KFU. Card publication. Financial Statements Fraud Detection: Analysis of Beneish and Roxas Models Applicability (Russian Approach).

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FINANCIAL STATEMENTS FRAUD DETECTION: ANALYSIS OF BENEISH AND ROXAS MODELS APPLICABILITY (RUSSIAN APPROACH).

Form of presentation

Articles in international journals and collections

Year of publication

2021

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Authors, employees of KFU

Vetoshkina Elena Yurevna, author

Semenikhina Natalya Borisovna, author

Tukhvatullin Ruslan Shavkatovich, author

Authors, students KFU

Cherepanova Polina Sergeevna, author

Bibliographic description in the original language

Elena Vetoshkina, Polina Cherepanova, Natalya Semenikhina and Ruslan Tukhvatullin 2020. Financial Statements Fraud Detection: Analysis of Beneish and Roxas Models Applicability (Russian Approach). Helix. 10, 05 (Oct. 2020), 212-217.

Annotation

Helix

Keywords

Fraud, Fraudulent, M-Score Index, Audit, Analysis

The name of the journal

Helix

URL

https://helixscientific.pub/index.php/home/article/view/247

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=260747&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Vetoshkina Elena Yurevna	ru_RU
dc.contributor.author	Semenikhina Natalya Borisovna	ru_RU
dc.contributor.author	Tukhvatullin Ruslan Shavkatovich	ru_RU
dc.contributor.author	Cherepanova Polina Sergeevna	ru_RU
dc.date.accessioned	2021-01-01T00:00:00Z	ru_RU
dc.date.available	2021-01-01T00:00:00Z	ru_RU
dc.date.issued	2021	ru_RU
dc.identifier.citation	Elena Vetoshkina, Polina Cherepanova, Natalya Semenikhina and Ruslan Tukhvatullin 2020. Financial Statements Fraud Detection: Analysis of Beneish and Roxas Models Applicability (Russian Approach). Helix. 10, 05 (Oct. 2020), 212-217.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=260747&p_lang=2	ru_RU
dc.description.abstract	Helix	ru_RU
dc.description.abstract	It is well known that there are many reasons for economic entities to distort their financial statements deliberately. It is a general practice, that reporting becomes the subject for management's manipulation. For example, top staff seeks to reduce the tax base by undercharging the profits in accounting (financial) statements. It expects to attract the maximum number of investors as their positive expectations have a beneficial effect on the growth of the market value of shares and the strengthening of the position of the economic entity in the market. Illegal actions misinform the users and mislead them. Distorted reporting also has a negative impact on management decisions, and it jeopardizes the existence of the company. As evidenced in practice the economic analysis is not always able to reveal the fact of fraud immediately. Checking the accounting (financial) statements for distortions is the most important stage in the process of audit. This method is very useful as a tool of reducing the risk of undetected distortions.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Fraud	ru_RU
dc.subject	Fraudulent	ru_RU
dc.subject	M-Score Index	ru_RU
dc.subject	Audit	ru_RU
dc.subject	Analysis	ru_RU
dc.title	Financial Statements Fraud Detection: Analysis of Beneish and Roxas Models Applicability (Russian Approach).	ru_RU
dc.type	Articles in international journals and collections	ru_RU