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TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA
U: 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 (ur.). 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. str. 110-118. urn:nbn:hr:227:043978
Bartulović, Marijana; Kovačević, Ivan; Filipović, Mario

Institucijski repozitorij: Repozitorij Sveučilišnog odjela za forenzične znanosti Sveučilišta u Splitu

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Bartulović, M., Kovačević, I. i Filipović, M. (2022). TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA. U R. Kopal, (Ur.), A. Samodol, (Ur.), D. Buccella, (Ur.), Book of Proceedings Economic and Social Development 90 th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security" (str. 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. Preuzeto s 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", Ur. Robert Kopal, Ur. Ante Samodol, Ur. 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, str. 110-118. https://urn.nsk.hr/urn:nbn:hr:227:043978

Bartulović, Marijana, Ivan Kovačević i Mario Filipović. "TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA." U 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. Citirano 20.12.2024.. https://urn.nsk.hr/urn:nbn:hr:227:043978

Bartulović, M., Kovačević, I. i Filipović, M. (2022) 'TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA', u Kopal, R. (ur.), Samodol, A. (ur.), Buccella, D. (ur.), 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, str. 110-118. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:227:043978 (Datum pristupa: 20.12.2024.)

Bartulović M, Kovačević I, Filipović M. TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA. U: R. Kopal, ur., A. Samodol, ur., D. Buccella, ur. 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. Str. 110-118. [pristupljeno 20.12.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:043978

M. Bartulović, I. Kovačević i 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 i D. Buccella, Ur. 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] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:043978 [Citirano: 20.12.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:227:043978
Podaci o radu
Naslov (engleski)TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA
AutorMarijana Bartulović
AutorIvan Kovačević
AutorMario Filipović
UrednikRobert Kopal
UrednikAnte Samodol
UrednikDomenico Buccella
Autorova ustanovaSveučilište u Splitu
Pomorski fakultet
Autorova ustanovaSveučilište u Splitu
Sveučilišni odjel za forenzične znanosti
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
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.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaBook of Proceedings Economic and Social Development 90 th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security"
Brojčani podacistr. 110-118
e-ISSN1849-7535
URN:NBNurn:nbn:hr:227:043978
Datum objave publikacije2022
SkupNaziv: 90th International Scientific Conference on Economic and Social Development – "Building Resilient Society: National and Corporate Security"
Lokacija: Zagreb, Hrvatska
Datum početka: 2022-12-16
Datum završetka: 2022-12-17
Vrsta izlaganja: Predavanje
Vrsta resursaTekst
IzdavačVarazdin 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
Prava pristupaOtvoreni pristup
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Datum i vrijeme pohrane2024-07-08 10:31:05