@article{2015,title={“FORENSIC ACCOUNTING PROFESSION” AND THE NECESSITY OF THE PROFESSION IN THE WORLD: WORLDCOM SCANDAL},abstractNode={At the present day, along with the concept of globalization, the enterprises want to grow so as to adjust this consept. The growth of enterprises provides the higher assets, incomes and profits of enterprises. On this account, if enterprises don’t grow with the “honest way”, they choose growing with the “fraudulent way”. The enterprises fraud trend raises “forensic accounting”. Forensic accounting profession increase in importance because of the accounting scandals break out in the world. In the research is discussed the history of forensic accounting profession, the emergence of the profession, the functioning process of the profession. And also Worldcom Scandal, the most important scandals in the world, is discussed concerning “accounting fraud” and “forensic accounting”.},author={Güler Ferhan ÜNAL UYAR},year={2015},journal={The Journal of Social Sciences}}