Početna » FINIZ 2020 - People in the focus of process automation » Papers from the Thematic Areas of the Conference
FRAUDULENT FINANCIAL REPORTING AS A PERMANENT PROBLEM FOR DECISION MAKERS
Abstract:
Manipulation of financial statements is a type of accounting fraud that is a permanent problem of companies observed at the global level.Losses due to fraud and manipulation of financial statements are huge and amount to more than 3.6 US dollars. This fact indicates the need for constant research on the types and methods of performing fraudulent activities as well as their causes, which is the topic of this paper. Therefore, the presented paper explores in a general sense the types and ways of fraudulent financial reporting, which is certainly a permanent problem of decision-makers.Certain directions for future research on the complex issue of fraudulent financial reporting have been identified.
CITATION:
IEEE format
M. Kovjanić, “Fraudulent Financial Reporting as a Permanent Problem for Decision Makers,” in FINIZ 2020 - People in the focus of process automation, Belgrade, Singidunum University, Serbia, 2020, pp. 73-77. doi: 10.15308/finiz-2020-73-77
APA format
Kovjanić, M. (2020). Fraudulent Financial Reporting as a Permanent Problem for Decision Makers. Paper presented at FINIZ 2020 - People in the focus of process automation. doi:10.15308/finiz-2020-73-77
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