Search results for "Forensic accounting"

showing 2 items of 2 documents

Detecting Asset Misappropriation: Forensic Accounting

2021

The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset mis…

forensic accountingconcealment typologiesbusiness.industrySocrates 2021 2 (20)asset misappropriationComputingMilieux_LEGALASPECTSOFCOMPUTINGAccountingshortageAsset (economics)BusinessMisappropriationForensic accountingSOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / SOCRATES. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law
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Management strategies of infiltrated businesses

2015

The contribution analyses how businesses infiltrated by Organised Crime Groups are managed, and identifies differences between infiltrated and legal businesses in order to highlight accounting and non-accounting ‘red flags’ that can be used in a risk assessment model of criminal infiltration

management infiltrated businesseSettore SECS-P/07 - Economia AziendaleSettore SPS/12 - SOCIOLOGIA GIURIDICA DELLA DEVIANZA E MUTAMENTO SOCIALEForensic accountingInfiltrationManagementOrganised crimeaccounting and non-accounting red flags
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