State and Perspectives of Forensic Accounting Development in Bosnia and Herzegovina

Veledar Benina (), Bašić Meliha () and Čolpa Azra ()
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Veledar Benina: University of Sarajevo - School of Economics and Business
Bašić Meliha: University of Sarajevo - School of Economics and Business
Čolpa Azra: Ministry of Finance of Sarajevo Canton

Journal of Forensic Accounting Profession, 2022, vol. 2, issue 1, 1-18

Abstract: Fraud in accounting, as well as falsification of financial statements, has a long history, and in recent years their scale has been growing and with much more serious consequences. Decisions made by investors and other users of financial statements based on erroneous financial information cause enormous damage to users of financial information, but also to the general public. Many major financial frauds are only detected when companies reach the point of financial collapse, in a situation where it is difficult to do something to repair major damages.

Keywords: Fraud; Forensic Accounting; Certified Forensic Accountant; Bosnia and Herzegovina (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jfaccp:v:2:y:2022:i:1:p:1-18:n:5

DOI: 10.2478/jfap-2022-0001

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