Amounts of corporate accounting fraud, commercial and economic conflicts, and creative or fuzzy accounting to defraud account holders are increasing. Such cases cause enormous financial damage, necessitating the formation of a field called "Forensic Accounting". The purposes of this study are to examine the level of awareness of the forensic accountancy profession, the specific barriers towards sufficient training of forensic accountants, and the most pertinent subjects covered by forensic accounting. Furthermore, this study describes the forensic accountancy profession worldwide, and makes recommendations for its applicability in Turkey. As a quantitative research method, a survey was carried out. The results of this survey suggested that, although the ratio of hearings in the forensic accounting profession is quite high, the possession of sufficient knowledge regarding forensic accounting is quite low. The participants also agree on the need for the forensic accountancy profession in Turkey.
AN INVESTIGATION INTO THE DEVELOPMENT OF FORENSIC ACCOUNTING AND THE FORENSIC ACCOUNTANCY PROFESSION