- citati u SCIndeksu: 0
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:8
- preuzimanja u poslednjih 30 dana:4
|
|
|
2021, vol. 24, br. 95-96, str. 77-90
|
|
Razvoj forenzičkog računovodstva i izazovi u savremenom okruženju
The development of forensic accounting and the challenges in the modern environment
aUniverzitet u Beogradu, Fakultet organizacionih nauka, Srbija b"Moodys Standards" doo, Preduzeće za reviziju, računovodstvene, finansijske i konsalting usluge, sektor "Fraud Prevention and Fraud Investigations, Beograd cViše javno tužilaštvo, Beograd
e-adresa: snezana.knezevic@fon.bg.ac.rs, aviation.adviser@gmail.com, jasmina.paunovic@bg.vi.jt.rs
Sažetak
Sve složenije poslovno okruženje i sve veća tendencija da ljudi preduzimaju pravne radnje doveli su do potražnje za računovođama koji razumeju pravni postupak i mogu da sprovode istrage, obavljaju finansijsku analizu i druge računovodstvene ili revizorske postupke na nivou prihvatljivom za sudove. Shodno tome, predstavljeni su neki faktori koji utiču na nastanak prevara i rast literature koja se odnosi na forenzičko računovodstvo i prevarno finansijsko izveštavanje. Pored toga, identifikovana su značajna dostignuća u literaturi i izazovi koje prevare predstavljaju za akademsko istraživanje i korporativne praksu, a predstavljen je i skup pitanja i identifikovan je niz važnih pravaca za buduća istraživanja u vezi sa ulogom forenzičkog računovodstva u otkrivanju prevarnog finansijskog izveštavanja. Ovaj rad treba da podstakne rasprave i buduća istraživanja identifikovanih problema, posebno u nacionalnim okvirima. Na kraju, predloženi su neki pravci za buduća istraživanja, kao i za razvoj profesije.
Abstract
The increasingly complex business environment and the growing tendency for people to take legal action have led to a demand for accountants who understand the legal process and who can conduct investigations, perform financial analysis and other accounting or auditing procedures at a level acceptable to the courts. Accordingly, some factors that influence the occurrence of fraud and the growth of literature related to forensic accounting and fraudulent financial reporting are presented. In addition, significant advances in the literature and the challenges that fraud poses to academic research and corporate practice have been identified, and a set of issues has been presented and identified as important directions for future research regarding the role of forensic accounting in detecting fraudulent financial reporting. This paper is intended to stimulate discussions and future research on identified problems, especially within national frameworks. And finally, some directions have been suggested for future research as well as for the development of the profession. The increasingly complex business environment and the growing tendency for people to take legal action have led to a demand for accountants who understand the legal process and who can conduct investigations, perform financial analysis and other accounting or auditing procedures at a level acceptable to the courts.
|
|
|
|
Reference
|
|
|
*** (1995) u: Garner B.A. [ur.] Black's Law Dictionary
|
|
|
*** (2004) u: Garner B.A. [ur.] Black's Law Dictionary
|
|
 
|
Ajekwe, C.C.M., Ibiamke, A. (2017) Accounting Frauds: A Review of Literature. IOSR Journal of Humanities And Social Science (IOSR-JHSS), 22(4), str. 38-47
|
|
2
|
Albrecht, W.S., Albrecht, C.C., Albrecht, O.C., Zimbelman, F.M. (2009) Fraud examination. Boston: Cengage Learning, 3rd Edition
|
|
|
Bai, B., Yen, J., Yang, X. (2008) False financial statements: Characteristics of China's listed companies and cart detecting approach. International Journal of Information Technology & Decision Making, 7(2), str. 339-359
|
|
|
Bekiaris, M., Papachristou, G. (2017) Corporate and accounting fraud: Types, causes and fraudster's business profile. Corporate Ownership & Control, 15(1-2), str. 467-475
|
|
|
Comer, M.J. (2016) Investigating Corporate Fraud. New York: Routledge
|
|
|
Coyle, B. (2015) Corporate Governance. London: ICSA Publishing, 5th ed
|
|
|
Cunningham, L.A. (2002) Sharing Accounting's Burden: Business Lawyers in Enrons Dark Shadows. Business Lawyer, April 26
|
|
|
Dalnial, H., Kamaluddin, A., Sanusi, Z.M., Khairuddin, K.S. (2014) Detecting Fraudulent Financial Reporting through Financial Statement Analysis. Journal of Advanced Management Science, (2)1, str. 17-22
|
|
|
Doig, A. (2006) Fraud, Crime and Society Series. New York: Willan Publishing
