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Impact of falsification of the accounting report on economic growth of the state


Ipateva I.A.
(about the author)

Ipateva Irina Adevna – (The Financial University under the Government of the Russian Federation)

Published in:
Shadow Economy
– Volume 1, Number 3 (July-September 2017)



Keywords: accounting report, falsification, financial reports


Citation:
Ipateva I.A. (2017). Impact of falsification of the accounting report on economic growth of the state. Shadow Economy, 1(3), 139-147. doi: 10.18334/tek.1.3.37635


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Abstract:

In the article the author studies the impact of falsification of the accounting report on economic growth of the state, considers types and causes of falsification and the options to identify them. The author also analyzes the decisions taken to control the falsification of financial reports, with this purpose he compares the Western and Russian experience.







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