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State and Perspectives of Forensic Accounting Development in Bosnia and Herzegovina

Author

Listed:
  • Veledar Benina

    (University of Sarajevo - School of Economics and Business)

  • Bašić Meliha

    (University of Sarajevo - School of Economics and Business)

  • Čolpa Azra

    (Ministry of Finance of Sarajevo Canton)

Abstract

Fraud in accounting, as well as falsification of financial statements, has a long history, and in recent years their scale has been growing and with much more serious consequences. Decisions made by investors and other users of financial statements based on erroneous financial information cause enormous damage to users of financial information, but also to the general public. Many major financial frauds are only detected when companies reach the point of financial collapse, in a situation where it is difficult to do something to repair major damages.

Suggested Citation

  • Veledar Benina & Bašić Meliha & Čolpa Azra, 2022. "State and Perspectives of Forensic Accounting Development in Bosnia and Herzegovina," Journal of Forensic Accounting Profession, Sciendo, vol. 2(1), pages 1-18, June.
    • Handle: RePEc:vrs:jfaccp:v:2:y:2022:i:1:p:1-18:n:5
    DOI: 10.2478/jfap-2022-0001
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    References listed on IDEAS

    as
    1. Tak ISA, 2011. "Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(5), pages 929-939, December.
    Full references (including those not matched with items on IDEAS)

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