Araştırma Makalesi
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Türkiye'de Finansal Tablo Dolandırıcılığını Etkileyen Faktörler

Yıl 2025, Cilt: 6 Sayı: 1, 28 - 50, 02.06.2025

Serpil Tomak , Kadir Yılmaz

https://doi.org/10.56400/tarsusiibfdergisi.1602311

Öz

Bu çalışmanın amacı, Türkiye Sermaye Piyasası Kurulu'na (SPK) kayıtlı gerçek ve tüzel kişilere ilişkin 2011-2023 dönemi yıllık veriler kullanarak finansal tablo dolandırıcılığını etkileyen ekonomik ve ekonomik olmayan faktörler incelemektir. Genelleştirilmiş Doğrusal Model (GLM) sonuçları GSYİH, enflasyon (INF), kamu harcamaları (GOV) ve gelir eşitsizliği (GINI) gibi ekonomik faktörlerin finansal tablo dolandırıcılığını ve buna ilişkin cezaları etkilemede önemli rol oynadığını göstermektedir. Siyasi istikrar ve yolsuzluk algısı da önemli bir etkiye sahiptir. Bu sonuçlar, ekonomik ve sosyal faktörlerin finansal tablo dolandırıcılığı üzerindeki etkileriyle ilgili çeşitli hipotezleri desteklemektedir. Özellikle milli gelirdeki artışın (GSYİH) dolandırıcılığın oluşumunu azalttığı, döviz kuru dalgalanmalarının (EXR), gelir eşitsizliğinin (GINI) ve yolsuzluk algısının (CPI) ise artan dolandırıcılık vakaları ve cezalarıyla pozitif ilişki gösterdiği bulunmuştur.

