Presence of Corporate Frauds at a Global Level

Vranješ Svjetlana
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Vranješ Svjetlana: Faculty of Economics Banja Luka, Bosnia and Herzegovina

Economics, 2017, vol. 5, issue 1, 151-164

Abstract: The legislative bodies of the countries, members of the accounting and auditing profession, various associations have taken a number of preventive measures and mechanisms for combating corporate criminal activities and financial frauds, but unfortunately, the fact is that even today they often happen in both undeveloped and the most developed market economies. It is therefore essential to pay significant attention to corporate criminal activity and financial frauds that are happening in the business world. The aim of this paper is to show the presence of different forms of corporate criminal activity at a global level, and to display a conceptual framework of criminal activity and motives for their doing. Concluding remarks of this paper provide guidelines for further research and recommendations on how to improve the mechanisms for preventing and detecting criminal activity.

Keywords: crime; ACFE; false financial reporting; corruption; misappropriation of funds (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:econom:v:5:y:2017:i:1:p:151-164:n:9

DOI: 10.1515/eoik-2017-0017

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