Detecting financial statement fraud: causes, motives and remedies

Автор: Dudenok A.D., Manankova A.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 10-1 (68), 2020 года.

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This paper discusses the reasons for the occurrence and the motives that encourage fraud with financial statements, as well as ways to prevent fraud with financial statements. In the context of growing competition and a rapidly developing market, such a problem as fraudulent financial statements is the most urgent, and understanding whether falsified statements or not is the most important point in the financial analysis of a company's statements.

Fraud, reporting, financial statements of the company, errors, economic fraud

Короткий адрес: https://sciup.org/170182027

IDR: 170182027   |   DOI: 10.24411/2411-0450-2020-10778

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