{"id":"https://openalex.org/W2332862599","doi":"https://doi.org/10.14783/od.v10i40.1012000358","title":"THE RESPONSIBILITY FOR PREVENTING AND DETECTING ACCOUNTING FRAUDS FROM THE VIEWPOINT OF SELF-REGULATORY AGENCIES IN TURKEY: DE JURE STATUS AND DE FACTO APPLICATION","display_name":"THE RESPONSIBILITY FOR PREVENTING AND DETECTING ACCOUNTING FRAUDS FROM THE VIEWPOINT OF SELF-REGULATORY AGENCIES IN TURKEY: DE JURE STATUS AND DE FACTO APPLICATION","publication_year":2014,"publication_date":"2014-01-13","ids":{"openalex":"https://openalex.org/W2332862599","doi":"https://doi.org/10.14783/od.v10i40.1012000358","mag":"2332862599"},"language":"en","primary_location":{"id":"doi:10.14783/od.v10i40.1012000358","doi":"https://doi.org/10.14783/od.v10i40.1012000358","is_oa":false,"landing_page_url":"https://doi.org/10.14783/od.v10i40.1012000358","pdf_url":null,"source":{"id":"https://openalex.org/S2738538773","display_name":"\u00d6neri Dergisi","issn_l":"1300-0845","issn":["1300-0845","2147-5377"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318381","host_organization_name":"Marmara University","host_organization_lineage":["https://openalex.org/P4310318381"],"host_organization_lineage_names":["Marmara University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u00d6neri Dergisi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://dergipark.org.tr/tr/pub/maruoneri/issue/17901/187827","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5129914022","display_name":"Canol Kandemir","orcid":"https://orcid.org/0000-0003-2373-0885","observed_orcids":["https://orcid.org/0000-0003-2373-0885"]},"institutions":[{"id":"https://openalex.org/I32172342","display_name":"\u00c7a\u011f University","ror":"https://ror.org/00nt6ka44","country_code":"TR","type":"education","lineage":["https://openalex.org/I32172342"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Canol KANDEM\u0130R","raw_affiliation_strings":["\u00c7a\u011f \u00dcniversitesi, Hukuk Fak\u00fcltesi, \u00d6\u011fretim \u00dcyesi, Yrd. Do\u00e7. Dr"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u00c7a\u011f \u00dcniversitesi, Hukuk Fak\u00fcltesi, \u00d6\u011fretim \u00dcyesi, Yrd. Do\u00e7. Dr","institution_ids":["https://openalex.org/I32172342"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5130074687","display_name":"\u015eenol Kandemir","orcid":"https://orcid.org/0000-0002-7621-4457","observed_orcids":["https://orcid.org/0000-0002-7621-4457"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u015eenol KANDEM\u0130R","raw_affiliation_strings":["Yrd. Do\u00e7. Dr"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Yrd. Do\u00e7. Dr","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"10","issue":"40","first_page":"125","last_page":"125"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7943999767303467,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7943999767303467,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.11789999902248383,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.036400001496076584,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-fraud","display_name":"accounting fraud","score":0.9710000157356262},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.9020000100135803},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.9950000047683716},{"id":"https://openalex.org/keywords/regulatory-agencies","display_name":"regulatory agencies","score":0.36000001430511475},{"id":"https://openalex.org/keywords/independent-auditing","display_name":"independent audit","score":0.6169999837875366},{"id":"https://openalex.org/keywords/audit-expectation-gap","display_name":"audit expectation gap","score":0.7639999985694885},{"id":"https://openalex.org/keywords/regulatory-responsibility","display_name":"regulatory responsibility","score":0.42100000381469727},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.4440000057220459},{"id":"https://openalex.org/keywords/turkey","display_name":"Turkey","score":0.3059999942779541}],"concepts":[{"id":"https://openalex.org/C2992317946","wikidata":"https://www.wikidata.org/wiki/Q712144","display_name":"De