KFU. Card publication. Critical Review of Methods for Detecting Fraud in Financial Statements of Russian Companies

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

CRITICAL REVIEW OF METHODS FOR DETECTING FRAUD IN FINANCIAL STATEMENTS OF RUSSIAN COMPANIES

Form of presentation

Articles in Russian journals and collections

Year of publication

2025

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Authors, employees of KFU

Vetoshkina Elena Yurevna, author

Authors, students KFU

Koroleva Marina Artyomovna, author

Bibliographic description in the original language

Koroleva, M.A., Tukhvatullin, R.S., Vetoshkina, E.Y. (2025). Critical Review of Methods for Detecting Fraud in Financial Statements of Russian Companies. In: Mantulenko, V. (eds) Proceedings of the 4th International Conference Engineering Innovations and Sustainable Development. CEISD 2025. Lecture Notes in Civil Engineering, vol 648. Springer, Cham. https://doi.org/10.1007/978-3-031-92520-7_76 (statya WoS)

Annotation

Proceedings of the 4th International Conference Engineering Innovations and Sustainable Development. CEISD 2025. Lecture Notes in Civil Engineering, vol 648. Springer, Cham.

Keywords

Fraud, Financial Statements

The name of the journal

Proceedings of the 4th International Conference Engineering Innovations and Sustainable Development. CEISD 2025. Lecture Notes in Civil Engineering, vol 648. Springer, Cham.

URL

https://link.springer.com/chapter/10.1007/978-3-031-92520-7_76

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

https://repository.kpfu.ru/eng/?p_id=315855&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Vetoshkina Elena Yurevna	ru_RU
dc.contributor.author	Koroleva Marina Artyomovna	ru_RU
dc.date.accessioned	2025-01-01T00:00:00Z	ru_RU
dc.date.available	2025-01-01T00:00:00Z	ru_RU
dc.date.issued	2025	ru_RU
dc.identifier.citation	Koroleva, M.A., Tukhvatullin, R.S., Vetoshkina, E.Y. (2025). Critical Review of Methods for Detecting Fraud in Financial Statements of Russian Companies. In: Mantulenko, V. (eds) Proceedings of the 4th International Conference Engineering Innovations and Sustainable Development. CEISD 2025. Lecture Notes in Civil Engineering, vol 648. Springer, Cham. https://doi.org/10.1007/978-3-031-92520-7_76 (�� WoS)	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=315855&p_lang=2	ru_RU
dc.description.abstract	Proceedings of the 4th International Conference Engineering Innovations and Sustainable Development. CEISD 2025. Lecture Notes in Civil Engineering, vol 648. Springer, Cham.	ru_RU
dc.description.abstract	Errors in financial statements can lead to serious negative consequences affecting both internal and external aspects of the company's activities. Mistakes not only provoke higher costs and financial losses, but can also undermine the trust of shareholders, partners and customers in business. In the long term, misrepresentation threatens the sustainability of the entire financial and economic system of the enterprise, which can negatively affect the interests of a wide range of stakeholders, including employees, suppliers and investors. It is important to analyze a range of factors, including human errors, insufficient elaboration of accounting policies, as well as the impact of external conditions, such as changes in the legislative framework or the economic environment. This study provides a basis for the development of practical recommendations aimed at reducing the likelihood of falsifications and improving the quality of the data presented.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Fraud	ru_RU
dc.subject	Financial Statements	ru_RU
dc.title	Critical Review of Methods for Detecting Fraud in Financial Statements of Russian Companies	ru_RU
dc.type	Articles in Russian journals and collections	ru_RU