Falsification of Financial Statements: Historical and Evolutionary Aspect

Authors

  • L.I. Kulikova
  • G.M. Gafieva

Abstract

Both Russian and foreign researchers devote their studies to the nature of falsification of financial statements. This subject was under interest of Russian accounting specialists since the beginning of the XX century. Therefore, the objective of the paper was to track historical development of the notion of financial statement falsification and its definition. This improves our understanding of falsification methods and helps to throw light to ways to prevent it.

DOI: 10.5901/mjss.2014.v5n24p41

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Published

2014-11-10

How to Cite

Kulikova, L., & Gafieva, G. (2014). Falsification of Financial Statements: Historical and Evolutionary Aspect. Mediterranean Journal of Social Sciences, 5(24), 41. Retrieved from https://www.richtmann.org/journal/index.php/mjss/article/view/4932

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