Forensic Review of Financial Statements of Legal Entity Tuš-Trade

Isaković-Kaplan Ševala (), Muratović-Dedić Ajla (), Demirović Lejla () and Pločo Selma ()
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Isaković-Kaplan Ševala: University of Sarajevo - School of Economics and Business
Muratović-Dedić Ajla: Faculty of Economics, University of Zenica
Demirović Lejla: University of Sarajevo - School of Economics and Business
Pločo Selma: BH Telecom d.d. Sarajevo

Journal of Forensic Accounting Profession, 2021, vol. 1, issue 2, 64-79

Abstract: Large corporate scandals in the US and Europe, from the early 21st century, such as Enron, Parmalat, WorldCom and many others, have seriously shaken public confidence in the auditors’ work. Consequently, many countries have recognized the need for introduce the forensic accounting as a more advanced and reliable form of protection against manipulative financial reporting by companies, and have completed the accounting profession with the forensic accountant title, as an active fighter against various types of frauds in companies.

Keywords: financial statements; fraud; forensic accounting; forensic review (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jfaccp:v:1:y:2021:i:2:p:64-79:n:5

DOI: 10.2478/jfap-2021-0009

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