FRAUD- BETWEEN DELINQUENCY AND CREATIVE ACCOUNTING

Violeta Isai () and Daniela Hij
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Violeta Isai: Dunarea de Jos University of Galati, Romania
Daniela Hij: Dunarea de Jos University of Galati, Romania

Risk in Contemporary Economy, 2015, 555-559

Abstract: Nowadays, society continually changes, great technological transformations taking place and priorities changing without cease. Setting up new companies and quickly taking them into bankruptcy represents an actual tendency. Consequently, the contemporary economic environment becomes extremely competitive. Thus, economic operators have to face some choices which are not exactly within the law, in order to obtain additional advantages compared to the others, but also to keep their business going. The phenomenon of fraud is frequently encountered and it is present in any field of activity.

Keywords: fraud; creative accounting; misappropriation of assets; fraudulent misrepresentation; perpetrators; risk (search for similar items in EconPapers)
Date: 2015
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