İşletmelerde Teknolojik Dönüşüm Ekseninde Hile Tespiti ve Adli Muhasebeciler
Özet
Referanslar
Adelowotan, M. O. (2025). Artificial intelligence in accounting, auditing and finance: A Guide for Implementation and Use. Springer.
Akinbowale, O. E., Klingelhöfer, H. E. ve Zerihun, M. F. (2020). An innovative approach in combating economic crime using forensic accounting techniques. Journal of Financial Crime, 27(4), 1253-1271. https://doi.org//10.1108/JFC-04-2020-0053
Alzola, M. (2017). Beware of the watchdog: Rethinking the normative justification of gatekeeper liability. Journal Of Business Ethics, 140(4), 705-721. https://doi.org/10.1007/s10551-017-3460-3
Appelbaum, D. & Nehmer, R. A. (2020). Auditing cloud-based blockchain accounting systems. Journal Of Information Systems, 34(2), 5-21. https://doi.org/https://doi.org/10.2308/isys-52660
Association of Certified Fraud Examiners (ACFE). (2024). Occupational fraud 2024: A report to the nations. ACFE. https://www.acfe.com/report-to-the-nations/2024/
Bao, Y., Ke, B., Li, B., Yu, Y. J. & Zhang, J. (2020). Detecting accounting fraud in publicly traded US firms using a machine learning approach. Journal Of Accounting Research, 58(1), 199-235. https://doi.org//10.1111/1475-679X.12292
Bologna, J. & Lindquist, R. J. (1995). Fraud auditing and forensic accounting: new tools and techniques. Wiley.
Carslaw, C. A. (1988). Anomalies in income numbers: Evidence of goal oriented behavior. Accounting Review, 321-327.
Casey, E. (2011). Digital evidence and computer crime: Forensic science, computers, and the internet. Academic press.
Coakley, J. R. & Brown, C. E. (2000). Artificial neural networks in accounting and finance: modeling issues. International Journal of Intelligent Systems in Accounting, Finance and Management, 9(2), 119-144.
Cressey, D. R. (1953). Other people's money; a study of the social psychology of embezzlement.
Crowe, H. (2011). Why the fraud triangle is no longer enough. Horwath, Crowe LLP.
Çeliker, F. & Aygün, M. (2018). Adli muhasebe ve ilgili taraflarin algi düzeyleri: van örneği. Van Yüzüncü Yıl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 3(6), 151-166.
Digabriele, J. A. (2008). An empirical investigation of the relevant skills of forensic accountants. Journal Of Education For Business, 83(6), 331-338. https://doi.org//10.3200/JOEB.83.6.331-338
Doğan, S. & Kayakıran, D. (2017). İşletmelerde hile denetiminin önemi. Maliye ve Finans Yazıları, (108), 167-187. https://doi.org//10.33203/mfy.331610
Durtschi, C., Hillison, W. & Pacini, C. (2004). The effective use of Benford’s law to assist in detecting fraud in accounting data. Journal of Forensic Accounting, 5(1), 17-34.
Earley, C. E. (2015). Data analytics in auditing: Opportunities and challenges. Business Horizons, 58(5), 493-500. https://doi.org//10.1016/j.bushor.2015.05.002
Eubanks, V. (2018). Automating inequality: How high-tech tools profile, police, and punish the poor. Macmillan+ ORM.
Gandomi, A. & Haider, M. (2015). Beyond the hype: Big data concepts, methods, and analytics. International Journal Of Information Management, 35(2), 137-144. https://doi.org//10.1016/j.ijinfomgt.2014.10.007
Gray, D. (2008). Forensic accounting and auditing: Compared and contrasted to traditional accounting and auditing. American Journal Of Business Education, 1(2), 115-126. https://doi.org/10.19030/ajbe.v1i2.4644
Guo, H. & Tang, Z. (2025). Artificial Intelligence in Forensic Accounting: A Literature Review. Journal of Accounting and Finance, 25(3), 99. https://doi.org/0.33423/jaf.v25i3.7380
Hossain, M. Z. (2023). Emerging trends in forensic accounting: Data analytics, cyber forensic accounting, cryptocurrencies, and blockchain technology for fraud investigation and prevention. Cyber Forensic Accounting, Cryptocurrencies, and Blockchain Technology for Fraud Investigation and Prevention (May 16, 2023).
