The article is devoted to intentional and unintentional distortion of accounting indicators. The article
presents the most common methods of veiling accounting (financial) reporting data, characterizes the signs of
falsification in reporting, identifies ways to identify distortions
Real Time Impact Factor:
1.33333
Author Name: А. А. Yakunina
URL: View PDF
Keywords: distortion; accounting statements; veiling; falsification; internal control
ISSN: 2078-7081
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