Modern approaches of detecting financial statement fraud
The paper considers the modern methods for detecting financial statement errors and fraud with respect to their application to Russian corporate companies. The study methods evaluating the financial statements of companies allow getting a comprehensive and quick assessment of the financial condition...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2020-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2020/08/shsconf_pfsd2020_01024.pdf |
| _version_ | 1818461824161415168 |
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| author | Tkachenko Liudmila Andrey Erisov Pozdeeva Galina Romanyuk Vera |
| author_facet | Tkachenko Liudmila Andrey Erisov Pozdeeva Galina Romanyuk Vera |
| author_sort | Tkachenko Liudmila |
| collection | DOAJ |
| description | The paper considers the modern methods for detecting financial statement errors and fraud with respect to their application to Russian corporate companies. The study methods evaluating the financial statements of companies allow getting a comprehensive and quick assessment of the financial condition of the company based on open sources. An assessment of the financial statements of enterprises according to the Roxas model showed that the composite index of the model is applicable to Russian companies. |
| first_indexed | 2024-12-14T23:52:17Z |
| format | Article |
| id | doaj.art-0aff2f71fdc24cd7b80c98eae5edc58f |
| institution | Directory Open Access Journal |
| issn | 2261-2424 |
| language | English |
| last_indexed | 2024-12-14T23:52:17Z |
| publishDate | 2020-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj.art-0aff2f71fdc24cd7b80c98eae5edc58f2022-12-21T22:43:13ZengEDP SciencesSHS Web of Conferences2261-24242020-01-01800102410.1051/shsconf/20208001024shsconf_pfsd2020_01024Modern approaches of detecting financial statement fraudTkachenko LiudmilaAndrey ErisovPozdeeva GalinaRomanyuk VeraThe paper considers the modern methods for detecting financial statement errors and fraud with respect to their application to Russian corporate companies. The study methods evaluating the financial statements of companies allow getting a comprehensive and quick assessment of the financial condition of the company based on open sources. An assessment of the financial statements of enterprises according to the Roxas model showed that the composite index of the model is applicable to Russian companies.https://www.shs-conferences.org/articles/shsconf/pdf/2020/08/shsconf_pfsd2020_01024.pdf |
| spellingShingle | Tkachenko Liudmila Andrey Erisov Pozdeeva Galina Romanyuk Vera Modern approaches of detecting financial statement fraud SHS Web of Conferences |
| title | Modern approaches of detecting financial statement fraud |
| title_full | Modern approaches of detecting financial statement fraud |
| title_fullStr | Modern approaches of detecting financial statement fraud |
| title_full_unstemmed | Modern approaches of detecting financial statement fraud |
| title_short | Modern approaches of detecting financial statement fraud |
| title_sort | modern approaches of detecting financial statement fraud |
| url | https://www.shs-conferences.org/articles/shsconf/pdf/2020/08/shsconf_pfsd2020_01024.pdf |
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