Issa, H., Sun, T. & Vasarhelyi, M. A. (2016). Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation. Journal of Emerging Technologies ın Accounting, 13(2), 1-20. https://doi.org//10.2308/jeta-10511
Jans, M., Alles, M. & Vasarhelyi, M. (2013). The case for process mining in auditing: Sources of value added and areas of application. International Journal of Accounting Information Systems, 14(1), 1-20. https://doi.org//10.1016/j.accinf.2012.06.015
Jo, H., Hsu, A., Llanos-Popolizio, R. & Vergara-Vega, J. (2021). Corporate governance and financial fraud of Wirecard. European Journal of Business and Management Research, 6(2), 96-106. https://doi.org/10.24018/ejbmr.2021.6.2.784
Johnson, R. E., Silverman, S. B., Shyamsunder, A., Swee, H.-Y., Rodopman, O. B., Cho, E. & Bauer, J. (2010). Acting superior but actually inferior?: Correlates and consequences of workplace arrogance. Human Performance, 23(5), 403-427. https://doi.org//10.1080/08959285.2010.515279
Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J. & Sariannidis, N. (2022). The fraud triangle–an alternative approach. Journal of Financial Crime, 29(3), 908-924. https://doi.org//10.1108/JFC-07-2021-0159
Kaisler, S., Armour, F., Espinosa, J. A. & Money, W. (2013). Big data: Issues and challenges moving forward. 2013 46th Hawaii international conference on system sciences
Kazan, G. (2021). Hile üçgeni, hile elmasi ve hile beşgeni: Hile eylemlerinin nedenlerine ilişkin teorilere kavramsal bakiş. Muhasebe ve Denetime Bakış, 20(62), 245-258.
Knetzger, M. & Muraski, J. (2007). Investigating high-tech crime. Prentice-Hall, Inc.
Kogan, A., Alles, M. G., Vasarhelyi, M. A. & Wu, J. (2014). Design and evaluation of a continuous data level auditing system. Auditing: A Journal of Practice & Theory, 33(4), 221-245. https://doi.org//10.2308/ajpt-50844
Kokina, J. & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal Of Emerging Technologies In Accounting, 14(1), 115-122. https://doi.org//10.2308/jeta-51730
Kramer, B., Seda, M. & Bobashev, G. (2017). Current opinions on forensic accounting education. Accounting Research Journal, 30(3), 249-264. https://doi.org/10.1108/ARJ-06-2015-0082
Küçükkocaoğlu, G., Benli, Y. K. & Küçüksözen, C. (2007). Finansal bilgi manipülasyonunun tespitinde yapay sinir ağı modelinin kullanımı. İMKB Dergisi, 9(36), 1-30.
Lycett, M. (2013). ‘Datafication’: Making sense of (big) data in a complex world. In (Vol. 22, pp. 381-386): Taylor & Francis.
Malladhi, A. (2023). Artificial intelligence and machine learning in forensic accounting. International Journal of Computer Science and Engineering, 10(7), 6-20. https://doi.org/10.26438/ijcse/v11i7.620
Martin, K. (2019). Ethical implications and accountability of algorithms. Journal of business ethics, 835-850. https://doi.org//10.1007/s10551-018-3921-3
Mazumder, M. M. M. (2011). Forensic accounting–An investigative approach of accounting. Available at SSRN 1864346. https://doi.org/10.2139/ssrn.1864346
Meservy, R. D., Romney, M. & Zimbelman, M. F. (2006). Certified fraud examiners: A survey of their training, experience and curriculum recommendations. Journal of Forensic Accounting, 7(1), 163-184.
