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The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting (CROSBI ID 239715)

Prilog u časopisu | izvorni znanstveni rad

Žager, Lajoš ; Sever Mališ, Sanja ; Novak, Ana The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting // Procedia economics and finance, 39 (2016), 693-700. doi: 10.1016/S2212-5671(16)30291-X

Podaci o odgovornosti

Žager, Lajoš ; Sever Mališ, Sanja ; Novak, Ana

engleski

The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting

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.

fraudfraudulent financial reportingasset misappropriationpreventiondetectionauditor

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Podaci o izdanju

39

2016.

693-700

objavljeno

2212-5671

10.1016/S2212-5671(16)30291-X

Povezanost rada

Ekonomija

Poveznice