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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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

Počet stran výsledku

9

Strana od-do

136-144

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

9. 11. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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