Pregled bibliografske jedinice broj: 878521
The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting
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 (podatak o recenziji nije dostupan, članak, znanstveni)
CROSBI ID: 878521 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting
Autori
Žager, Lajoš ; Sever Mališ, Sanja ; Novak, Ana
Izvornik
Procedia economics and finance (2212-5671) 39
(2016);
693-700
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
fraudfraudulent financial reportingasset misappropriationpreventiondetectionauditor
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Zagreb
