Detection of fraud in companies in the Republic of Serbia using the Beneish model

The aim of this paper is to point out the necessity of introducing additional levels of quality control over financial reporting in the Republic of Serbia. The existing levels of control (internal, external and state audit, and tax control) are not sufficient to prevent and detect fraud in the opera...

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Bibliographic Details
Main Authors: Dimitrijević Dragomir, Danilović Milija
Format: Article
Language:English
Published: University of Novi Sad - Faculty of Economics, Subotica 2017-01-01
Series:Anali Ekonomskog fakulteta u Subotici
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2017/0350-21201737311D.pdf