Modern approaches to identifying risks of fraud and errors in corporate financial statements
Abstract
The Study reveals the application of modern foreign methods of analysis of financial statements for the presence of fraud, taking into account their application to Russian corporations.
About the Authors
B. .. Romaniuk
Tomsk State University
Russian Federation
Russian Federation
A. .. Irisov
Tomsk State University
Russian Federation
Russian Federation
References
1. Beneish M. The detection of earning manipulation // Financial Analysts Journal. 1999. № 55 (5). PP. 24-36.
2. Ферулева Н.В., Штефан М.А. Выявление фактов фальсификации финансовой отчетности в российских компаниях: анализ применимости моделей Бениша и Роксас // Российский журнал менеджмента. 2016. Т. 14. № 3. C. 49-70.
3. Roxas M. Financial statement fraud detection using ratio and digital analysis // Journal of Leadership, Accountability and Ethics. 2011. № 8 (4). PP. 56-66.
Review
For citations:
Romaniuk B..., Irisov A... Modern approaches to identifying risks of fraud and errors in corporate financial statements. Siberian Financial School. 2019;(5):102-107. (In Russ.)
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