this study, the tax cases and forensic accounting relations were tried to be put forward, later by the questionnaires the perspectives of certified public accountants, lawyers and judges were questioned to forensic accounting practises. The data obtained from 426 questionnaires were analyzed using SPSS 21.0 software. As a result of the analysis, significantly differences were found in terms of occupation, years of service and age.
Authors and Affiliations
Murat Özdemir
Effects of Match-fixing Related Publications on Football Clubs’ Stock Prices: An Example from Turkey
The phenomenon of match-fixing can be found in any field of sport contests. Matchfixing not only weakens the joy of watching sport competitions for the fans, but also causes financial losses for the investors. Match fixi...
Financial Failure Estimation By Employing Logistic Regression Model: Application On Food, Beverage And Tobacco Companies Listed On The Borsa İstanbul
Due to global financial crises, challenging and changing domestic and international economic conditions, the businesses that cannot gain competitive advantage by any reason face difficulties which eventually cause them t...
KOBİ’lerde Planlama Ve Kontrol Uygulamaları: Durumsallık Teorisi Temelinde İşletme Performansına Katkısı
Planlama ve kontrol uygulamaları yönetim muhasebesi ve kontrol sistemlerinin başlıca fonksiyonlarındandır. Literatürde, durumsallık teorisini benimseyen çalışmaların büyük bir bölümünde; yönetim muhasebesinin fonksiyonla...
Muhasebe Meslek Mensuplarının İş Tatmini Üzerinde Kontrol Odağı Etkisini Tespit Etmeye Yönelik Bir Araştırma
Bu çalışmanın amacı, muhasebe meslek mensupları açısından kontrol odağı ile iş tatmini ve performansı arasındaki ilişkiyi incelemektir. Araştırmaya katılanların kontrol odağı, iş tatmini ve performans düzeylerini belirle...
Individual Investor Demographics: Investigation Of Risk Return Preferences in Osmaniye with Multinomıal Probit Model
Individual investors are individuals who make transaction for self accounts. In the study, the factors that influenced individual investors risk return preferences has been investigated by means of various demographic...