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Scientific paper - Original scientific paper
TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA
In: Book of Proceedings Economic and Social Development 90 th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security". / Kopal, Robert; Samodol, Ante; Buccella, Domenico (Ed.). Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia; Libertas International University, Zagreb, Croatia; University North, Koprivnica, Croatia; Faculty of Management University of Warsaw, Warsaw, Poland; Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco; ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - Abdelmalek Essaadi University, Tangier, Morocco; Polytechnic of Medimurje in Cakovec, Cakovec, Croatia, 2022. pp. 110-118. urn:nbn:hr:227:043978
Bartulović, Marijana; Kovačević, Ivan; Filipović, Mario

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Bartulović, M., Kovačević, I. & Filipović, M. (2022). TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA. In R. Kopal, (Ed.), A. Samodol, (Ed.), D. Buccella, (Ed.), Book of Proceedings Economic and Social Development 90 th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security" (pp. 110-118). Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia; Libertas International University, Zagreb, Croatia; University North, Koprivnica, Croatia; Faculty of Management University of Warsaw, Warsaw, Poland; Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco; ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - Abdelmalek Essaadi University, Tangier, Morocco; Polytechnic of Medimurje in Cakovec, Cakovec, Croatia. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:043978

Bartulović, Marijana, et al. "TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA." Book of Proceedings Economic and Social Development 90 th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security", edited by Robert Kopal, edited by Ante Samodol, edited by Domenico Buccella, Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia; Libertas International University, Zagreb, Croatia; University North, Koprivnica, Croatia; Faculty of Management University of Warsaw, Warsaw, Poland; Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco; ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - Abdelmalek Essaadi University, Tangier, Morocco; Polytechnic of Medimurje in Cakovec, Cakovec, Croatia, 2022, pp. 110-118. https://urn.nsk.hr/urn:nbn:hr:227:043978

Bartulović, Marijana, Ivan Kovačević and Mario Filipović. "TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA." In Book of Proceedings Economic and Social Development 90 th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security", 110-118. Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia; Libertas International University, Zagreb, Croatia; University North, Koprivnica, Croatia; Faculty of Management University of Warsaw, Warsaw, Poland; Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco; ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - Abdelmalek Essaadi University, Tangier, Morocco; Polytechnic of Medimurje in Cakovec, Cakovec, Croatia, 2022. Accessed 2024 July 16. https://urn.nsk.hr/urn:nbn:hr:227:043978

Bartulović, M., Kovačević, I. and Filipović, M. (2022) 'TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA', in Kopal, R. (ed.), Samodol, A. (ed.), Buccella, D. (ed.), Book of Proceedings Economic and Social Development 90 th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security", Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia; Libertas International University, Zagreb, Croatia; University North, Koprivnica, Croatia; Faculty of Management University of Warsaw, Warsaw, Poland; Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco; ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - Abdelmalek Essaadi University, Tangier, Morocco; Polytechnic of Medimurje in Cakovec, Cakovec, Croatia, pp. 110-118. Available at: https://urn.nsk.hr/urn:nbn:hr:227:043978 (Accessed 16 July 2024)

Bartulović M, Kovačević I, Filipović M. TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA. In: R. Kopal, ed., A. Samodol, ed., D. Buccella, ed. Book of Proceedings Economic and Social Development 90 th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security". Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia; Libertas International University, Zagreb, Croatia; University North, Koprivnica, Croatia; Faculty of Management University of Warsaw, Warsaw, Poland; Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco; ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - Abdelmalek Essaadi University, Tangier, Morocco; Polytechnic of Medimurje in Cakovec, Cakovec, Croatia; 2022. Pp. 110-118. [cited 2024 July 16] Available at: https://urn.nsk.hr/urn:nbn:hr:227:043978

M. Bartulović, I. Kovačević and M. Filipović, "TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA", Book of Proceedings Economic and Social Development 90 th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security", R. Kopal, A. Samodol and D. Buccella, Eds. Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia; Libertas International University, Zagreb, Croatia; University North, Koprivnica, Croatia; Faculty of Management University of Warsaw, Warsaw, Poland; Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco; ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - Abdelmalek Essaadi University, Tangier, Morocco; Polytechnic of Medimurje in Cakovec, Cakovec, Croatia, 2022. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:227:043978 [Accessed: 16 July 2024]

Metadata
Title (english)TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA
AuthorMarijana Bartulović
AuthorIvan Kovačević
AuthorMario Filipović
EditorRobert Kopal
EditorAnte Samodol
EditorDomenico Buccella
Author's institutionUniversity of Split
Faculty of Maritime Studies
Author's institutionUniversity of Split
University Department of Forensic Sciences
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
Business frauds and losses caused by fraud led to corporate scandals and the collapse of some of the world's largest corporations such as Enron and Satyam, and focused public attention on the problem of frauds and fraudulent financial reporting. The Association of Certified Fraud Examiners has been conducting global fraud research for years in order to familiarize the public with the main characteristics of business frauds and raise the level of fraud awareness. A comprehensive survey on fraud in the Republic of Croatia was conducted for the first time in 2021, and included 124 respondents from 16 different industrial sectors. The research related to frauds that occurred during 2021 and 2020, i.e. it covered the two years affected by the COVID-19 crisis. The research was conducted by the Association of Certified Fraud Examiners Croatia. This paper presents some of the main results of the research and provides a comparative presentation and analysis of trends in the Republic of Croatia with global trends in business frauds. According to the results presented by ACFE Croatia, total financial losses caused by business frauds amount to about HRK 165 million. Furthermore, according to estimates, about 13% of total annual income was lost due to fraud. The characteristics of frauds in the Republic of Croatia do not differ significantly from frauds on the global level, but certain specificities have been observed. The aim of this paper is to point out the basic characteristics and determinants of business frauds in the Republic of Croatia, to compare trends in the Republic of Croatia with the results of research at the global level, and to highlight the importance of anti-fraud controls and raising awareness about fraud at all levels of society.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Publication titleBook of Proceedings Economic and Social Development 90 th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security"
Numberingpp. 110-118
e-ISSN1849-7535
URN:NBNurn:nbn:hr:227:043978
Publication2022
ConferenceTitle: 90th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security"
Location: Zagreb, Croatia
Start date: 2022-12-16
End date: 2022-12-17
Assembly type: Lecture
Type of resourceText
PublisherVarazdin Development and Entrepreneurship Agency, Varazdin, Croatia; Libertas International University, Zagreb, Croatia; University North, Koprivnica, Croatia; Faculty of Management University of Warsaw, Warsaw, Poland; Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco; ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - Abdelmalek Essaadi University, Tangier, Morocco; Polytechnic of Medimurje in Cakovec, Cakovec, Croatia
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-07-08 10:31:05