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- Title
FISCAL AND ACCOUNTING FRAUD RISK DETECTION USING BENEISH MODEL. A ROMANIAN CASE STUDY.
- Authors
Cristina (Coca), Timofte; Marian, Socoliuc; Veronica, Grosu; Dan-Andrei, Coca
- Abstract
The manipulation of the accounting and fiscal information is currently a much debated reality that occurs throughout economies and societies all over the world. The main purpose of this paper is focused on shaping and obtaining a model that can detect fraud/tax evasion risk, that could be useful both to fiscal authorities as part of the risk assessment analysis regarding the taxpayer behavior, and to auditors and even to entities from the private sector in the due diligence phase, when selecting potential business partners. The study focuses on regional data from the North-Eastern part of Romania. The main finding is that such a model should include financial, fiscal and nonfinancial variables.
- Subjects
ROMANIA; ACCOUNTING fraud; FRAUD investigation; TAX evasion; DUE diligence; BUSINESS partnerships; RISK assessment; FORENSIC accounting
- Publication
International Journal of Business & Society, 2021, Vol 22, Issue 2, p296
- ISSN
1511-6670
- Publication type
Article
- DOI
10.33736/ijbs.3176.2021