Anahtar Kelimeler

Dolandırıcılık Finansal Raporlama Suistimal

Kaynakça

  • Abdullahi, R., and Mansor, N. (2015). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(4), 38-45. http://dx.doi.org/10.6007/IJARAFMS/v5-i4/1823
  • ACFE (2022). ACFE 2022 Fraud Raporu. Retrieved from: https://www.accafin.com/muhasebe/muhasebe-skandallari/acfe-fraud-raporu-2022
  • Ahmad, B., Ciupac-Ulici, M., & Beju, D-G. (2021). Economic and non-economic variables affecting fraud in European Countries. MDPI, 9(119), 1-17. http://dx.doi.org/10.3390/risks9060119
  • Aksoy, B. (2021). Finansal Tablo Hileleri’nin Makine Öğrenmesi Yöntemleri ve Lojistik Regresyon Kullanılarak Tahmin Edilmesi: Borsa İstanbul Örneği. Maliye Finans Yazıları, 115, 29-60. http://dx.doi.org/10.33203/mfy.733855
  • Akyol, A.C. (2020). Corporate governance and fraud. H. K. Baker, L. Purda & S. Saadi (Ed.). Corporate fraud exposed: A comprehensive and holistic approach (pp. 107-126). Bingley: Emerald Publishing Limited.
  • Arifin, M.B., and Prasetyo, A.B. (2018). Factors Influencing in the Fraudulent Financial Reporting. Jurnal Dinamika Akuntansi, 10(2), 99-113. http://dx.doi.org/10.15294/jda.v10i1.15220
  • Aslan, L. (2021). Financial statement fraud in the Turkish financial services sector. Istanbul Business Research, 50(2), 385-409. https://doi.org/10.26650/ibr.2021.50.844527
  • Beasley, M.S., Carcello, J.V., Hermanson, D.R., & Lapides, P.D. (2000). Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons. 14(4), 441-454. http://dx.doi.org/10.2308/acch.2000.14.4.441
  • Can, E.N. (2023). Exploring the relation between financial distress and financial errors or fraud: A case study of Borsa İstanbul. Turkish Studies- Economics, Finance, Politics, 18(4), 128 – 295. https://doi.org/10.7827/TurkishStudies.72753
  • Can, E.N., and Özarı, Ç. (2023). BİST30 şirketlerinin bazı finansal tablo kalemlerinin Benford yasası ile uyumluluğu. Mali Çözüm, 33(177), 773-806. https://doi.org/10.58348/denetisim.1312567
  • Coenen, T.L. (2008). Essentials of corporate fraud. New Jersey: John Wiley Sons, Inc. Cressey, D. R. (1953). Other people's money: A study of the social psychology of embezzlement. Glencoe: IL Free Press.
  • Demetriades, P., and Owusu-Agye, S. (2022). Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal. Journal of Financial Crime, 29(2), 729-763. https://doi.org/10.1108/JFC-05-2021-0108
  • Fitriana, L., Sinarasri, A., & Nurhacyono, N. (2024). Financial statements fraud of banks in Indonesia: A agency perspective. Media Akuntansi Universitas Muhammadiyah Semarang, 14(1), 102-113. http://dx.doi.org/10.26714/mki.14.1.2024.102-113
  • Gaffaroglu, S., and Alp, S. (2023). Detecting frauds in financial statements: A comprehensive literature review between 2019 and 2023. PressAcademia Procedia, 18, 47-51. https://doi.org/10.17261/Pressacademia.2023.1849
  • Hasani, A.S., Hanafi, M. F., & Supriadi, Y.N. (2023). Factors of financial statement fraud in non-financial companies listed in Indonesia Stock Exchange 2016-2019. PalArch’s Journal of Archaeology of Egypt / Egyptology, 20(2), 2369-2392.
  • Humphrey, E.A., Isenmilia, P.A., & Omoye, A.S. (2023). Fraud Pentagon: Detection of Financial Statement Fraud in a Firm. Mediterranean Journal of Social Sciences, 14(6). 102-113. http://dx.doi.org/10.36941/mjss-2023-0040
  • Jackson, C. W. (2015). Detecting accounting fraud: Analysis and ethics. England: Prentice Hall.
  • Karadeniz, E., İskenderoğlu, Ö., & Ayyıldız, N. (2023). Konaklama işletmelerinde finansal tablo kalemlerinin Benford Yasası’na uygunluğu. Anatolia: Turizm Araştırmaları Dergisi, 35(1), 29-41. https://doi.org/10.17123/atad.1382444
  • Khamainy, A.H., Ali, M., & Setiawan, A. (2022). Detecting financial statement fraud through new fraud diamond model: The case of Indonesia. Journal of Financial Crime, 29(3), 925-941. http://dx.doi.org/10.1108/JFC-06-2021-0118
