КФУ. Карточка публикации. Financial Statements Fraud Detection: Analysis of Beneish and Roxas Models Applicability (Russian Approach).

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FINANCIAL STATEMENTS FRAUD DETECTION: ANALYSIS OF BENEISH AND ROXAS MODELS APPLICABILITY (RUSSIAN APPROACH).

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2021

Язык

английский

Авторы, сотрудники КФУ

Ветошкина Елена Юрьевна, автор

Семенихина Наталья Борисовна, автор

Тухватуллин Руслан Шавкатович, автор

Авторы, студенты КФУ

Черепанова Полина Сергеевна, автор

Библиографическое описание на языке оригинала

Elena Vetoshkina, Polina Cherepanova, Natalya Semenikhina and Ruslan Tukhvatullin 2020. Financial Statements Fraud Detection: Analysis of Beneish and Roxas Models Applicability (Russian Approach). Helix. 10, 05 (Oct. 2020), 212-217.

Аннотация

Helix

Ключевые слова

Fraud, Fraudulent, M-Score Index, Audit, Analysis

Название журнала

Helix

URL

https://helixscientific.pub/index.php/home/article/view/247

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https://repository.kpfu.ru/?p_id=260747

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Ветошкина Елена Юрьевна	ru_RU
dc.contributor.author	Семенихина Наталья Борисовна	ru_RU
dc.contributor.author	Тухватуллин Руслан Шавкатович	ru_RU
dc.contributor.author	Черепанова Полина Сергеевна	ru_RU
dc.date.accessioned	2021-01-01T00:00:00Z	ru_RU
dc.date.available	2021-01-01T00:00:00Z	ru_RU
dc.date.issued	2021	ru_RU
dc.identifier.citation	Elena Vetoshkina, Polina Cherepanova, Natalya Semenikhina and Ruslan Tukhvatullin 2020. Financial Statements Fraud Detection: Analysis of Beneish and Roxas Models Applicability (Russian Approach). Helix. 10, 05 (Oct. 2020), 212-217.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=260747	ru_RU
dc.description.abstract	Helix	ru_RU
dc.description.abstract	It is well known that there are many reasons for economic entities to distort their financial statements deliberately. It is a general practice, that reporting becomes the subject for management's manipulation. For example, top staff seeks to reduce the tax base by undercharging the profits in accounting (financial) statements. It expects to attract the maximum number of investors as their positive expectations have a beneficial effect on the growth of the market value of shares and the strengthening of the position of the economic entity in the market. Illegal actions misinform the users and mislead them. Distorted reporting also has a negative impact on management decisions, and it jeopardizes the existence of the company. As evidenced in practice the economic analysis is not always able to reveal the fact of fraud immediately. Checking the accounting (financial) statements for distortions is the most important stage in the process of audit. This method is very useful as a tool of reducing the risk of undetected distortions.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Fraud	ru_RU
dc.subject	Fraudulent	ru_RU
dc.subject	M-Score Index	ru_RU
dc.subject	Audit	ru_RU
dc.subject	Analysis	ru_RU
dc.title	Financial Statements Fraud Detection: Analysis of Beneish and Roxas Models Applicability (Russian Approach).	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU