Forenzično računovodstvo u funkciji otkrivanja prijevarnog financijskog izvještavanja

master's thesis

• Title (english): Forensic accounting in the function of detecting fraudulent financial reporting
• Author: Helena Skračić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ana Novak (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Stabilnost i sigurnost financijskih tržišta ključna je za prosperitet, rast i napredak nacionalnog gospodarstva. Financijski izvještaji kao pokazatelji financijske situacije i uspješnosti poslovnog subjekta su baza procjene stanja te je njihova glavna funkcija upravo istinit prikaz tog stanja. Oni su podloga poslovnom odlučivanju, kako internim tako i eksternim korisnicima, te su kao takvi nositelji povjerenja. Tržišna učinkovitost ovisi o pouzdanosti financijskih informacija te se narušava kada su prikazane informacije neistinite. Prijevarno financijsko izvještavanje uzrokuje nagli pad povjerenja javnosti u korporativnu kulturu, intenzivira volatilnosti i nestabilnost na tržištu te rezultira povlačenjem investitora. Uloga forenzičnog računovodstva je otkrivanja i sprečavanje prijevara. Ovaj rad koncentrira se na važnost razvoja forenzičnog računovodstva u Hrvatskoj, pogotovo na razvoj njegove preventivne uloge. U sklopu rada navedene su i korisne metode detekcije prijevare, kao i neke metode prevencije prijevarnog financijskog izvještavanja.

Abstract (english)

Stability and security of the financial markets are crucial for the prosperity, growth and progress of a national economy. Financial statements as indicators of financial situation and efficiency of a business entity are the base of evaluation and their main function is an exact and realistic presentation of entity`s financial condition. They are the foundation of business decision- making, for internal users as well as for external ones, and as such trust holders. Market efficiency depends on reliability of financial information and it distorts when the information shown are false. Fraudulent financial reporting causes sudden decline of public trust in corporative culture, it intense volatility and instability of the market and it ends with withdrawal of investors. The role of forensic accounting is detecting and preventing frauds. This thesis is highlighting the importance of growth of forensic accounting usage for Croatian economy, especially in its preventive function. As a part of this thesis useful methods of fraud detection are mentioned, as well as some methods of prevention of fraudulent financial reporting.

• Keywords: forenzično računovodstvo; financijski izvještaji; prijevarno financijsko izvještavanje; računovodstvene manipulacije; detekcija prijevare; forenzična revizija
• Keywords (english): forensic accounting; financial statements; fraudulent financial reporting; accounting manipulations; forensic audit
• Language: croatian
• URN:NBN: urn:nbn:hr:148:904252
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2020-10-06 20:56:08