THE VIEWS OF TURKISH ACCOUNTING ACADEMICS ABOUT THE SKILLS OF THE FORENSIC ACCOUNTANT

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dc.contributor.authorUyar, Suleyman
dc.contributor.authorCavusoglu, Kursad
dc.date.accessioned2026-01-24T12:29:00Z
dc.date.available2026-01-24T12:29:00Z
dc.date.issued2020
dc.departmentAlanya Alaaddin Keykubat Üniversitesi
dc.description.abstractDue to the developments in information technologies, new concepts and practices have emerged in the field of accounting and auditing. One of these concepts is the concept of Forensic Accounting. Forensic accounting acts as a bridge between law and accounting sciences. Academic strutting about forensic accounting carried out in Turkey is increasing every day. In this study, we aim to examine the views of Turkish accounting academicians about skills of forensic accountant. Within this scope, we investigate whether there is any difference in views of Turkish accounting academicians by their gender, title, age, experience and university department (faculty, vocational school, etc.). Survey was sent to 543 Turkish accounting academicians via e-mail. 80 responses were used as data. Data analysis was made in SPSS Statistics 17.0. Means, standard deviations and percentages were computed for items related to skills of forensic accountant. Mann-Whitney U and Kruskal-Wallis tests were used to analyse whether there was any difference in views of Turkish accounting academicians by their gender, title, age, experience and university department. According to findings, the skills rated as most important by Turkish academicians are, respectively, deductive analysis, critical thinking and unstructured problem solving. The skills rated as least important by Turkish academicians are, respectively, oral communication, investigative flexibility and analytical proficiency. There is a significant difference in rating of the importance of critical thinking, investigative flexibility, analytical proficiency and written communication by gender and there is a significant difference in rating of the importance of deductive analysis, unstructured problem solving and composure by experience year as academician.
dc.identifier.doi10.1108/S1569-375920200000102018
dc.identifier.endpage264
dc.identifier.isbn978-1-83867-635-3
dc.identifier.isbn978-1-83867-636-0
dc.identifier.issn1569-3759
dc.identifier.startpage245
dc.identifier.urihttps://doi.org/10.1108/S1569-375920200000102018
dc.identifier.urihttps://hdl.handle.net/20.500.12868/5063
dc.identifier.volume102
dc.identifier.wosWOS:000837268700016
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.language.isoen
dc.publisherEmerald Group Publishing Ltd
dc.relation.ispartofContemporary Issues in Audit Management and Forensic Accounting
dc.relation.publicationcategoryKitap Bölümü - Uluslararası
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.snmzKA_WoS_20260121
dc.subjectForensic accounting
dc.subjectforensic accountant
dc.subjectskill
dc.subjectaccounting academician
dc.subjectTurkish
dc.subjectauditing
dc.titleTHE VIEWS OF TURKISH ACCOUNTING ACADEMICS ABOUT THE SKILLS OF THE FORENSIC ACCOUNTANT
dc.typeBook Chapter

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