SHS Web Conf.
Volume 80, 2020XVII International Conference of Students and Young Scientists “Prospects of Fundamental Sciences Development” (PFSD-2020)
|Number of page(s)||7|
|Section||Economics and Management|
|Published online||25 September 2020|
Modern approaches of detecting financial statement fraud
Institute of Natural Resources, National Research Tomsk State University, 36 Lenin Av., Tomsk, 634050, Russia
* Corresponding author: firstname.lastname@example.org
The paper considers the modern methods for detecting financial statement errors and fraud with respect to their application to Russian corporate companies. The study methods evaluating the financial statements of companies allow getting a comprehensive and quick assessment of the financial condition of the company based on open sources. An assessment of the financial statements of enterprises according to the Roxas model showed that the composite index of the model is applicable to Russian companies.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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