  • Kırda, K. and Özçelik, M.K. (2021). Finansal tablo hilesi riski taşıyan şirketlerin veri madenciliği ile belirlenmesi. Muhasebe ve Vergi Uygulamaları Dergisi, 14(2), 609-639. https://doi.org/10.29067/muvu.802703
  • Kiymaz, H. (2020). Types of corporate fraud. H. K. Baker, L. Purda & S. Saadi (Ed.). Corporate fraud exposed: A comprehensive and holistic approach (pp. 19-38). Bingley: Emerald Publishing Limited.
  • Marks, J. (2009). Playing offense in a high-risk environment: A sophisticated approach to fighting fraud. Crowe Horwath. 1-15.
  • Moody Analytics (2024). Financial fraud – a fight on many fronts. Retrieved from: https://www.moodys.com/web/en/us/kyc/resources/insights/financial-fraud-fight-many-fronts.html
  • Omidi, M., Min, Q., & Omidi, M. (2017). Combined effect of economic variables on fraud: A survey of developing countries. Economics and Sociology, 10(2), 267-278. http://dx.doi.org/10.14254/2071-789X.2017/10-2/20
  • Özarı, Ç. (2023). Assessment of economic variables together with the Beneish M-Score model for detecting financial errors or fraud: A case study of Borsa Istanbul. Turkish Studies- Economics, Finance, Politics. 18(4), 1463-1475. http://dx.doi.org/10.7827/TurkishStudies.72750
  • Özevin, O. and Yazdıfar, H. (2020). Assessing the fraud risk factors in the financial statements with Benford’s Law. Muhasebe ve Vergii Uygulamaları Dergisi, 13(3), 543-569.
  • Perols, J.L., and Lougee, B.A. (2011). The relation between earnings management and financial statement fraud. Advances in Accounting, 1, 39-53. https://doi.org/10.1016/j.adiac.2010.10.004
  • Ramos, S., Perez-Lopez, J.A., Abreu, R., & Nunes, S. (2024). Impact of fraud in Europe: Causes and effects. Heliyon, 10, 1-19. https://doi.org/10.1016/j.heliyon.2024.e40049
  • Rezaee, Z. (2005). Causes, consequences, and deterrence of financial sta tement fraud. Critical Perspectives on Accounting, 16, 277–298. https://doi.org/10.1016/S1045-2354(03)00072-8
  • SEON (2024). The Total Opportunity Cost of Fraud is Bigger Than You Think. Retrieved from: https://seon.io/resources/total-cost-of-fraud/
  • Skeikh, F. (2021). When numbers don't add up: Accounting fraud and financial technology. India: Business Expert Press.
  • Sutherland, E.H. (1940). White-collar criminality. American Sociological Review, 5(1), 1–12. https://doi.org/10.2307/2083937
  • Tatar, B., and Kıymık, H. (2021). Finansal tablolarda hile riskinin tespit edilmesinde veri madenciliği yöntemlerinin kullanılmasına yönelik bir araştırma. Journal of Yasar University, 16(64), 1700-1719. https://doi.org/10.19168/jyasar.956623
  • Tharifah, N.T., Yahya, I., Sadalia, I., & Darwin, D. (2023). Factors affecting fraud in financial reports with the Fraud Triangle perspective in SOE Companies on the Indonesia Stock Exchange. International Journal of Research and Review, 10(6), 496-510. https://doi.org/10.52403/ijrr.20230662
  • Wells, J.T. (2017). Corporate fraud handbook. New Jersey: Wiley Publishing.
  • Wolfe, D.T., and Hermanson, D.R. (2004). The fraud diamond: Considering the four elements of fraud. CPA Journal, 38-42.
  • Yarana, C. (2023). Factors influencing financial statement fraud: An analysis of the Fraud Diamond Theory from evidence of Thai listed companies. WSEAS Transactions on Business and Economics, 20, 1659-1672. http://dx.doi.org/10.37394/23207.2023.20.147
  • Yılmaz K., and Turanlı M. A. (2023). Multi-disciplinary investigation of linearization deviations in different regression models. Asian Journal of Probability and Statistics, 22(3), 15-19.
  • Yusrianti, H., Ghozali, I., Yuyetta, E., Aryanto., & Meirawati, E. (2020). Financial statement fraud risk factors of Fraud Triangle: Evidence from Indonesia. International Journal of Financial Research, 11(4), 36-51. http://dx.doi.org/10.5430/ijfr.v11n4p36

