CORPORATE FRAUD AS A THREAT TO THE ECONOMIC SECURITY OF THE COMPANY

Mezentseva Yuliya; Verdesh Ksenia

doi:doi:10.26526/2317

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CORPORATE FRAUD AS A THREAT TO THE ECONOMIC SECURITY OF THE COMPANY

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CORPORATE FRAUD AS A THREAT TO THE ECONOMIC SECURITY OF THE COMPANY

Section: ECONOMIC SECURITY

Proceedings: TOPICAL ISSUES OF ENSURING ECONOMIC SECURITY IN THE RUSSIAN FEDERATION IN THE DIGITAL ECONOMY

UDK 33 Экономика. Экономические науки GRNTI 06.81 Экономика и организация предприятия. Управление предприятием OKSO 38.05.01 Экономическая безопасность BBK 65 Экономика. Экономические науки TBK 77 Экономика. Бухгалтерский учет. Финансы

Mezentseva Yuliya ¹

Verdesh Ksenia ²

Author and publication information

Authors:

1. Don State Technical University (Department " Economic security, accounting and law", Associate Professor)
from 01.07.2011 until now Rostov-na-Donu, Rostov-on-Don, Russian Federation

2. Don State Technical University
Rostov-on-Don, Russian Federation

Type:

Сonference article

DOI:

https://doi.org/10.26526/2317

Published:

28.04.2018

Subject area:

UDK 33 Экономика. Экономические науки
GRNTI 06.81 Экономика и организация предприятия. Управление предприятием
OKSO 38.05.01 Экономическая безопасность
BBK 65 Экономика. Экономические науки
TBK 77 Экономика. Бухгалтерский учет. Финансы

Language:

Russian, English

Keywords:

Fraud, corporate fraud, economic security, economic security threats, classification, risks.

Abstract and keywords

Abstract (English):
The article presents the author's view on corporate fraud, considers the main causes of their occurrence, studied their types. The concept of "corporate corruption"has been clarified. Corporate fraud is considered as a significant threat to the economic security of the company.

Keywords:
Fraud, corporate fraud, economic security, economic security threats, classification, risks.

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References

1. Dobrynina A. K. code of corporate ethics as a preventive mechanism against corporate fraud / / Questions of Economics and management. - 2016. -No. 5. - p. 144-147. - URL https://moluch.ru/th/5/archive/44/1531.

2. Oleg Ivanov, Kashuba Valery Corporate fraud and corruption risks as a global // PHASE. 2012. No. 6. [Electronic resource] URL: https://cyberleninka.ru/article/n/korporativnye-moshennichestva-ikorruptsiya-kak-globalnye-riski.

3. Magdenko, V. G. Corporate fraud: an analysis of schemes of assignment of assets and ways of manipulation of accounts // Economic analysis: theory and practice. 2015. No. 4 (403). [Electronic resource] URL: https://cyberleninka.ru/article/n/korporativnoe-moshennichestvo-analiz-shemprisvoeniya-aktivov-i-sposobov-manipulirovaniya-otchetnostyu.

4. Podol'naya N. A. Podol'naya N. N. Corporate corruption: the justification problem. All-Russian criminological journal. 2016. Vol. 10, No. 3. p. 521-530.

5. Russian economic crime survey for the year 2016 "a look into the future with moderate optimism." Anatomy of economic crime 2016: trends and prospects. The official web site PwC [Electronic resource] URL: https://www.pwc.ru/ru/events/2016/assets/final_result.pdf.

6. Safarov M. the Dark side of top managers. Corporate fraud-what is the current status of the problem? [Electronic resource] URL: https://www.vegaslex.ru/analytics/publications/58677.

7. Tolkachev O. P. Corporate fraud: essence, concept, control system // Scientificmethodical electronic journal "Concept". - 2015. - Vol.13. - pp. 2946-2950.

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