A SURVEY ON THE EFFECTS OF ETHICS TRAINING FOR AUDITORS ON AUDITORS’ PERCEPTION OF ACCOUNTING FRAUD

This study aims to find out whether there is a significant difference between perception levels of accounting fraud of auditors having ethics training and auditors not having ethics training being held by TESMER (Basic Education and Training Center in Turkey) or not. Thus, the study attempts to reveal if ethics training has an effect on the external auditors’ perception level of accounting fraud. In order to conduct the research study, firstly two scales which are 1-Fraud perception scale and 2- Scale of fraud types were formed by using; 1-Fraud triangle factors, which are Pressure, Opportunities and Rationalization, and 2-Types of fraud, which are fraudulent financial reporting and appropriation of assets. The questionnaire was formed by using these two scales and applied to 400 auditors, which were selected by simple random sampling. The data obtained was analyzed by using factor analyze method. According to findings of the study there is a significant difference between perception levels of accounting fraud of auditors having ethics training and auditors not having ethics training being held by TESMER. Additionally, as defined during scale development process, according to assessments of auditors having ethics training: a) Weakness in using technology has an effect on Pressure at most; b) Weakness in internal control system has an effect on Opportunities at most; c) High tolerance level against employees’ fraudulent behaviors has an effect on Rationalization at most. In this context, it can be asserted that auditors having ethics training believe that companies they conduct audit can be stronger against fraud triangle by adapting technology, having no high tolerance level against fraudulent behaviors of employees and strengthening internal control system of the organization