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Abstract


THE ROLE OF FORENSIC ACCOUNTING IN MAKING JUDICIAL DECISIONS: A RESEARCH ON JURISDICTIONS

The increasing number of fraud and corruption encountered in recent commercial transactions, especially the fraud, etc. manifested in judicial authorities. and a new profession called forensic accountancy was needed in order to resolve such incidents. From this point of view, a questionnaire form was applied to the participants to learn how these litigation support, expert testimony and fraud auditors are perceived with the lawyers registered in Çanakkale Bar Association and what their point of view towards the profession. Democratic questions such as gender, age, professional experience period of lawyers who are registered with the Çanakkale Bar Association, as well as forensic accounting were asked and data were obtained in this direction. The lawyers of the study; Forensic accountancy awareness, what progressive needs of forensic accountants and which professions they prefer to choose, the opinions of forensic accountants on which relevant subjects were taken, and various inferences were made about the whole issue, and recommendations were made to researchers for further research.



Keywords
Forensic Accounting, Forensic Accounting Profession, Litigation Support



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