TRENDS IN BUSINESS FRAUDS: CASE OF CROATIA (CROSBI ID 732943)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Bartulović, Marijana ; Kovačević, Ivan ; Filipović, Mario
engleski
TRENDS IN BUSINESS FRAUDS: CASE OF CROATIA
Business frauds and losses caused by fraud led to corporate scandals and the collapse of some of the world's largest corporations such as Enron and Satyam, and focused public attention on the problem of frauds and fraudulent financial reporting. The Association of Certified Fraud Examiners has been conducting global fraud research for years in order to familiarize the public with the main characteristics of business frauds and raise the level of fraud awareness. A comprehensive survey on fraud in the Republic of Croatia was conducted for the first time in 2021, and included 124 respondents from 16 different industrial sectors. The research related to frauds that occurred during 2021 and 2020, i.e. it covered the two years affected by the COVID-19 crisis. The research was conducted by the Association of Certified Fraud Examiners Croatia. This paper presents some of the main results of the research and provides a comparative presentation and analysis of trends in the Republic of Croatia with global trends in business frauds. According to the results presented by ACFE Croatia, total financial losses caused by business frauds amount to about HRK 165 million. Furthermore, according to estimates, about 13% of total annual income was lost due to fraud. The characteristics of frauds in the Republic of Croatia do not differ significantly from frauds on the global level, but certain specificities have been observed. The aim of this paper is to point out the basic characteristics and determinants of business frauds in the Republic of Croatia, to compare trends in the Republic of Croatia with the results of research at the global level, and to highlight the importance of anti-fraud controls and raising awareness about fraud at all levels of society.
business frauds, fraud detection, fraud prevention, anti-fraud controls
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o prilogu
110-118.
2022.
objavljeno
Podaci o matičnoj publikaciji
Book of Proceedings Economic and Social Development 90 th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security"
Kopal, R. ; Samodol, A. ; Buccella, D.
Zagreb:
1849-7535
Podaci o skupu
90th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security"
predavanje
16.12.2022-17.12.2022
Zagreb, Hrvatska