Detectors For Financial Statement Fraud

Achim Sorin Adrian () and Souca Marius-Ionut ()
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Achim Sorin Adrian: “Babes-Bolyai” University of Cluj-Napoca
Souca Marius-Ionut: „Babes-Bolyai” University of Cluj-Napoca

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 13-18

Abstract: Through this article we tried to emphasize the main parts that can identify financial fraud within a company's financial statements. Another point that we wanted to reach is the motivation that prompted them to take action when they reported these frauds.

Keywords: fraud; detectors; financial statement; motivation (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:13-18

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