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Corporate fraud: the essence, risks and impact on economic security of business


Skipin D.L., Bystrova A.N., Kutyreva E.V., Trufanova K.N.
(about the authors)

Skipin Dmitriy Leonidovich – (University of Tyumen)

Bystrova Aleksandra Nikolaevna – (University of Tyumen)

Kutyreva Elena Victorovna – (University of Tyumen)

Trufanova Kseniya Nikolaevna – (University of Tyumen)

Published in:
Russian Journal of Entrepreneurship
– Volume 18, Number 22 (November 2017)

JEL classification: G34, K22, O16

Keywords: corporate fraud, economic security, economic subject, financial stability, risks


Citation:
Skipin D.L., Bystrova A.N., Kutyreva E.V., Trufanova K.N. (2017). Corporate fraud: the essence, risks and impact on economic security of business. Russian Journal of Entrepreneurship, 18(22), 3605-3614. doi: 10.18334/rp.18.22.38446


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Abstract:

The article analyzes conditions conducive to ensuring economic stability of a business entity. Company’s success depends on addressing all possible threats, including corporate fraud. In connection with the situation in the world, the need to fight against corporate fraud is becoming an integral part of economic stability. But often only a part of economic crimes is solved, the rest of it remains unsolved. All this leads to the fact that the fraudulent actions have negative impact on companies and state and cause multiple losses. In order to ensure further successful work, business entities should implement different control systems to counter corporate fraud.







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