تشخیص گزارشگری مالی تقلبی
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تشخیص گزارشگری مالی تقلبی

عنوان فارسی مقاله: نقش و مسئولیت حسابرسان در پیشگیری و تشخیص گزارشگری مالی تقلبی
عنوان انگلیسی مقاله: The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting
مجله/کنفرانس: پروسیدیای مالی و اقتصاد – Procedia Economics and Finance
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی
کلمات کلیدی فارسی: تقلب، گزارشگری مالی تقلبی، سوء استفاده از دارایی، پیشگیری، تشخیص، حسابرس
کلمات کلیدی انگلیسی: fraud, fraudulent financial reporting, asset misappropriation, prevention, detection, auditor
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
شناسه دیجیتال (DOI): https://doi.org/10.1016/S2212-5671(16)30291-X
دانشگاه: Faculty of Economics & Business, University of Zagreb, 10 000 Zagreb, Croatia
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2016
شناسه ISSN: 2212-5671
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 8
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: ندارد
کد محصول: E13819
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


1-Introduction


2-Theoretical background


3-Empirical research of fraudulent financial reporting – evidence from Croatia


4-Conclusion


References

نمونه متن انگلیسی مقاله

Abstract


This research examines the roles and the responsibilities of the key stakeholders of the financial reporting in the prevention and detection of fraud. The methods used and types of transactions most vulnerable to fraudulent financial reporting are examined. For the need of the empirical part of the paper, the questionnaire survey was conducted. The respondents, external auditors, evaluated how often they encounter circumstances indicating the possibility of fraud. In accordance with the conducted research the most common technique used to fraudulent financial reporting involved overstatement of assets.


Introduction


All over the world organizations face the problem of fraudulent activities, which can take many forms. Due to numerous accounting scandals, confidence in the reliability and the objectivity of the financial statements of interested parties has been significantly reduced. Management, boards of directors, audit committees, external auditors and internal auditors have a significant role in ensuring the reliable financial reporting. In this paper the roles and responsibilities of these key stakeholders in the prevention and detection of fraudulent financial reporting in the companies is examined. This paper offers a description of some main characteristics of the fraud and explains the most commonly used classifications of fraud. Most academic studies are conducted on external fraud (Jans et al.,2009, p.1). Thus, taking into account the deficiency of research in the field of internal fraud and the need for such research, this paper is concentrated on the fraudulent activities, such as fraudulent financial reporting and asset misappropriations, committed by the employees of the company. In addition, the purpose of this paper was to gather information on types of the transactions that are the most vulnerable to the fraudulent financial reporting, which is done through a review of existing research and conducted empirical research in Croatian companies. For the needs of the empirical part of the paper, a questionnaire survey was conducted. The sample of subjects consisted of external auditors, who were asked to provide information on the fraud cases familiar to them. The respondents also evaluated how often they encounter circumstances indicating the possibility of fraud.

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