Advanced Forensic Methods to Detect Fraud
Криміналістика і судова експертиза 2021
Jūlija Liodorova, Irina Voronova, Ruta Shneidere

The aim of the article is to study forensic accounting methods to detect fraud in financial statements. A taxonomy of forensic analytics methods is proposed and a generalization of seven mathematical models for detecting fraud recommended by forensic accounting experts and practitioners is provided, allowing for the detection of fraudulent financial statements before it is too late. The authors’ qualitative analysis of evaluating fraud detection models is based on data from semi-structured interviews conducted in the focus group of forensic accountants, investigators, and prosecutors.

Atslēgas vārdi
forensic accounting, forensic method, fraud in financial statements, models

Liodorova, J., Voronova, I., Shneidere, R. Advanced Forensic Methods to Detect Fraud. Криміналістика і судова експертиза, 2021, Vol. 66, 48.-59.lpp. ISSN 0130-2655. Pieejams: doi:10.33994/kndise.2021.66.06

Publikācijas valoda
English (en)
RTU Zinātniskā bibliotēka.
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