prikaz prve stranice dokumenta FORENZIČNO RAČUNOVODSTVO I PRIMJENA BENFORDOVOG ZAKONA
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master's thesis
FORENZIČNO RAČUNOVODSTVO I PRIMJENA BENFORDOVOG ZAKONA
Diplomski rad
2021. urn:nbn:hr:124:546595
Bucić, Lucija
University of Split
Faculty of economics Split

Cite this document

Bucić, L. (2021). FORENZIČNO RAČUNOVODSTVO I PRIMJENA BENFORDOVOG ZAKONA : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:546595

Bucić, Lucija. "FORENZIČNO RAČUNOVODSTVO I PRIMJENA BENFORDOVOG ZAKONA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:546595

Bucić, Lucija. "FORENZIČNO RAČUNOVODSTVO I PRIMJENA BENFORDOVOG ZAKONA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:546595

Bucić, L. (2021). 'FORENZIČNO RAČUNOVODSTVO I PRIMJENA BENFORDOVOG ZAKONA : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 28 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:546595

Bucić L. FORENZIČNO RAČUNOVODSTVO I PRIMJENA BENFORDOVOG ZAKONA : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2024 December 28] Available at: https://urn.nsk.hr/urn:nbn:hr:124:546595

L. Bucić, "FORENZIČNO RAČUNOVODSTVO I PRIMJENA BENFORDOVOG ZAKONA : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:546595

Metadata
TitleFORENZIČNO RAČUNOVODSTVO I PRIMJENA BENFORDOVOG ZAKONA : Diplomski rad
AuthorLucija Bucić
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-02, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Predmet ovog rada bio je bolje se upoznati sa zanimanjima, radom, ciljevima i zadatcima forenzičnog računovođe i revizora. Istražiti na koje načine oni mogu i trebaju, ako ne spriječiti onda na vrijeme otkriti prijevare i manipulacije u financijskom izvještavanju. U empirijskom dijelu ovoga istraživanja stavlja se u funkciju jedan od jednostavnih ali široko primjenjivan alat za detekcijom odstupanja stvarnih od očekivanih frekvencija, Benfordov zakon, sve kako bi otkrili pojavu kozmetičkih računovodstvenih manipulacija nad financijskim izvještajima. Konkretno, istraživanje stavlja u fokus hrvatske gradove, njihove ostvarene prihode i rashode u devetogodišnjem razdoblju. Na temelju dobivenih rezultata možemo reći da je ovo istraživanje bilo uspješno i korisno jer su otkrivene crvene zastavice koje pokazuju na vjerojatnost pojave kozmetičkih računovodstvenih manipulacija nad prihodima i rashodima. Neke su bile više a neke manje statistički značajne ali u cjelini može se zaključiti da se pojavilo statistički značajno odstupanje od Benfordove distribucije.
Abstract (english)
The aim of this paper was to understand better terminology of the occupations, work, goals and tasks of a forensic accountant and auditor. Investigate the ways in which they can detect fraud and manipulation in financial reporting. In the empirical part of this research Benford's law was put in use, all in order to detect the occurrence of cosmetic accounting manipulations in financial statements. The research puts in focus cities of Croatia, their revenues and expenditures over a nine-year period. Based on the results, we can say that this research was successful and useful because red flags were discovered, which indicate the probability of the occurrence of cosmetic accounting manipulations over revenues and expenditures. Some were more and some less statistically significant but all in all we can conclude that there was a statistically significant deviation from the Benford distribution.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:546595
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-02-16 10:10:44