Detection of Outliers as a Possible Method of Accounting Fraud Revelation and Frauds and Frauds Detection of outliers as a possible method of accounting fraud revelation and Frauds
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F17%3A43897032" target="_blank" >RIV/60076658:12510/17:43897032 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Detection of Outliers as a Possible Method of Accounting Fraud Revelation and Frauds and Frauds Detection of outliers as a possible method of accounting fraud revelation and Frauds
Original language description
The globalization and the development of enterprising environment allowed the rise of many multinational corporations all over the world. At the same time there appears the phenomenon of sophisticated methods of account-ing fraud and tax optimization. Tax avoidance and tax evasion with the aim to reach the highest savings in paying taxes. Financial and tax authorities of individual states have to react to the new situation quickly and to apply the most efficient and effective methods in accounting fraud detection and prevent corporate tax evasion on global scale. Both financial and non-financial methods are used in the fraud detection. This article is concerned with the possible use of the outliers method for the accounting fraud detection. This method refers to the extreme values analysis, their detection and demonstrability and draws attention to numerical values that are unusual in some way.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 11th International Scientific Conference INPROFORUM 2017. Innovations, Enterprises, Regions and Management
ISBN
978-80-7394-667-8
ISSN
2336-6788
e-ISSN
2336-6788
Number of pages
9
Pages from-to
136-144
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 9, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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