(Evaluation of Limiting Factors for Forensic Accounting Practices: Sanlıurfa Accounting Professionals Practice)

Abstract

Purpose – In this study, it is aimed to determine whether the perspectives of professional accountants regarding the restrictive factors related to forensic accounting practices have a significant difference within the framework of their demographic characteristics. Design/methodology/approach – In line with the purpose of the research, a model has been proposed to determine whether there is any difference within the scope of demographic characteristics of professional accountants' perspectives on the restrictive factors related to the application of forensic accounting. Model; normality test, factor, reliability, validity and correlation analyzes were tested. In the model, the relevant limiting factors were evaluated as dependent variables, and demographic characteristics of accounting professionals were evaluated as independent variables. Şanlıurfa Certified Public Accountants and Certified Public Accountants cover the universe of the study. The sample table suggested by Yazıcıoğlu and Erdoğan (2004: 50) was used to determine the sample size. Accordingly, data were obtained from 112 participants in the study by questionnaire method. Results – No statistically significant difference was found between the restrictive factors related to forensic accounting practices and demographic characteristics. On the other hand, a statistically significant relationship was determined between the limiting factors. Accordingly, it has been determined that professional accountants participate in the restrictive factors related to the different dimensions determined for forensic accounting practices at a high level and in the same direction. However, it has been determined that professional accountants have an undecided attitude, especially in the statements about the roles of professional organizations in forensic accounting education. Discussion – The necessity of establishing or developing the determined issues for forensic accounting practices has been put forward by the accounting professionals. Accordingly, forensic accounting; It is necessary to establish a legal basis, to establish legislation and standards, to provide education with academic curricula, and to pay service fees from sources that do not harm their independence. These results were similar to the results of establishing the legal framework for forensic accounting practices and ensuring the awareness of its standards, expressed in the literature studies.