CFEBT METHOD AS A TOOL OF FRAUD RISK MANAGEMENT AND DECREASING INFORMATION ASYMMETRY IN ACCOUNTING
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F18%3A43898218" target="_blank" >RIV/60076658:12510/18:43898218 - 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
CFEBT METHOD AS A TOOL OF FRAUD RISK MANAGEMENT AND DECREASING INFORMATION ASYMMETRY IN ACCOUNTING
Original language description
The contribution deals with the possibilities of using CFEBT approach to identify potential risks of manipulated financial statements beyond their true and fair view of accounting including accounting errors and frauds. The contribution aims to analyse the selected techniques and tools to identify risks of manipulated financial statements or tools for decreasing information asymmetry among the users of financial statements.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
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
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Journal of Finance and Risk Perspectives
ISSN
2305-7394
e-ISSN
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Volume of the periodical
7
Issue of the periodical within the volume
1-2
Country of publishing house
GB - UNITED KINGDOM
Number of pages
15
Pages from-to
16-30
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85054762932