Abstract
Although there are some differences in the types and ways of accounting errors and fraud due to the effects of globalisation, competition and technological development, these two concepts have remained an inevitable problem of business from past to present. The aim of the study is to evaluate the effect of tax regulations on the professional accountant’s view of errors and fraud. In accordance with this purpose, a research was carried out to reveal the perspectives of the professionals in İstanbul. According to the findings, professional accountants consider tax legislations and tax pressure among the most important factors in the emergence of accounting faults and fraud. Additionally, it is seen that they prioritise tax regardless of their age, education level, employment status and/or professional experience.
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