Identyfikacja przyczyn i sprawców oszustw finansowo-księgowych - ujęcie statystyczne
Identifying causes and perpetrators of the financial accounting frauds - statistical approach

Summary/Abstract: Purpose - the main purpose of the article is determine reasons of financial accounting frauds. As well as, people responsible for them. Design/Methodology/Approach - based on the data from literature and the questionnaire survey made by the Association of Certified Fraud Examiners, critical analysis was performed. Findings — two social group with the highest risk of economic crime have been identified. Psychological and economical reasons, which can indicate occurring frauds, were defined.

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