DETECTING FRAUD IN ACCOUNTING USING SELECTED METHODS
DETECTING FRAUD IN ACCOUNTING USING SELECTED METHODS
Author(s): Radoslav TusanSubject(s): Criminal Law, Accounting - Business Administration
Published by: Универзитет у Нишу
Keywords: financial statements; Benford’s law; Beneish M-score
Summary/Abstract: In practice, the methods of committing economic crime take the form of corruption, misappropriation of assets and fraudulent financial reporting. In the case of fraudulent financial reporting, it is primarily a falsification of financial and non-financial information. Some Slovak companies were revealed as tax fraudulent entities. Some methods of detecting accounting fraud were used in their cases in the article. Findings in this context brought interesting connections.
Journal: FACTA UNIVERSITATIS - Economics and Organization
- Issue Year: 21/2024
- Issue No: 3
- Page Range: 175-184
- Page Count: 10
- Language: English