FACTORS AFFECTING FINANCIAL STATEMENT FRAUD IN TURKIYE

Yıl 2025, Cilt: 6 Sayı: 1, 28 - 50, 02.06.2025

Serpil Tomak , Kadir Yılmaz

https://doi.org/10.56400/tarsusiibfdergisi.1602311

Öz

The aim of this study is to examine the economic and non-economic factors affecting financial statement fraud by using annual data in the period from 2011 to 2023, concerning individuals and legal entities registered with the Capital Markets Board of Türkiye (SPK). The results of the Generalized Linear Model (GLM) indicate that economic factors such as GDP, inflation (INF), government spending (GOV), and income inequality (GINI) all play significant roles in influencing financial statement fraud and the penalties associated with it. Political stability and perception of corruption also have an important impact. These results support several hypotheses related to the effects of economic and social factors on financial statement fraud. Specifically, an increase in national income (GDP) is found to reduce the occurrence of fraud, while exchange rate fluctuations (EXR), income inequality (GINI), and the perception of corruption (CPI) are found to be positively associated with increased fraud cases and penalties.

Anahtar Kelimeler

Fraud Financial Reporting Corruption

Etik Beyan

etik beyanı gerektirmemektedir.

Destekleyen Kurum

yok

Teşekkür

teşekkürler

Kaynakça

  • Abdullahi, R., and Mansor, N. (2015). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(4), 38-45. http://dx.doi.org/10.6007/IJARAFMS/v5-i4/1823
  • ACFE (2022). ACFE 2022 Fraud Raporu. Retrieved from: https://www.accafin.com/muhasebe/muhasebe-skandallari/acfe-fraud-raporu-2022
  • Ahmad, B., Ciupac-Ulici, M., & Beju, D-G. (2021). Economic and non-economic variables affecting fraud in European Countries. MDPI, 9(119), 1-17. http://dx.doi.org/10.3390/risks9060119
  • Aksoy, B. (2021). Finansal Tablo Hileleri’nin Makine Öğrenmesi Yöntemleri ve Lojistik Regresyon Kullanılarak Tahmin Edilmesi: Borsa İstanbul Örneği. Maliye Finans Yazıları, 115, 29-60. http://dx.doi.org/10.33203/mfy.733855
  • Akyol, A.C. (2020). Corporate governance and fraud. H. K. Baker, L. Purda & S. Saadi (Ed.). Corporate fraud exposed: A comprehensive and holistic approach (pp. 107-126). Bingley: Emerald Publishing Limited.
  • Arifin, M.B., and Prasetyo, A.B. (2018). Factors Influencing in the Fraudulent Financial Reporting. Jurnal Dinamika Akuntansi, 10(2), 99-113. http://dx.doi.org/10.15294/jda.v10i1.15220
  • Aslan, L. (2021). Financial statement fraud in the Turkish financial services sector. Istanbul Business Research, 50(2), 385-409. https://doi.org/10.26650/ibr.2021.50.844527
  • Beasley, M.S., Carcello, J.V., Hermanson, D.R., & Lapides, P.D. (2000). Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons. 14(4), 441-454. http://dx.doi.org/10.2308/acch.2000.14.4.441
  • Can, E.N. (2023). Exploring the relation between financial distress and financial errors or fraud: A case study of Borsa İstanbul. Turkish Studies- Economics, Finance, Politics, 18(4), 128 – 295. https://doi.org/10.7827/TurkishStudies.72753
  • Can, E.N., and Özarı, Ç. (2023). BİST30 şirketlerinin bazı finansal tablo kalemlerinin Benford yasası ile uyumluluğu. Mali Çözüm, 33(177), 773-806. https://doi.org/10.58348/denetisim.1312567
  • Coenen, T.L. (2008). Essentials of corporate fraud. New Jersey: John Wiley Sons, Inc. Cressey, D. R. (1953). Other people's money: A study of the social psychology of embezzlement. Glencoe: IL Free Press.
  • Demetriades, P., and Owusu-Agye, S. (2022). Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal. Journal of Financial Crime, 29(2), 729-763. https://doi.org/10.1108/JFC-05-2021-0108
  • Fitriana, L., Sinarasri, A., & Nurhacyono, N. (2024). Financial statements fraud of banks in Indonesia: A agency perspective. Media Akuntansi Universitas Muhammadiyah Semarang, 14(1), 102-113. http://dx.doi.org/10.26714/mki.14.1.2024.102-113
  • Gaffaroglu, S., and Alp, S. (2023). Detecting frauds in financial statements: A comprehensive literature review between 2019 and 2023. PressAcademia Procedia, 18, 47-51. https://doi.org/10.17261/Pressacademia.2023.1849
  • Hasani, A.S., Hanafi, M. F., & Supriadi, Y.N. (2023). Factors of financial statement fraud in non-financial companies listed in Indonesia Stock Exchange 2016-2019. PalArch’s Journal of Archaeology of Egypt / Egyptology, 20(2), 2369-2392.
  • Humphrey, E.A., Isenmilia, P.A., & Omoye, A.S. (2023). Fraud Pentagon: Detection of Financial Statement Fraud in a Firm. Mediterranean Journal of Social Sciences, 14(6). 102-113. http://dx.doi.org/10.36941/mjss-2023-0040
  • Jackson, C. W. (2015). Detecting accounting fraud: Analysis and ethics. England: Prentice Hall.
