Work

Detection of fraud in financial statements: the model M. Boenisch

Year: 2018

Type: article

Abstract: This article is devoted to the problem of increasing the risks of distortion of financial information as a result of unfair actions of the company’s management. The authors consider the circumstances that contribute to the emergence of risks of unfair actions, highlighted the main elements of the internal control system. In conclusion, the article analyzes the ways to identify distortions of financial information in organizations. One of the complex and little-studied problems of accounting is the problem of identifying and preventing economic offenses related to the distortion of information in the financial statements.

Source: Scientific bulletin of the Southern Institute of Management

DOI: 10.31775/2305-3100-2018-2-37-43

Authors: S. A. Roshchektaev, U. Y. Roshchektaeva

Institution: Financial University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W2885641758

FWCI: 3.71

Cites: 2

Cited by: 10

Related to: 10