Autor: Snezana MOJSOSKA, Nikola DUJOVSKI

Publicat în: Journal Of Eastern European Criminal Law no. 2/2015

Revistă disponibilă: aici.

Abstract: Some of the recent events of crime such as Enron, WorldCom, Parmalat, and Xerox, drew some new questions related to the trustworthiness of the financial reports and financial results of the companies. Financial frauds committed in smaller companies, as it was shown in the research conducted by the Association of Certified Researchers of Crime, are of a different type, such as false payments, false invoices, forgery of cheques, etc. According to the Report to the Nations on Occupational Fraud and Abuse from 2014, [vezi tot]