INTERNATIONAL JOURNAL OF CONTEMPORARY ECONOMICS AND ADMINISTRATIVE SCIENCES, cilt.8, sa.1, ss.34-57, 2018 (ESCI)
While fraud in accounting affects partners, employees and investors in a narrow sense, it also affects the government and society in a broad sense. Decisions made by company owners and their partners through fraud first create problems with the future of the company; then it affects the country's economy. Especially the decrease in taxes to be paid to the government through fraud even is in favor of a small part of the society, it is against to a large part.