Affiliation:
1. Dokuz Eylul University, Turkey
Abstract
Digital developments affect all societies in some way. Due to its multifaceted nature, digitalization can offer many opportunities as well as create difficulties and disruptions. The handicap created by these opportunities and threats designed by digitalization shows itself in accounting practices too. So, in the era of digitalization, businesses have become more open to financial fraud. In this direction, the fraudulent actions of a collapsed digital payment company, Wirecard, are evaluated and discussed in terms of forensic accounting by analyzing the official written documents and records. To provide clarification for solving the crime-related activities of Wirecard, the underlying reasons were handled throughout the research. The aim of this research is to provide a comprehensive understanding of the biggest fraud scandal of the last few years and fill the gap in the forensic accounting domain with a digitalization focus. In the study, suggestions have also been made for businesses to deter financial fraud that can be caused by digitalization.
Reference77 articles.
1. Adiloğlu, B., & Yücel, G. (2018). Dijitalleşme Muhasebe Mesleği İçin Bir Tehdit mi, Yoksa Bir Fırsat mı? XX. Türkiye Muhasebe Kongresi, TÜRMOB, 5-6 Ekim 2018, İstanbul.
2. Digitalization, accounting and accountability: A literature review and reflections on future research in public services
3. Alderman, L., & Schuetze, C. F. (2020). In a German tech giant’s fall, charges of lies, spies and missing billions. https://www.nytimes.com/2020/06/26/business/wirecard-collapse-markus-braun.html
4. AronR. (1974). Sanayi toplumu. (Çev. A. O. Güner). Boğaziçi Yayınları.
5. THE CONCEPT OF DIZITIZATION AND ITS EFFECTS AS A TECHNOLOGICAL TRANSFORMATION