facto","level":2,"score":0.9404736757278442},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.648871898651123},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5227378010749817},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.35953277349472046},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.146254301071167}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.14783/od.v10i40.1012000358","doi":"https://doi.org/10.14783/od.v10i40.1012000358","is_oa":false,"landing_page_url":"https://doi.org/10.14783/od.v10i40.1012000358","pdf_url":null,"source":{"id":"https://openalex.org/S2738538773","display_name":"\u00d6neri Dergisi","issn_l":"1300-0845","issn":["1300-0845","2147-5377"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318381","host_organization_name":"Marmara University","host_organization_lineage":["https://openalex.org/P4310318381"],"host_organization_lineage_names":["Marmara University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u00d6neri Dergisi","raw_type":"journal-article"},{"id":"pmh:oai:dergipark.gov.tr:article/187827","doi":null,"is_oa":false,"landing_page_url":"http://dergipark.gov.tr/maruoneri/issue/17901/187827","pdf_url":null,"source":{"id":"https://openalex.org/S2738538773","display_name":"\u00d6neri Dergisi","issn_l":"1300-0845","issn":["1300-0845","2147-5377"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318381","host_organization_name":"Marmara University","host_organization_lineage":["https://openalex.org/P4310318381"],"host_organization_lineage_names":["Marmara University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\\n Volume: 10, Issue: 40\\n 125-137\\n \\n","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dergipark.org.tr:article/187827","doi":null,"is_oa":true,"landing_page_url":"https://dergipark.org.tr/tr/pub/maruoneri/issue/17901/187827","pdf_url":null,"source":{"id":"https://openalex.org/S2738538773","display_name":"\u00d6neri Dergisi","issn_l":"1300-0845","issn":["1300-0845","2147-5377"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318381","host_organization_name":"Marmara University","host_organization_lineage":["https://openalex.org/P4310318381"],"host_organization_lineage_names":["Marmara University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dspace.marmara.edu.tr:11424/1010","doi":null,"is_oa":false,"landing_page_url":"http://dspace.marmara.edu.tr/handle/18832014/1010","pdf_url":null,"source":{"id":"https://openalex.org/S4306401380","display_name":"Dspace Repository (Marmara \u00dcniversitesi)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I74897591","host_organization_name":"Marmara University","host_organization_lineage":["https://openalex.org/I74897591"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:openaccess.marmara.edu.tr:11424/1010","doi":null,"is_oa":true,"landing_page_url":"http://dspace.marmara.edu.tr/handle/18832014/1010","pdf_url":null,"source":{"id":"https://openalex.org/S4306401380","display_name":"Dspace Repository (Marmara \u00dcniversitesi)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I74897591","host_organization_name":"Marmara University","host_organization_lineage":["https://openalex.org/I74897591"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:openaccess.cag.edu.tr:20.500.12507/39","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/20.500.12507/39","pdf_url":null,"source":{"id":"https://openalex.org/S7407055243","display_name":"\u00c7a\u011f University Institutional Repository","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"}],"best_oa_location":{"id":"pmh:oai:dergipark.org.tr:article/187827","doi":null,"is_oa":true,"landing_page_url":"https://dergipark.org.tr/tr/pub/maruoneri/issue/17901/187827","pdf_url":null,"source":{"id":"https://openalex.org/S2738538773","display_name":"\u00d6neri Dergisi","issn_l":"1300-0845","issn":["1300-0845","2147-5377"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["tr-dizin"],"host_organization":"https://openalex.org/P4310318381","host_organization_name":"Marmara