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Fraud- Between Delinquency And Creative Accounting

Author

Listed:
  • Violeta Isai

    (Dunarea de Jos University of Galati, Romania)

  • Daniela Hij

    (Dunarea de Jos University of Galati, Romania)

Abstract

Nowadays, society continually changes, great technological transformations taking place and priorities changing without cease. Setting up new companies and quickly taking them into bankruptcy represents an actual tendency. Consequently, the contemporary economic environment becomes extremely competitive. Thus, economic operators have to face some choices which are not exactly within the law, in order to obtain additional advantages compared to the others, but also to keep their business going. The phenomenon of fraud is frequently encountered and it is present in any field of activity.

Suggested Citation

  • Violeta Isai & Daniela Hij, 2015. "Fraud- Between Delinquency And Creative Accounting," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 555-559.
    • Handle: RePEc:ddj:fserec:y:2015:p:555-559
    as

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    References listed on IDEAS

    as
    1. Mihaela-Cristina Onica, 2012. "The Relevance of Accounting Information Enclosed in Performance Indicators," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 8(6), pages 33-46, December.
    2. Florentin-Emil TANASĂ, 2013. "Natura Și Impactul Riscului De Fraudă Asupra Companiilor," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 84-97, August.
    3. Monica PUIU & Carmen NISTOR, 2013. "Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 63-69, February.
    4. Mihaela-Cristina Onica, 2013. "The Internal Audit – Key Pillar of Corporate Governance," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(6), pages 207-213, December.
    Full references (including those not matched with items on IDEAS)

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