The Use of Accounting Information as a Means of Fraud

Spătărelu Ionuț () and Petec (Călinescu) Daniela ()
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Spătărelu Ionuț: Doctoral School, University of Craiova
Petec (Călinescu) Daniela: Faculty of Economics and Business Administration, Drobeta Turnu Severin

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 1, 248-252

Abstract: Accounting information plays an important part in the economic book-keeping/registrationsystem in general, but also in the economic information system especially for decision makingnecessary for the business. Although accounting information are available for a wide range of users – stakeholders, fourprincipal qualitative characteristics must be met for the accounting information to be useful in themanagement system: understandability, relevance, reliability and compatibility of information. Unlawful tax evasion involves deliberate violation of the tax law and is legally punishable byimprisonment. The auditors also play a role in the fight against fraud and should help Member States fulfilltheir obligations to prevent, detect and correct irregularities and fraud.

Keywords: accounting information; unlawful; fraud; evasion; compatibility of information (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2017
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