Studiu empiric privind estimarea riscului de raportare frauduloasă în cazul entităţilor cotate
Empirical study on the estimation of the risk of fraudulent reporting in the case of listed entities

Summary/Abstract: Fraudulent reporting has sparked controversy among researchers, over time, addressing the issue of identifying and assessing fraudulent risk reporting patterns for listed entities. The author's concerns were to design a fraud risk model applicable to a tradable financial instrument issuer, starting from the knowledge of the entity and its environment, including internal control. The hypothesis is that at the level of listed companies that have a robust corporate governance system, the risk of fraudulent reporting is less likely, while entities whose corporate governance system is deficient or non-existent are more prone to the occurrence and manifestation the risk of fraud. The central objective of the investigation is related to the identification of issues that could indicate possible vulnerabilities in disclosure in financial reporting and which, in the context of poor governance, could be a signal of some distortions caused by fraudulent reporting.

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