@article{2017,title={Evaluation of Perceptions of Accounting Professionals for Forensic Accounting in terms of Different Variables: Kars Ardahan and Iğdır Example},abstractNode={Many cases such as financial events / scandals that occur in a country or region have consequences that will affect the whole world in a short time, economic disputes in global business life, the use of non-realistic financial statements led to the emergence of a profession called "Forensic Accounting" in many western countries, particularly in the United States of America. Forensic Accounting that spreading rapidly around the world and evaluated as a separate specialty but cannot exactly find the application area in our country is a field that benefits from accounting, auditing, psychology and many disciplines to solve the problem in forensic issues. Primarily explanations were made for the forensic accounting and the forensic accounting profession, afterwards the development of the forensic accounting profession in the world and our country was focused on in this study which is prepared in the direction of the forensic accountant. In the application section, a questionnaire / survey study was conducted to evaluate the perceptions of accounting professions in Kars, Ardahan and Iğdır provinces for forensic accounting. The obtained data were analyzed by SPSS 22.0 program. In the study, it was concluded that the forensic accounting profession should take place in the field of accounting either as an independent field / profession or as part of the accounting profession applied nowadays.},author={Alper TAZEGÜL-& Emel KILIÇBEY},year={2017},journal={Journal of Academic Value Studies (JAVStudies)}}