INFORMAZIONI SU QUESTO ARTICOLO
Pubblicato online: 18 gen 2022
Pagine: 64 - 79
Ricevuto: 15 nov 2021
Accettato: 20 dic 2021
DOI: https://doi.org/10.2478/jfap-2021-0009
Parole chiave
© 2021 Ševala Isaković-Kaplan et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
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.