Munoko, I., Brown-Liburd, H. L. & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in auditing. Journal Of Business Ethics, 209-234. https://doi.org//10.1007/s10551-019-04407-1
Nakamoto, S. (2008). Bitcoin: A peer-to-peer electronic cash system.
Naynar, N. R., Ram, A. J. & Maroun, W. (2018). Expectation gap between preparers and stakeholders in integrated reporting. Meditari Accountancy Research, 26(2), 241-262. https://doi.org//10.1108/MEDAR-12-2017-0249
Nigrini, M. J. (1996). A taxpayer compliance application of Benford's law. The Journal of the American Taxation Association, 18(1), 72
Nigrini, M. J. (2012). Benford's Law: Applications for forensic accounting, auditing, and fraud detection. John Wiley & Sons.
Nigrini, M. J. (2019). The patterns of the numbers used in occupational fraud schemes. Managerial Auditing Journal, 34(5), 606-626. https://doi.org//10.1108/MAJ-11-2017-1717
Özçetin, N. (2025). Yapay zekâ destekli adli muhasebe uygulamalari: Kavramsal bir çerçeve. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 34 (Uygarlığın Dönüşümü: Yapay Zekâ), 192-214. https://doi.org//10.35379/cusosbil.1687013
Özkul, F. U. & Pektekın, P. (2009). Muhasebe yolsuzluklarinin tespitinde adli muhasebecinin rolü ve veri madenciliği tekniklerinin kullanilmasi. Muhasebe Bilim Dünyası, 11(4).
Pan, G. & Seow, P.-S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development. Journal Of Education For Business, 91(3), 166-175. https://doi.org//10.1080/08832323.2016.1145622
Pearson, A. W., Carr, J. C. & Shaw, J. C. (2008). Toward a theory of familiness: A social capital perspective. Entrepreneurship theory and practice, 32(6), 949-969. https://doi.org/l/10.1111/j.1540-6520.2008.00265.x
Pearson, T. A. & Singleton, T. W. (2008). Fraud and forensic accounting in the digital environment. Issues In Accounting Education, 23(4), 545-559. https://doi.org/10.2308/iace.2008.23.4.545
Prosch, M., Cavoukian, A. & David, J. (2010). Privacy by design. Unpublished working paper. The University of Arizona.
Ramamoorti, S. (2008). The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues In Accounting Education, 23(4), 521-533. https://doi.org/10.2308/iace.2008.23.4.521
Rezaee, Z., Crumbley, D. L. & Elmore, R. C. (2004). Forensic accounting education: A survey of academicians and practitioners. Advances In Accounting Education. https://doi.org//10.1016/S1085-4622(04)06010-9
Silverman, S., Shyamsunder, A. & Johnson, R. (2007). Arrogance: A formula for failure. 22nd Annual Society for Industrial and Organizational Psychology Conference, New York, NY,
Singleton, T. & Singleton, A. J. (2010). Fraud auditing and forensic accounting (Vol. 11). Wiley Online Library.
Terzi, S. & Şen, İ. K. (2015). Adli muhasebede hilelerin tespitinde yapay sinir aği modelinin kullanimi. Uluslararası İktisadi ve İdari İncelemeler Dergisi (14). 478-490. https://doi.org//10.18092/ijeas.86151
Throckmorton, C. S., Mayew, W. J., Venkatachalam, M. & Collins, L. M. (2015). Financial fraud detection using vocal, linguistic and financial cues. Decision Support Systems, 74, 78-87. https://doi.org//10.1016/j.dss.2015.04.006
Tsiligiris, V. & Bowyer, D. (2021). Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education. Accounting Education, 30(6), 621-649. https://doi.org//10.1080/09639284.2021.1938616
Volonino, L., Anzaldua, R. & Godwin, J. (2006). Computer Forensics: Principles and Practices (Prentice Hall Security Series). Prentice-Hall, Inc.
Wells, J. T. (2003). The fraud examiners. Journal of Accountancy, 196(4), 76.
Wolfe, D. T. & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud.
