DETECTING FRAUD IN ACCOUNTING USING SELECTED METHODS

Radoslav Tušan

DOI Number
https://doi.org/10.22190/FUEO240702012T
First page
175
Last page
184

Abstract


In practice, the methods of committing economic crime take the form of corruption, misappropriation of assets and fraudulent financial reporting. In the case of fraudulent financial reporting, it is primarily a falsification of financial and non-financial information. Some Slovak companies were revealed as tax fraudulent entities. Some methods of detecting accounting fraud were used in their cases in the article. Findings in this context brought interesting connections.

Keywords

financial statements, Benford’s law, Beneish M-score

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References


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Additional reading

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DOI: https://doi.org/10.22190/FUEO240702012T

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