SINTEZĂ A LITERATURII DE SPECIALITATE ÎN DOMENIUL FRAUDEI ECONOMICE
SYNTHESIS OF LITERATURE IN THE FIELD OF ECONOMIC FRAUD

Author(s): Mădălin-Mihai Moțoc
Subject(s): Politics / Political Sciences, Social Sciences, Economy
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: economic fraud; embezzlement; money laundering; profit; reasonable opinion (of the audit companies);
Summary/Abstract: Purpose: The aim of this paper is to make a brief review of the main bibliographical references that refer to economic fraud, which appeared either as an effect of an inefficient managerial policy, or for obtaining undue benefits through tools such as embezzlement, money laundering or illegal contracts. Design/methodology/approach: This paper uses content analysis to determine, through research or the literature, the scientific references that refers to economic fraud and its effects.The research is based on the review of the literature in the field of fraud by searching for keywords (fraud risk, insolvency, bankrupcty, z-score insolvency risk indicator). The number of articles that are the subject of the study is 268. Findings: Through the content analysis on the main bibliographical landmarks in the subject of fraud, we found the main causes underlying the need of fraud, with reference to both exogenous and endogenous causes. Originality/value added: This research synthesizes in a constructive way but also criticisez the opinions of the most representative researchers and fraud experts, compressing the essence of the aspects related to economic fraud in the entities aimed to obtain profit.

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