Računovodstvene prevare i forenzičko računovodstvo
DOI:
https://doi.org/10.46793/Rev25112.109MKljučne reči:
računovodstvene prevare, otkrivanje, forenzičko računovodstvoApstrakt
Računovodstvene prevare predstavljaju jedan od najozbiljnijih oblika finansijskih nepravilnosti, sa značajnim posledicama po stabilnost finansijskih tržišta, poverenje investitora i ukupnu ekonomsku sigurnost organizacija. Ove prevare obuhvataju namerno iskrivljavanje finansijskih izveštaja, prikrivanje obaveza, precenjivanje imovine i manipulaciju prihodima i rashodima, često u cilju ostvarivanja lične ili korporativne koristi. U radu se koristi metodologija sistematskog pregleda literature. Cilj ovog rada je sagledavanje karakteristika računovodstvenih prevara i posledica istih, kao i uloge forenzičkog računovodstva u otkrivanju, istragama i prevenciji takvih prevara.
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