Yermack, D. (2017). Corporate governance and blockchains. Review of Finance, 21(1), 7-31. https://doi.org//10.1093/rof/rfw074
Referanslar
Adelowotan, M. O. (2025). Artificial intelligence in accounting, auditing and finance: A Guide for Implementation and Use. Springer.
Akinbowale, O. E., Klingelhöfer, H. E. ve Zerihun, M. F. (2020). An innovative approach in combating economic crime using forensic accounting techniques. Journal of Financial Crime, 27(4), 1253-1271. https://doi.org//10.1108/JFC-04-2020-0053
Alzola, M. (2017). Beware of the watchdog: Rethinking the normative justification of gatekeeper liability. Journal Of Business Ethics, 140(4), 705-721. https://doi.org/10.1007/s10551-017-3460-3
Appelbaum, D. & Nehmer, R. A. (2020). Auditing cloud-based blockchain accounting systems. Journal Of Information Systems, 34(2), 5-21. https://doi.org/https://doi.org/10.2308/isys-52660
Association of Certified Fraud Examiners (ACFE). (2024). Occupational fraud 2024: A report to the nations. ACFE. https://www.acfe.com/report-to-the-nations/2024/
Bao, Y., Ke, B., Li, B., Yu, Y. J. & Zhang, J. (2020). Detecting accounting fraud in publicly traded US firms using a machine learning approach. Journal Of Accounting Research, 58(1), 199-235. https://doi.org//10.1111/1475-679X.12292
Bologna, J. & Lindquist, R. J. (1995). Fraud auditing and forensic accounting: new tools and techniques. Wiley.
Carslaw, C. A. (1988). Anomalies in income numbers: Evidence of goal oriented behavior. Accounting Review, 321-327.
Casey, E. (2011). Digital evidence and computer crime: Forensic science, computers, and the internet. Academic press.
Coakley, J. R. & Brown, C. E. (2000). Artificial neural networks in accounting and finance: modeling issues. International Journal of Intelligent Systems in Accounting, Finance and Management, 9(2), 119-144.
Cressey, D. R. (1953). Other people's money; a study of the social psychology of embezzlement.
Crowe, H. (2011). Why the fraud triangle is no longer enough. Horwath, Crowe LLP.
Çeliker, F. & Aygün, M. (2018). Adli muhasebe ve ilgili taraflarin algi düzeyleri: van örneği. Van Yüzüncü Yıl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 3(6), 151-166.
Digabriele, J. A. (2008). An empirical investigation of the relevant skills of forensic accountants. Journal Of Education For Business, 83(6), 331-338. https://doi.org//10.3200/JOEB.83.6.331-338
Doğan, S. & Kayakıran, D. (2017). İşletmelerde hile denetiminin önemi. Maliye ve Finans Yazıları, (108), 167-187. https://doi.org//10.33203/mfy.331610
Durtschi, C., Hillison, W. & Pacini, C. (2004). The effective use of Benford’s law to assist in detecting fraud in accounting data. Journal of Forensic Accounting, 5(1), 17-34.
Earley, C. E. (2015). Data analytics in auditing: Opportunities and challenges. Business Horizons, 58(5), 493-500. https://doi.org//10.1016/j.bushor.2015.05.002
Eubanks, V. (2018). Automating inequality: How high-tech tools profile, police, and punish the poor. Macmillan+ ORM.
Gandomi, A. & Haider, M. (2015). Beyond the hype: Big data concepts, methods, and analytics. International Journal Of Information Management, 35(2), 137-144. https://doi.org//10.1016/j.ijinfomgt.2014.10.007
Gray, D. (2008). Forensic accounting and auditing: Compared and contrasted to traditional accounting and auditing. American Journal Of Business Education, 1(2), 115-126. https://doi.org/10.19030/ajbe.v1i2.4644
Guo, H. & Tang, Z. (2025). Artificial Intelligence in Forensic Accounting: A Literature Review. Journal of Accounting and Finance, 25(3), 99. https://doi.org/0.33423/jaf.v25i3.7380
Hossain, M. Z. (2023). Emerging trends in forensic accounting: Data analytics, cyber forensic accounting, cryptocurrencies, and blockchain technology for fraud investigation and prevention. Cyber Forensic Accounting, Cryptocurrencies, and Blockchain Technology for Fraud Investigation and Prevention (May 16, 2023).
