RISKS AND STRATEGIES IN FINANCIAL FRAUD: A BIBLIOMETRIC AND LEGISLATIVE APPROACH

Dumitru Filipeanu (), Claudia-Elena Grigoras-Ichim () and Lucia Morosan-Danila ()
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Dumitru Filipeanu: "Gheorghe Asachi" Technical University from Iasi, 700050, Romania
Claudia-Elena Grigoras-Ichim: Stefan cel Mare University of Suceava, 720229, Romania
Lucia Morosan-Danila: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2025, vol. 13, issue 1, 15-22

Abstract: Financial stability, organisational reputation and public trust. This study analyses fraud from a theoretical perspective, highlighting the main types of fraud, the determining factors and effective prevention and control strategies. Through a detailed bibliometric analysis, current trends in fraud research are investigated, with a particular emphasis on the use of advanced technologies, such as artificial intelligence and data mining, in fraud detection. The study also examines the relevant legislative framework in Romania and the European Union, including regulations on corruption, money laundering and tax evasion. The conclusions emphasize the need for an integrated approach to fraud prevention, combining compliance measures, internal controls and advanced technological solutions. This research contributes to understanding the complexity of the fraud phenomenon and provides practical directions for the effective management of associated risks in the economic and institutional environment.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:13:y:2025:i:1:p:15-22

DOI: 10.4316/EJAFB.2025.13102

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