Open Access
Issue |
SHS Web Conf.
Volume 80, 2020
XVII International Conference of Students and Young Scientists “Prospects of Fundamental Sciences Development” (PFSD-2020)
|
|
---|---|---|
Article Number | 01024 | |
Number of page(s) | 7 | |
Section | Economics and Management | |
DOI | https://doi.org/10.1051/shsconf/20208001024 | |
Published online | 25 September 2020 |
- Russian economic crime survey 2018. https://www.pwc.ru/ru/forensic-services/assets/PwC-recs-2018-rus.pdf. free, reference date 10.12.2019 [Google Scholar]
- M. Beneish, The detection of earning manipulation. Financial Analysts Journal, 55(5), 24–36 (1999) [CrossRef] [Google Scholar]
- M. Roses, Financial statement fraud detection using ratio and digital analysis. Journal of Leadership, Accountability and Ethics, 8(4), 56–66 (2011) [Google Scholar]
- N.V. Feruleva, M.A. Stefan, Detection of falsification of financial statements in Russian companies: analysis of the applicability of the Beneish and Roxas models. Russian Management Journal, 14(3), 49–7 (2016) [CrossRef] [Google Scholar]
- ASFE Report to the nations 2020 Global study on occupational fraud and abuse. https://acfepublic.s3-us-west-2.amazonaws.com/2020-Report-to-the-Nations.pdf [Google Scholar]
- I.V. Safonova, A.D. Silchenko, Falsification of financial statements: concept and tools for identification, Accounting. Analysis. Audit, 5(6), 37–49 (2018) [Google Scholar]
- V.B. Romanyuk, A.Yu. Erasov, Modern approaches to detect fraud and error risks in companies’ financial statements, Siberian financial school. Accounting, control, and analysis, 5, 102–107 (2019) [in Russian] [Google Scholar]
- V. B. Romanyuk et al., Financial planning as a policy tool in the petroleum industry (the case study: ojsc “Surgutneftegas”), IOP Conference Series: Earth and Environmental Science, 43, 012086 (2016) [CrossRef] [Google Scholar]
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.