<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</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.

State and Perspectives of Forensic Accounting Development in Bosnia and Herzegovina

University of Sarajevo - School of Economics and Business

Journal of Forensic Accounting Profession

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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...

State and Perspectives of Forensic Accounting Development in Bosnia and Herzegovina

Published Online: Jul 11, 2022

Page range: 1 - 18

Received: Apr 30, 2022

Accepted: May 18, 2022

DOI: https://doi.org/10.2478/jfap-2022-0001

Keywords
Fraud, Forensic Accounting, Certified Forensic Accountant, Bosnia and Herzegovina

© 2022 Benina Veledar et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

State and Perspectives of Forensic Accounting Development in Bosnia and Herzegovina

Published Online: Jul 11, 2022

Page range: 1 - 18

Received: Apr 30, 2022

Accepted: May 18, 2022

DOI: https://doi.org/10.2478/jfap-2022-0001

KeywordsFraud, Forensic Accounting, Certified Forensic Accountant, Bosnia and Herzegovina

© 2022 Benina Veledar et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Fraud, Forensic Accounting, Certified Forensic Accountant, Bosnia and Herzegovina