Identifikacija i sprečavanje prevarnog finansijskog izveštavanja

Abstract

Effective detection of fraudulent (false) financial reporting requires an integrative conceptual framework. This paper presents a general framework for studying factors related to the causes of fraudulent financial reporting. The purpose is to sharpen our thinking on conducting research modalities for defining a framework for effective risk management of fraudulent financial reporting and to assist scholars, professional accountants, regulators, and policymakers to better understand the drivers of fraudulent financial reporting and the context in which it occurs. We examine the characteristics of companies engaged in fraudulent financial reporting, as identified in the literature, through research related to the fraud triangle, and ethical aspects. We also address the impact of professional and legal regulations on the area of effective fraud risk management. Finally, we summarize previous findings and present conclusions and suggestions for areas requiring further research.