ANATOMY OF FRAUDS. TYPES, CONDITIONS, PREVENTION MEASURES  Cover Image

Anatomia oszustw. Rodzaje, uwarunkowania, środki zapobiegawcze
ANATOMY OF FRAUDS. TYPES, CONDITIONS, PREVENTION MEASURES

Author(s): Erika Ragauskiene, Jonas Mackevičius
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: FRAUDS; TYPES; PREVENTION

Summary/Abstract: Frauds are committed in all the areas of human activities, in all countries – only their scope, methods, and motives differ. In the current dynamic and competitive business environment, they are committed using the latest scientific achievements and advanced technologies. Frauds always make the major financial scandals and bankruptcies of world’s biggest companies. The article explores the main fraud types: misappropriation of assets, corruption, tax evasion, distortions of financial statements, etc. It suggests fraud diagnostics and prevention measures.

  • Issue Year: 2011
  • Issue No: 14
  • Page Range: 204-213
  • Page Count: 10
  • Language: English