|
|
|
Effiok, S.O., Eton, O.E. (2013) Ensuring quality control of forensic accounting for efficient and efective corporate management. Global journal of social sciences, 12, str. 27-33
|
|
|
Fahad, P. (2017) Forensic Accounting: Some New Aspects. Chartered Accountant, May 2017
|
|
|
Garner, B.A. (2011) Garner's Dictionary of Legal Usage. Oxford University, https://www.accountingtoday.com/news/sherlock-holmes-of-accounting, datum pirstupa 7.11 2020
|
|
|
Jones, E.A. (1916) Manual of Equity Pleading and Practice. 43-44
|
|
|
Kehinde, J.S. (2015) Asset Protection and Financial Statement Fraud: The Audit and Management Function in Nigeria Business Organisation. Journal of Policy and Development Studies, 9(3), str. 166-175
|
|
1
|
Knežević, S. (2019) Finansijsko izveštavanje. Beograd: izdanje autora
|
|
1 
|
Knežević, S., Mitrović, A., Cvetković, D. (2019) The role of auditing profession in detecting frauds in financial statements. NBP. Nauka, bezbednost, policija, vol. 24, br. 2, str. 97-109
|
|
|
Lau, C.K., Ooi, K.W. (2016) A case study on fraudulent financial reporting: Evidence from Malaysia. Accounting Research Journal, 29(1), str. 4-19
|
|
|
Lawrence, J.H. (2020) Fraud Magazine, 35(5), str. 62-63, September/October 2020
|
|
|
Lenard, M.J., Yu, B., York, E.A., Wu, S. (2017) Female business leaders and the incidence of fraud litigation. Managerial Finance, 43(1), str. 59-75
|
|
|
Mangala, D., Kumari, P. (2015) Corporate fraud prevention and detection: Revisiting the literature. Journal of Commerce and Accounting Research, 4(1), str. 118/142
|
|
|
Mangala, D., Kumari, P. (2017) Auditors' Perceptions of the Effectiveness of Fraud Prevention and Detection Methods. Indian Journal of Corporate Governance, 10(2), str. 118-142
|
|
|
Mcewen, R.A. (2009) Transparency in Financial Reporting: A Concise Comparison of IFRS and US GAAP. Hampshire: Harriman House Publishing
|
|
|
Mohammad, S.J., Abdullatif, M., Zakzouk, M. (2018) The Efect of Gender Diversity on the Financial Performance of Jordanian Banks. Academy of Accounting and Financial Studies Journal, 22(2), str. 1-11
|
|
|
NCFFR (1987) Treadway Commission Report. https://www.sec.gov/news/speech/1989/012689grundfest.pdf
|
|
|
Okike, E. (2010) Financial Reporting and Fraud, Theory and Practice of Corporate Social Responsibility. 229-263
|
|
1
|
Ozili, P.K. (2020) Advances and issues in fraud research: A commentary. Journal of Financial Crime, 27(1), str. 2-103
|
|
|
Public Company Accounting Oversight Board An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements; AS 2201: An Audit of Internal Control Over Financial Reporting. PCAOB Auditing Standard, AS 2201, No. 2007-005A
|
|
|
Sharma, A., Panigrahi, P.K. (2012) A Review of Financial Accounting Fraud Detection based on Data Mining Techniques. International Journal of Computer Applications, 39(1), str. 37-47
|
|
|
Shuy, R.W. (2015) The Language of Fraud Cases. Oxford: Oxford University Press
|
|
|
Shuy, R.W. (2016) The language of fraud cases. Oxford: Oxford University Press
|
|
|
Somayyeh, H.N. (2015) Financial ratios between fraudulent and nonfraudulent firms: Evidence from Tehran Stock Exchange. Journal of Accounting and Taxation, 7(3), str. 38-44
|
|
|
The Association of Certified Fraud Examiners Report to the Nation on Occupational Fraud and Abuse (a 1996 survey of 1,523 cases of fraud ranging from $22 to $1.5 billion)
|
|
1
|
Tiwari, K.R., Debnath, J. (2017) Forensic accounting: A blend of knowledge. Journal of Financial Regulation and Compliance, 25(1), str. 73-85
|
|
1
|
Warrick, C.S., Riner, H. (2004) An analysis of business students' understanding of fraudulent financial reporting. Journal of business administration online, 2(2), 1-18
|
|
1
|
Wells, J.T. (2000) So That's Why it's Called a Pyramid Scheme. Journal of Accountancy, October 1, AICPA, preuzeto sa sajta: https://www. journalofaccountancy.com/issues/2000/oct/sothatswhyitscalledapyramidscheme.htmlP
|
|
|
Young, G., Smith, G., Riley, R. (2012) Acfe Student Chapters: An Examination of Student Involvement and Associated Benefits. Journal of Forensic Studies in Accounting & Business, 4(1), str. 83-95
|
|
|
Yücel, E. (2013) Efectiveness of Red Flags in Detecting Fraudulent Financial Reporting: An Application in Turkey. u: Muhasebe ve Finansman Dergisi
|
|
|
Zahra, S.A., Priem, R.L., Rasheed, A.A. (2005) The Antecedents and Consequences of Top Management Fraud. Journal of Management, 31(6), str. 803-828
|
|
|
|
|