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001-es BibID:	BIBFORM081292
Első szerző:	Máté Domicián (közgazdász, informatika tanár)
Cím:	Accounting Frauds : Conceptual and Empirical Approaches : [előadás absztrakt] / Máté Domicián
Dátum:	2019
Megjegyzések:	Konferencia helye és ideje: Nanning, Guangxi, China, 2019.09.25-2019.10.01. A Big Data and Belt and Road Development International Forum 2019 konferencián megtartott előadás absztraktja The primary scope of this lecture is accounting fraud, which is one of the significant issues affecting the quality of firms' financial reporting. In this point of view, fraud is the deliberate action or falsification of an entity committed by intentionally to deceive the users of financial statements. An extensive literature review identifies the prevalent gaps in theoretical and empirical studies of fraud research and comprises sophisticated methods for detection. The objective of this lecture is to demonstrate various techniques for identification of corporate crime and irregularities; to detect financial statement manipulation by using statistical models and tests, to apply related data mining and financial analysis techniques; to highlight cross-country aspects of reported fraud cases in relation to corporate governance, competitiveness and institutional environment, etc. In this way, the findings might have sufficient potential to adequate policy implications for a less litigious business environment to reduce the undesirable consequences of impending financial downturns, and to achieve sustainable economic development.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok nem besorolt
Internet cím:	Intézményi repozitóriumban (DEA) tárolt változat
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