Pregled bibliografske jedinice broj: 785008
Corporate governance practices in fraud prevention and detection – emprirical evidence from Croatia
Corporate governance practices in fraud prevention and detection – emprirical evidence from Croatia // International Journal of Management Cases (IJMC), 14 (2012), 3; 59-72 (podatak o recenziji nije dostupan, pregledni rad, znanstveni)
CROSBI ID: 785008 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Corporate governance practices in fraud prevention and detection – emprirical evidence from Croatia
Autori
Tušek, Boris ; Klikovac, Ana
Izvornik
International Journal of Management Cases (IJMC) (1741-6264) 14
(2012), 3;
59-72
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pregledni rad, znanstveni
Ključne riječi
corporate governance; fraud; fraud detection; fraud prevention; forensic fraud investigation; audit committee
Sažetak
This paper presents the results of an empirical research conducted in the Republic of Croatia, based on the importance of the relevant corporate governance elements related to fraud detection and prevention. For the purpose of this research, the following hypothesis was tested: „The development of corporate governance system, based on the establishment of code of ethics, internal control system, independent and responsible work of internal auditors and audit committee, is crucial for fraud prevention and detection“. Based on the results of an empirical research, the practices of Croatian companies in fraud prevention and detection are examined and presented. Also, this paper examines the possible improvements in corporate governance practices in Croatian companies, including the model of integrating forensic fraud investigation into the corporate governance system.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
Citiraj ovu publikaciju:
Uključenost u ostale bibliografske baze podataka::
- EBSCO, Cabell Publishing
