THE EFFECT OF ACCOUNTING PRACTICES CREATED BY THE DIGITAL AGE ON THE PREVENTION OF ACCOUNTING FRAUDS

Accounting frauds prevent businesses from making accurate and reliable financial reporting, but also are deliberately cause misleading information and important information to be stored. The development of accounting practices in the digital age has supported efforts to ensure that the information needed is delivered reliably and timely to decision-making bodies, to prevent asset losses and to maintain internal controls in an efficient manner. The emergence of cloud computing, the extensible business reporting language (XBRL), and the transformations that have emerged on the way to business analytics in recent years have also changed accounting practices. The aim of the study is to investigate how effective the accounting practices developed in the digital age are in preventing the accounting frauds that may arise in the business. For this purpose, a survey was conducted on the accounting professionals who use these applications and information about the current state of digital accounting applications and efforts to prevent accounting frauds were obtained