基于文献和罗马尼亚调查案例的公司欺诈分析与分类

IF 0.7 Q3 ECONOMICS
Isabella Lucuţ Capraş, Monica Violeta Achim
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引用次数: 0

摘要

在当今复杂的经济世界中,企业欺诈已变得越来越普遍和复杂,各种欺诈策略也层出不穷。财务欺诈会降低效率,破坏所有利益相关者的信心和忠诚度,因此对企业部门有各种负面影响。在此背景下,本文旨在通过描述和分类各种类型的公司欺诈,并根据实施欺诈的动机和目的对其进行识别;此外,还在罗马尼亚的案例研究中对不同类型的公司财务犯罪进行了审查。本研究的数据收集自以往的相关研究以及其他国家的金融犯罪数据库。偷税漏税、篡改财务报表和欺骗财务数据用户的破产欺诈是研究的各种欺诈类型之一。组织中的财务欺诈是一个不断变化的话题。研究结果表明,必须从公司治理、内部控制和外部监管等多个层面预防公司欺诈。本研究为现有的企业欺诈知识体系做出了贡献,可作为管理者和监管者更好地了解欺诈、加强治理和内部控制系统的资源。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis and Classification of Corporate Fraud Based on the Literature and Investigated Cases in Romania
Corporate fraud has become increasingly common and sophisticated in today’s complex economic world, and a variety of strategies for perpetrating fraud have arisen. Financial fraud has various negative implications in the corporate sector since it reduces efficiency and undermines confidence and loyalty among all stakeholders. In this context, the aim of this article is to identify the various types of corporate fraud by describing and categorizing them based on the motivation and purpose for which they are committed; additionally, different types of corporate financial crimes were examined in a case study for Romania. Data for this study were gathered from past research on the subject as well as other national databases on financial crime. Tax evasion, financial statement manipulation, and bankruptcy fraud to deceive financial data users are among the various types of fraud examined. Financial fraud in organizations is a continually changing topic. The findings suggest that corporate fraud must be prevented at multiple levels, including corporate governance, internal control and external regulation. This study contributes to the existing body of knowledge on corporate fraud and can be utilized as a resource by managers and regulators looking to better understand fraud and strengthen governance and internal control systems.
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来源期刊
CiteScore
1.30
自引率
16.70%
发文量
20
审稿时长
30 weeks
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