Analysis of Disciplinary Penalties From the Gender Position of Accounting Professional Members: 2008-2017 Period

Günay Deniz Dursun
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Günay Deniz Dursun: İstanbul Aydin University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2019, vol. 34, issue 111, 387-402

Abstract: The purpose of this research is to determine whether disciplinary penalties imposed by accounting professionals are a difference in gender and professional title published in the official gazette. The relations of professional members with their taxpayers, the information they have about the business, the documents and records they have obtained make them important to the business related parties. For this reason, analysis of the trend of disciplinary penalties ranging from leading to dismissal is important for accounting and auditing, determining whether there is a difference in gender and professional title. The data of the study were obtained from the disciplinary decisions of the union of chambers of certified public accountants and certified public accountants of turkey.

Keywords: Accounting Profession Member; Professional Ethics; Disciplinary Penalties (search for similar items in EconPapers)
JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:34:y:2019:i:111:p:387-402

DOI: 10.33203/mfy.489547

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