The shadow economy offenses are a group of offenses with a wide variety of manifestations
occurring in almost all areas of economic activity. The shadow economy, as a special form of …

Audit is of great importance for making business and financial decisions. When we talk
about public sector companies, we can see that it should be implemented in such a way as …

Accounting information systems in the digital environment show opportunities for fraudulent
activities. Therefore, knowledge and investigation of fraudulent actions and forensic …

Revizija finansijskih izveštaja predstavlja oblik potvrde u kojoj revizor izdaje pisani izveštaj
kojim izražava mišljenje o tome da li finansijski izveštaji sadrže materijalno značajne …

Etika i etičko ponašanje su vrlo značajni za mnogobrojne profesije. Pre svega, govoreći o
svakodnevnom životu ljudi, pa sve do različitih profesija kojima se oni bave. Profesije …

The successful functioning and development of the capital market, along with the possibility
of attracting new investments is largely contingent on the quality of financial reporting and …

Angažovanje računovodstvenih forenzičara je najpotrebnije u predistražnom postupku.
Fokus ovog rada je na istraživanju mogućih oblika saradnje, odnosno na zajedničkim …

Fraudulent financial reporting is a matter of serious social and economic concern. The
subject of this paper is to present research flows that include fraudulent financial reporting …

Manipulation of financial statements is a type of accounting fraud that is a permanent
problem of companies observed at the global level. Losses due to fraud and manipulation of …

Financial statements have great informative value for many users. The easy finding of
financial statements and therefore their availability can influence the making of various …