{"id":3267,"date":"2016-03-31T08:28:10","date_gmt":"2016-03-31T05:28:10","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=3267"},"modified":"2016-04-01T16:26:29","modified_gmt":"2016-04-01T13:26:29","slug":"forensic-accounting-versus-expertise-practices-in-financial-dispute-litigation-the-sample-of-ordu-courthouse","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/forensic-accounting-versus-expertise-practices-in-financial-dispute-litigation-the-sample-of-ordu-courthouse","title":{"rendered":"Mali Nitelikli Uyu\u015fmazl\u0131k Davalar\u0131nda Bilirki\u015filik Uygulamas\u0131na Kar\u015f\u0131 Adli Muhasebecilik: Ordu Adliyesi \u00d6rne\u011fi"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nMali Nitelikli Uyu\u015fmazl\u0131k Davalar\u0131nda Bilirki\u015filik Uygulamas\u0131na Kar\u015f\u0131 Adli Muhasebecilik: Ordu Adliyesi \u00d6rne\u011fi<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nHakan Yazarkan, Ceyda Yerdelen Kayg\u0131n<\/td>\n<\/tr>\n
Cilt:<\/td>\n7<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n1<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2016<\/td>\n<\/tr>\n
Sayfa:<\/td>\n161-180<\/td>\n<\/tr>\n
ISSN:<\/td>\n1309-2448<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2016116810<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Bu \u00e7al\u0131\u015fman\u0131n amac\u0131 son zamanlarda d\u00fcnyada bilgi ve teknolojinin k\u00f6t\u00fcye kullan\u0131lmas\u0131 sonucu artan ve \u00e7e\u015fitlenen mali nitelikli su\u00e7larla m\u00fccadele etmek \u00fczere ortaya \u00e7\u0131kan adli muhasebecilik mesle\u011fine h\u00e2kimlerin yakla\u015f\u0131m\u0131n\u0131 \u00e7e\u015fitli a\u00e7\u0131lardan sorgulamakt\u0131r. \u00c7al\u0131\u015fmada adli muhasebecili\u011fin dava destek boyutu \u00fczerinde durulmu\u015f ve bu sebeple T\u00fcrkiye\u2019de bunun ikamesi konumunda olan bilirki\u015filik uygulamalar\u0131n\u0131n mevcut durumu ile ili\u015fkilendirilmi\u015ftir. Bu ama\u00e7la \u00e7al\u0131\u015fma, T\u00fcrkiye\u2019de mali uyu\u015fmazl\u0131k davalar\u0131n\u0131 y\u00fcr\u00fcten ve adli muhasebecilik mesle\u011finin hizmet verdi\u011fi gruplar i\u00e7erisinde en ba\u015fta gelen Asliye Hukuk ve Vergi Mahkemesi h\u00e2kimleri \u00fczerinde ger\u00e7ekle\u015ftirilmi\u015ftir. \u00c7al\u0131\u015fma kapsam\u0131nda Ordu ili adliyesinde g\u00f6rev yapan \u00fc\u00e7\u00fc Asliye Hukuk hakimi ve \u00fc\u00e7\u00fc Vergi Mahkemesi hakimi olmak \u00fczere alt\u0131 h\u00e2kimden nitel ara\u015ft\u0131rma tekniklerinden yar\u0131 yap\u0131land\u0131r\u0131lm\u0131\u015f g\u00f6r\u00fc\u015fme y\u00f6ntemi ile veri toplanm\u0131\u015ft\u0131r. Elde edilen veriler i\u00e7erik analizine tabi tutularak \u00e7\u00f6z\u00fcmlenmi\u015ftir. Ara\u015ft\u0131rmada ula\u015f\u0131lan sonu\u00e7lara g\u00f6re g\u00f6r\u00fc\u015fme yap\u0131lan h\u00e2kimlerin adli muhasebecilik hakk\u0131nda yeterince bilgi sahibi olmad\u0131klar\u0131, bilirki\u015filere mali nitelikli davalarda olduk\u00e7a s\u0131k ba\u015fvuruldu\u011fu ancak h\u00e2kimlerin beklentilerini yeterince kar\u015f\u0131lamad\u0131klar\u0131 ve sahip olmalar\u0131 gereken \u00f6zellikleri ta\u015f\u0131mad\u0131klar\u0131 anla\u015f\u0131lm\u0131\u015ft\u0131r. Ayr\u0131ca yarg\u0131 sistemimizde adli muhasebecili\u011fe ihtiya\u00e7 duyuldu\u011fu ve mesle\u011fin uygulanmas\u0131 ile bilirki\u015filik uygulamas\u0131ndan kaynaklanan raporlar\u0131n kalitesizli\u011fi ve dava s\u00fcrelerinin uzunlu\u011fu gibi problemlerin azalaca\u011f\u0131 tespit edilmi\u015ftir.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nMuhasebe, Adli Muhasebecilik, Bilirki\u015filik, Mali Uyu\u015fmazl\u0131k<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM40, M41<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: Mali Nitelikli Uyu\u015fmazl\u0131k Davalar\u0131nda Bilirki\u015filik Uygulamas\u0131na Kar\u015f\u0131 Adli Muhasebecilik: Ordu Adliyesi \u00d6rne\u011fi Yazar(lar): Hakan Yazarkan, Ceyda Yerdelen Kayg\u0131n Cilt: 7 Say\u0131: 1 Y\u0131l: 2016 Sayfa: 161-180 ISSN: 1309-2448 DOI Numaras\u0131: 10.20409\/berj.2016116810 \u00d6z Bu \u00e7al\u0131\u015fman\u0131n amac\u0131 son zamanlarda d\u00fcnyada bilgi ve teknolojinin k\u00f6t\u00fcye kullan\u0131lmas\u0131 sonucu artan […]<\/p>\n

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