THE EFFECT OF ACCOUNTING CULTURE ON FRAUD

The influence of the historical process and culture is extremely effective in the formation and development of the accounting system of the countries. There are different accounting practices in different countries around the world. However, it is a fact that there are similar countries with the same effects. It is possible to say that countries with cultural affiliation are affected by the accounting systems developed and implemented by other countries with similar cultural characteristics, and these countries tend to adopt accounting systems. The accounting systems in which financial statements and reports are produced have some flexibility according to different situations. Therefore, fraudulent practices that occur in accounting systems are affected by the accounting culture. In the study, the cultural differences between Turkey, which is included in the Continental European accounting system, and the United States, which is included in the Anglo-Saxon accounting system, and as a result, the similarities and differences in accounting values and accounting frauds were examined.