  • Karadeniz, E., İskenderoğlu, Ö., & Ayyıldız, N. (2023). Konaklama işletmelerinde finansal tablo kalemlerinin Benford Yasası’na uygunluğu. Anatolia: Turizm Araştırmaları Dergisi, 35(1), 29-41. https://doi.org/10.17123/atad.1382444
  • Khamainy, A.H., Ali, M., & Setiawan, A. (2022). Detecting financial statement fraud through new fraud diamond model: The case of Indonesia. Journal of Financial Crime, 29(3), 925-941. http://dx.doi.org/10.1108/JFC-06-2021-0118
  • Kırda, K. and Özçelik, M.K. (2021). Finansal tablo hilesi riski taşıyan şirketlerin veri madenciliği ile belirlenmesi. Muhasebe ve Vergi Uygulamaları Dergisi, 14(2), 609-639. https://doi.org/10.29067/muvu.802703
  • Kiymaz, H. (2020). Types of corporate fraud. H. K. Baker, L. Purda & S. Saadi (Ed.). Corporate fraud exposed: A comprehensive and holistic approach (pp. 19-38). Bingley: Emerald Publishing Limited.
  • Marks, J. (2009). Playing offense in a high-risk environment: A sophisticated approach to fighting fraud. Crowe Horwath. 1-15.
  • Moody Analytics (2024). Financial fraud – a fight on many fronts. Retrieved from: https://www.moodys.com/web/en/us/kyc/resources/insights/financial-fraud-fight-many-fronts.html
  • Omidi, M., Min, Q., & Omidi, M. (2017). Combined effect of economic variables on fraud: A survey of developing countries. Economics and Sociology, 10(2), 267-278. http://dx.doi.org/10.14254/2071-789X.2017/10-2/20
  • Özarı, Ç. (2023). Assessment of economic variables together with the Beneish M-Score model for detecting financial errors or fraud: A case study of Borsa Istanbul. Turkish Studies- Economics, Finance, Politics. 18(4), 1463-1475. http://dx.doi.org/10.7827/TurkishStudies.72750
  • Özevin, O. and Yazdıfar, H. (2020). Assessing the fraud risk factors in the financial statements with Benford’s Law. Muhasebe ve Vergii Uygulamaları Dergisi, 13(3), 543-569.
  • Perols, J.L., and Lougee, B.A. (2011). The relation between earnings management and financial statement fraud. Advances in Accounting, 1, 39-53. https://doi.org/10.1016/j.adiac.2010.10.004
  • Ramos, S., Perez-Lopez, J.A., Abreu, R., & Nunes, S. (2024). Impact of fraud in Europe: Causes and effects. Heliyon, 10, 1-19. https://doi.org/10.1016/j.heliyon.2024.e40049
  • Rezaee, Z. (2005). Causes, consequences, and deterrence of financial sta tement fraud. Critical Perspectives on Accounting, 16, 277–298. https://doi.org/10.1016/S1045-2354(03)00072-8
  • SEON (2024). The Total Opportunity Cost of Fraud is Bigger Than You Think. Retrieved from: https://seon.io/resources/total-cost-of-fraud/
  • Skeikh, F. (2021). When numbers don't add up: Accounting fraud and financial technology. India: Business Expert Press.
  • Sutherland, E.H. (1940). White-collar criminality. American Sociological Review, 5(1), 1–12. https://doi.org/10.2307/2083937
  • Tatar, B., and Kıymık, H. (2021). Finansal tablolarda hile riskinin tespit edilmesinde veri madenciliği yöntemlerinin kullanılmasına yönelik bir araştırma. Journal of Yasar University, 16(64), 1700-1719. https://doi.org/10.19168/jyasar.956623
  • Tharifah, N.T., Yahya, I., Sadalia, I., & Darwin, D. (2023). Factors affecting fraud in financial reports with the Fraud Triangle perspective in SOE Companies on the Indonesia Stock Exchange. International Journal of Research and Review, 10(6), 496-510. https://doi.org/10.52403/ijrr.20230662
  • Wells, J.T. (2017). Corporate fraud handbook. New Jersey: Wiley Publishing.
  • Wolfe, D.T., and Hermanson, D.R. (2004). The fraud diamond: Considering the four elements of fraud. CPA Journal, 38-42.
  • Yarana, C. (2023). Factors influencing financial statement fraud: An analysis of the Fraud Diamond Theory from evidence of Thai listed companies. WSEAS Transactions on Business and Economics, 20, 1659-1672. http://dx.doi.org/10.37394/23207.2023.20.147
  • Yılmaz K., and Turanlı M. A. (2023). Multi-disciplinary investigation of linearization deviations in different regression models. Asian Journal of Probability and Statistics, 22(3), 15-19.
  • Yusrianti, H., Ghozali, I., Yuyetta, E., Aryanto., & Meirawati, E. (2020). Financial statement fraud risk factors of Fraud Triangle: Evidence from Indonesia. International Journal of Financial Research, 11(4), 36-51. http://dx.doi.org/10.5430/ijfr.v11n4p36
Toplam 39 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Sermaye Piyasaları
Bölüm Araştırma Makaleleri
Yazarlar

Serpil Tomak 0000-0002-2092-1582

Kadir Yılmaz 0000-0003-2568-3015

Yayımlanma Tarihi 2 Haziran 2025
Gönderilme Tarihi 16 Aralık 2024
Kabul Tarihi 7 Ocak 2025
Yayımlandığı Sayı Yıl 2025 Cilt: 6 Sayı: 1

Kaynak Göster

APA Tomak, S., & Yılmaz, K. (2025). FACTORS AFFECTING FINANCIAL STATEMENT FRAUD IN TURKIYE. Tarsus Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 6(1), 28-50. https://doi.org/10.56400/tarsusiibfdergisi.1602311
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