Characteristics of Fraud and Perpetrators of Fraud Cover Image

Характеристика на измамата и особености на извършителя на измами
Characteristics of Fraud and Perpetrators of Fraud

Author(s): Silviya Kostova , Presiyan Vasilev, Ivana Dimova
Subject(s): Economy, Business Economy / Management
Published by: Стопанска академия »Д. А. Ценов«
Keywords: frauds; profile of fraudster; fraud types

Summary/Abstract: The development of economic processes and activities raises the need for adequate knowledge and skills related to fraud detection. The relevance of the study is related to the continuous change and development of the means and approaches used by the control bodies, the emerging phenomena and processes requiring innovative thinking and the developing technologies and software tools for financial fraud. The purpose of the research study is to identify the inherent characteristics of financial fraud and their perpetrators by analysing the regulations governing its manifestations and systematizing the types of financial fraud. The goal is achieved by performing the following tasks: defining the concept of "fraud"; outlining the main features of financial fraud; analysis of the legal framework; systematizing the types of financial fraud by certain indicators; examining the profile of the perpetrator of financial fraud. The thesis being defended is that financial fraud is a dynamic and complex phenomenon that requires adequate measures by the control and judicial authorities, taking into account the changes in the profile of the perpetrators and the methods of committing misconduct. As a result of the study, the legal regulation of financial fraud was systematized, criteria for their differentiation were drawn up and the characteristics and profile of the perpetrators of financial fraud were drawn up.

  • Issue Year: 28/2020
  • Issue No: 1
  • Page Range: 126-156
  • Page Count: 31
  • Language: Bulgarian