THE ROLE OF FORENSIC ACCOUNTING PROFESSION IN PREVENTING THE ACCOUNTING SCANDALS

The accounting scandals can be defined as the whole of scandals preventing the information presented in financial reports from meeting the criteria of reliability, understand ability, comparability, and answering the needs. Especially because of the accounting scandals in 20th and 21st centuries making tremendous impact through out the world had significant effects on the financial markets, it has become in evitable to makes pecific regulations and these regulations made and the precautions taken have brought the forensic accounting in to the forefront. In the present study, the economic effects of scandals, the precautions taken after the scandals, and the theoretical frame of using the forensic accounting in preventing these scandals are presented