(Differences in Accounting Professionals' Levels of Awareness and Perceptions Regarding Forensic Accounting)

Abstract

Purpose – The aim of this study is to evaluate the opinions of accounting professionals about the subject of forensic accounting and to determine whether their awareness and perception levels about the profession of forensic accounting differ according to demographic variables. Design/methodology/approach – The universe of the research consists of accounting professionals registered in Kayseri SMMMO. As of the working date, there are 1520 members registered in KSMMMO. In this direction, a questionnaire was applied to members of the profession. In the survey conducted, 37 people were contacted by e-mail, 173 people were contacted by face-to-face interview, and a total of 210 people were surveyed. The data obtained from the surveys were analyzed using statistical methods such as reliability analysis, normality and frequency distribution, ANOVA in the SPSS program. Findings – In the study conducted to determine whether the awareness and perception levels of professional accountants about the forensic accounting profession differ according to demographic variables, significant differences were found in terms of age groups and experience. Awareness and perception averages of professional accountants participating in the research are higher in those aged 31- 45 and those with 11-25 years of experience compared to other groups. While significant differences were found between the awareness averages in terms of title, no significant differences were found between the perception averages. The average of professional accountants with the title of auditor is higher than those with other titles. Discussion – As a result of this study; It can be said that the infrastructure for the implementation of forensic accounting in our country is insufficient, awareness can be created for the forensic accounting profession with trainings and seminars, and this profession should be supported by laws in order to gain a corporate identity.