КФУ. Карточка публикации. Critical Review of Methods for Detecting Fraud in Financial Statements of Russian Companies

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CRITICAL REVIEW OF METHODS FOR DETECTING FRAUD IN FINANCIAL STATEMENTS OF RUSSIAN COMPANIES

Форма представления

Статьи в российских журналах и сборниках

Год публикации

2025

Язык

английский

Авторы, сотрудники КФУ

Ветошкина Елена Юрьевна, автор

Авторы, студенты КФУ

Королева Марина Артёмовна, автор

Библиографическое описание на языке оригинала

Koroleva, M.A., Tukhvatullin, R.S., Vetoshkina, E.Y. (2025). Critical Review of Methods for Detecting Fraud in Financial Statements of Russian Companies. In: Mantulenko, V. (eds) Proceedings of the 4th International Conference Engineering Innovations and Sustainable Development. CEISD 2025. Lecture Notes in Civil Engineering, vol 648. Springer, Cham. https://doi.org/10.1007/978-3-031-92520-7_76 (статья WoS)

Аннотация

Proceedings of the 4th International Conference Engineering Innovations and Sustainable Development. CEISD 2025. Lecture Notes in Civil Engineering, vol 648. Springer, Cham.

Ключевые слова

Fraud, Financial Statements

Название журнала

Proceedings of the 4th International Conference Engineering Innovations and Sustainable Development. CEISD 2025. Lecture Notes in Civil Engineering, vol 648. Springer, Cham.

URL

https://link.springer.com/chapter/10.1007/978-3-031-92520-7_76

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https://repository.kpfu.ru/?p_id=315855

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Ветошкина Елена Юрьевна	ru_RU
dc.contributor.author	Королева Марина Артёмовна	ru_RU
dc.date.accessioned	2025-01-01T00:00:00Z	ru_RU
dc.date.available	2025-01-01T00:00:00Z	ru_RU
dc.date.issued	2025	ru_RU
dc.identifier.citation	Koroleva, M.A., Tukhvatullin, R.S., Vetoshkina, E.Y. (2025). Critical Review of Methods for Detecting Fraud in Financial Statements of Russian Companies. In: Mantulenko, V. (eds) Proceedings of the 4th International Conference Engineering Innovations and Sustainable Development. CEISD 2025. Lecture Notes in Civil Engineering, vol 648. Springer, Cham. https://doi.org/10.1007/978-3-031-92520-7_76 (статья WoS)	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=315855	ru_RU
dc.description.abstract	Proceedings of the 4th International Conference Engineering Innovations and Sustainable Development. CEISD 2025. Lecture Notes in Civil Engineering, vol 648. Springer, Cham.	ru_RU
dc.description.abstract	Errors in financial statements can lead to serious negative consequences affecting both internal and external aspects of the company's activities. Mistakes not only provoke higher costs and financial losses, but can also undermine the trust of shareholders, partners and customers in business. In the long term, misrepresentation threatens the sustainability of the entire financial and economic system of the enterprise, which can negatively affect the interests of a wide range of stakeholders, including employees, suppliers and investors. It is important to analyze a range of factors, including human errors, insufficient elaboration of accounting policies, as well as the impact of external conditions, such as changes in the legislative framework or the economic environment. This study provides a basis for the development of practical recommendations aimed at reducing the likelihood of falsifications and improving the quality of the data presented.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Fraud	ru_RU
dc.subject	Financial Statements	ru_RU
dc.title	Critical Review of Methods for Detecting Fraud in Financial Statements of Russian Companies	ru_RU
dc.type	Статьи в российских журналах и сборниках	ru_RU