Issa, H., Sun, T. & Vasarhelyi, M. A. (2016). Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation. Journal of Emerging Technologies ın Accounting, 13(2), 1-20. https://doi.org//10.2308/jeta-10511
Jans, M., Alles, M. & Vasarhelyi, M. (2013). The case for process mining in auditing: Sources of value added and areas of application. International Journal of Accounting Information Systems, 14(1), 1-20. https://doi.org//10.1016/j.accinf.2012.06.015
Jo, H., Hsu, A., Llanos-Popolizio, R. & Vergara-Vega, J. (2021). Corporate governance and financial fraud of Wirecard. European Journal of Business and Management Research, 6(2), 96-106. https://doi.org/10.24018/ejbmr.2021.6.2.784
Johnson, R. E., Silverman, S. B., Shyamsunder, A., Swee, H.-Y., Rodopman, O. B., Cho, E. & Bauer, J. (2010). Acting superior but actually inferior?: Correlates and consequences of workplace arrogance. Human Performance, 23(5), 403-427. https://doi.org//10.1080/08959285.2010.515279
Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J. & Sariannidis, N. (2022). The fraud triangle–an alternative approach. Journal of Financial Crime, 29(3), 908-924. https://doi.org//10.1108/JFC-07-2021-0159
Kaisler, S., Armour, F., Espinosa, J. A. & Money, W. (2013). Big data: Issues and challenges moving forward. 2013 46th Hawaii international conference on system sciences
Kazan, G. (2021). Hile üçgeni, hile elmasi ve hile beşgeni: Hile eylemlerinin nedenlerine ilişkin teorilere kavramsal bakiş. Muhasebe ve Denetime Bakış, 20(62), 245-258.
Knetzger, M. & Muraski, J. (2007). Investigating high-tech crime. Prentice-Hall, Inc.
Kogan, A., Alles, M. G., Vasarhelyi, M. A. & Wu, J. (2014). Design and evaluation of a continuous data level auditing system. Auditing: A Journal of Practice & Theory, 33(4), 221-245. https://doi.org//10.2308/ajpt-50844
Kokina, J. & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal Of Emerging Technologies In Accounting, 14(1), 115-122. https://doi.org//10.2308/jeta-51730
Kramer, B., Seda, M. & Bobashev, G. (2017). Current opinions on forensic accounting education. Accounting Research Journal, 30(3), 249-264. https://doi.org/10.1108/ARJ-06-2015-0082
Küçükkocaoğlu, G., Benli, Y. K. & Küçüksözen, C. (2007). Finansal bilgi manipülasyonunun tespitinde yapay sinir ağı modelinin kullanımı. İMKB Dergisi, 9(36), 1-30.
Lycett, M. (2013). ‘Datafication’: Making sense of (big) data in a complex world. In (Vol. 22, pp. 381-386): Taylor & Francis.
Malladhi, A. (2023). Artificial intelligence and machine learning in forensic accounting. International Journal of Computer Science and Engineering, 10(7), 6-20. https://doi.org/10.26438/ijcse/v11i7.620
Martin, K. (2019). Ethical implications and accountability of algorithms. Journal of business ethics, 835-850. https://doi.org//10.1007/s10551-018-3921-3
Mazumder, M. M. M. (2011). Forensic accounting–An investigative approach of accounting. Available at SSRN 1864346. https://doi.org/10.2139/ssrn.1864346
Meservy, R. D., Romney, M. & Zimbelman, M. F. (2006). Certified fraud examiners: A survey of their training, experience and curriculum recommendations. Journal of Forensic Accounting, 7(1), 163-184.
Munoko, I., Brown-Liburd, H. L. & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in auditing. Journal Of Business Ethics, 209-234. https://doi.org//10.1007/s10551-019-04407-1
Nakamoto, S. (2008). Bitcoin: A peer-to-peer electronic cash system.
Naynar, N. R., Ram, A. J. & Maroun, W. (2018). Expectation gap between preparers and stakeholders in integrated reporting. Meditari Accountancy Research, 26(2), 241-262. https://doi.org//10.1108/MEDAR-12-2017-0249
Nigrini, M. J. (1996). A taxpayer compliance application of Benford's law. The Journal of the American Taxation Association, 18(1), 72
Nigrini, M. J. (2012). Benford's Law: Applications for forensic accounting, auditing, and fraud detection. John Wiley & Sons.
Nigrini, M. J. (2019). The patterns of the numbers used in occupational fraud schemes. Managerial Auditing Journal, 34(5), 606-626. https://doi.org//10.1108/MAJ-11-2017-1717
Özçetin, N. (2025). Yapay zekâ destekli adli muhasebe uygulamalari: Kavramsal bir çerçeve. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 34 (Uygarlığın Dönüşümü: Yapay Zekâ), 192-214. https://doi.org//10.35379/cusosbil.1687013
Özkul, F. U. & Pektekın, P. (2009). Muhasebe yolsuzluklarinin tespitinde adli muhasebecinin rolü ve veri madenciliği tekniklerinin kullanilmasi. Muhasebe Bilim Dünyası, 11(4).
Pan, G. & Seow, P.-S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development. Journal Of Education For Business, 91(3), 166-175. https://doi.org//10.1080/08832323.2016.1145622
Pearson, A. W., Carr, J. C. & Shaw, J. C. (2008). Toward a theory of familiness: A social capital perspective. Entrepreneurship theory and practice, 32(6), 949-969. https://doi.org/l/10.1111/j.1540-6520.2008.00265.x
Pearson, T. A. & Singleton, T. W. (2008). Fraud and forensic accounting in the digital environment. Issues In Accounting Education, 23(4), 545-559. https://doi.org/10.2308/iace.2008.23.4.545
Prosch, M., Cavoukian, A. & David, J. (2010). Privacy by design. Unpublished working paper. The University of Arizona.
Ramamoorti, S. (2008). The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues In Accounting Education, 23(4), 521-533. https://doi.org/10.2308/iace.2008.23.4.521
Rezaee, Z., Crumbley, D. L. & Elmore, R. C. (2004). Forensic accounting education: A survey of academicians and practitioners. Advances In Accounting Education. https://doi.org//10.1016/S1085-4622(04)06010-9
Silverman, S., Shyamsunder, A. & Johnson, R. (2007). Arrogance: A formula for failure. 22nd Annual Society for Industrial and Organizational Psychology Conference, New York, NY,
Singleton, T. & Singleton, A. J. (2010). Fraud auditing and forensic accounting (Vol. 11). Wiley Online Library.
Terzi, S. & Şen, İ. K. (2015). Adli muhasebede hilelerin tespitinde yapay sinir aği modelinin kullanimi. Uluslararası İktisadi ve İdari İncelemeler Dergisi (14). 478-490. https://doi.org//10.18092/ijeas.86151
Throckmorton, C. S., Mayew, W. J., Venkatachalam, M. & Collins, L. M. (2015). Financial fraud detection using vocal, linguistic and financial cues. Decision Support Systems, 74, 78-87. https://doi.org//10.1016/j.dss.2015.04.006
Tsiligiris, V. & Bowyer, D. (2021). Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education. Accounting Education, 30(6), 621-649. https://doi.org//10.1080/09639284.2021.1938616
Volonino, L., Anzaldua, R. & Godwin, J. (2006). Computer Forensics: Principles and Practices (Prentice Hall Security Series). Prentice-Hall, Inc.
Wells, J. T. (2003). The fraud examiners. Journal of Accountancy, 196(4), 76.
Wolfe, D. T. & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud.
Yermack, D. (2017). Corporate governance and blockchains. Review of Finance, 21(1), 7-31. https://doi.org//10.1093/rof/rfw074