University","host_organization_lineage":["https://openalex.org/P4310318381"],"host_organization_lineage_names":["Marmara University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.9595999717712402,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":20,"referenced_works":["https://openalex.org/W145376032","https://openalex.org/W577873756","https://openalex.org/W625983694","https://openalex.org/W1265438209","https://openalex.org/W1518818511","https://openalex.org/W1532289425","https://openalex.org/W1573779543","https://openalex.org/W1573866535","https://openalex.org/W1596139154","https://openalex.org/W1602044011","https://openalex.org/W1963527116","https://openalex.org/W2000007158","https://openalex.org/W2025861149","https://openalex.org/W2057190074","https://openalex.org/W2063547715","https://openalex.org/W2103973572","https://openalex.org/W2148064970","https://openalex.org/W2514568362","https://openalex.org/W4214881757","https://openalex.org/W4299689471"],"related_works":["https://openalex.org/W7033706263","https://openalex.org/W7139733927","https://openalex.org/W7139188187","https://openalex.org/W7094386939","https://openalex.org/W7128454864","https://openalex.org/W6987837429","https://openalex.org/W7139502493","https://openalex.org/W2802522357","https://openalex.org/W4302371899","https://openalex.org/W2977513058"],"abstract_inverted_index":{"D\u00fczenleyici":[0],"kurulu\u015flar\u0131n":[1,18,49],"yakla\u015f\u0131m\u0131":[2],"ve":[3,8,24,34,53,64,69,82,86,118,127,135],"uygulamalar\u0131":[4],"muhasebe":[5,104,124],"hilelerinin":[6,125],"\u00f6nlenmesi":[7,63,126],"ortaya":[9,54,65,128],"\u00e7\u0131kar\u0131lmas\u0131":[10,129],"sorumlulu\u011funun":[11],"kapsam\u0131n\u0131n":[12],"a\u00e7\u0131kl\u0131\u011fa":[13],"kavu\u015fturulmas\u0131na":[14],"yard\u0131mc\u0131":[15],"olabilmektedir.":[16],"Bu":[17,92],"kamunun":[19],"b\u00fcy\u00fck":[20],"bir":[21,26,100,110,115,142],"\u00e7o\u011funlu\u011funu":[22],"ad\u00eel":[23],"yans\u0131z":[25],"\u015fekilde":[27],"temsil":[28],"edece\u011fi":[29],"varsay\u0131lmaktad\u0131r.":[30],"Ayr\u0131ca":[31],"ald\u0131klar\u0131":[32],"kararlar":[33],"karar":[35],"alma":[36],"mant\u0131klar\u0131":[37],"hem":[38,40],"ara\u015ft\u0131rmac\u0131lara,":[39],"de":[41,98],"finansal":[42],"bilgi":[43],"kullan\u0131c\u0131lar\u0131na":[44],"olas\u0131":[45],"hile":[46,57],"\u015f\u00fcphelileri,":[47],"bu":[48],"sorumlulardan":[50],"\u00f6zellikle":[51],"\u00f6nlemesi":[52],"\u00e7\u0131karmas\u0131n\u0131":[55],"istedikleri":[56],"y\u00f6ntemleri,":[58],"hilelerin":[59,62],"ceza\u00ee":[60],"y\u00f6nleri,":[61],"\u00e7\u0131kar\u0131lmas\u0131nda":[66],"temel":[67],"sorumluluklar":[68],"denetim":[70],"beklenti":[71],"bo\u015flu\u011fu":[72,144],"konular\u0131nda":[73],"\u00f6nemli":[74,88],"ipu\u00e7lar\u0131":[75],"verebilmektedir.":[76],"Yine":[77],"bunlar":[78],"ilgili":[79,96],"standart,":[80],"yasa":[81],"di\u011fer":[83],"d\u00fczenlemelerin":[84],"olu\u015fturulmas\u0131":[85],"uygulanmas\u0131nda":[87],"etki":[89],"sahibi":[90],"olmaktad\u0131r.":[91],"nedenle,":[93],"ba\u011f\u0131ms\u0131z":[94],"denetimle":[95],"fakt\u00f6rleri":[97],"kapsayan":[99],"dizi":[101],"de\u011fi\u015fken":[102],"ile":[103],"hileleri":[105],"aras\u0131nda":[106],"istatistiksel":[107],"olarak":[108,120],"anlaml\u0131":[109],"ili\u015fki":[111],"olup":[112],"olmad\u0131\u011f\u0131n\u0131":[113],"s\u0131nayan":[114],"\u00e7al\u0131\u015fma":[116],"yap\u0131lm\u0131\u015f":[117],"sonu\u00e7":[119],"T\u00fcrkiye\u2019deki":[121],"d\u00fczenleyici":[122],"kurulu\u015fun":[123],"sorumlulu\u011funu":[130],"ayn\u0131":[131],"tarafa,":[132],"m\u00fc\u015fteri":[133],"i\u015fletme":[134],"y\u00f6netimine":[136],"y\u00fckledi\u011fi":[137],"bulunmu\u015ftur.":[138],"Ara\u015ft\u0131rman\u0131n":[139],"bulgular\u0131":[140],"T\u00fcrkiye\u2019de":[141],"denetim-beklenti":[143],"olmad\u0131\u011f\u0131na":[145],"da":[146],"i\u015faret":[147],"etmektedir.":[148]},"counts_by_year":[],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2016-06-24T00:00:00"}