Accesso libero

Differences in business fraud between state-owned and private companies: case of Croatia

INFORMAZIONI SU QUESTO ARTICOLO

Cita

ACFE. (2022). Occupational Fraud 2022: A Report to the Nations, https://acfepublic.s3.us-west-2.amazonaws.com/2022+Report+to+the+Nations.pdf (Accessed: 23.07.2023). Search in Google Scholar

ACFE Croatia. (2022). Kako krademo? Istraživanje o prijevarama u Republici Hrvatskoj, https://acfecroatia.hr/wp-content/uploads/2022/05/Kako-krademo-Istrazivanje-o-prijevarama-u-poslovanju-v2.7.pdf (Accessed: 23.07.2023). Search in Google Scholar

ACFE, (2021). The next normal: preparing for a post-pandemic fraud landscape, https://www.grantthornton.com/content/dam/grantthornton/website/assets/content-page-files/advisory/pdfs/2021/next-normal-preparing-post-pandemic-fraud-landscape.pdf (Accessed: 23.07.2023). Search in Google Scholar

Amiram, D., Bozanic, Z., Cox, J.D., Dupont, Q., Karpoff, J.M. & Sloan, R. (2018). Financial reporting fraud and other forms of misconduct: A multidisciplinary review of the literature. Review of Accounting Studies, 23, 732-783. DOI: https://doi.org/10.1007/s11142-017-9435-x. Search in Google Scholar

Bartulović, M., Kovačević, I. & Filipović, M. (2022). Trends in business frauds: Case of Croatia, Book of Proceedings, Economic and Social Development, 90th International Scientific Conference on Economic and Social Development – “Building Resilient Society: National and Corporate Security”, Zagreb, 2022, 110-118. Search in Google Scholar

Beasley, M.S., Carcello, D.R., Hermanson, D.R. & Neal, T.L. (2010). Fraudulent financial reporting 1998-2007: An analysis of U.S. public companies, Durham, NC: COSO. Search in Google Scholar

Bekiaris, M. & Papachristou, G. (2017). Corporate fraud and accounting fraud: types, causes and fraudster’s business profile, Corporate Ownership & Control, 15(1-2), 467-475, https://doi.org/10.22495/cocv15i1c2p15. Search in Google Scholar

Fleming, A.S., Hermanson, D.R., Kranacher, M-J. & Riley, Jr., R. (2016). Financial Reporting Fraud: Public and Private Companies. Journal of Forensic Accounting Research, 1 (1), A27–A41, https://doi.org/10.2308/jfar-51475. Search in Google Scholar

Giriūnas, L. & Mackevičius, J. (2014). Evaluation of frauds in public sector. Entrepreneurship and Sustainability Issues 1(3), 143–150, DOI: http://dx.doi.org/10.9770/jesi.2014.1.3(3). Search in Google Scholar

Grandstaff, J.L. & Solsma, L.L. (2021). Financial Statement Fraud: A Review From the Era Surrounding the Financial Crisis, Journal of Forensic and Investigative Accounting, 13(3), 421-437. Search in Google Scholar

Gupta, P.K. & Gupta, S. (2015). Corporate frauds in India – perceptions and emerging issues. Journal of Financial Crime, 22(1), 79-103. https://doi.org/10.1108/JFC-07-2013-0045. Search in Google Scholar

Halar, P., Ježovira, A. & Tušek, B. (2022). Profesionalne prijevare u suvremenom dobu: stanje, uzroci i posljedice. Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru, 28, 104-136, https://doi.org/10.46458/27121097.2022.28.104 Search in Google Scholar

Junger, M., Wang, V. & Schlomer, M. (2020). Fraud against business both online and offline: crime scripts, business characteristics, efforts and benefits. Crime Science, 9(1), 1-15, DOI: 10.1186/s40163-020-00119-4. Search in Google Scholar

Karpoff, J., Lee, D. & Martin, G. (2008). The consequences to managers for financial misrepresentation, Journal of Financial Economics, 88(2), 193-215. Search in Google Scholar

Karpoff, J.M. (2021). The Future of Financial Fraud, Journal of Corporate Finance, 66, 1-12, DOI: https://doi.org/10.1016/j.jcorpfin.2020.101694. Search in Google Scholar

Ozcan, A. (2016). Firm Characteristics and Accounting Fraud: A Multivariate Approach. Journal of Accounting, Finance and Auditing Studies, 2(2), 128-144. Search in Google Scholar

Soltani, B. (2014). The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals, Journal of Business Ethics, 120(2), 251-274, DOI: 10.1007/s10551-013-1660-z Search in Google Scholar

The Institute of Internal Auditors (The IIA). (2017). International Standards for the Professional Practice of Internal Auditing, Standards, https://www.theiia.org/globalassets/site/standards/mandatory-guidance/ippf/2017/ippf-standards-2017-english.pdf (Accessed: 23.07.2023). Search in Google Scholar

Wolfe, D. & Hermanson, D. (2004). The fraud diamond: Considering the four elements of fraud. The CPA Journal, 74(12), 32-42. Search in Google Scholar

eISSN:
2719-3454
Lingua:
Inglese