{"id":"https://openalex.org/W2908720706","doi":"https://doi.org/10.26794/2408-9303-2018-5-6-37-49","title":"Falsifcation of Financial Statements: Concept and Tools of Identifcation","display_name":"Falsifcation of Financial Statements: Concept and Tools of Identifcation","publication_year":2018,"publication_date":"2018-12-29","ids":{"openalex":"https://openalex.org/W2908720706","doi":"https://doi.org/10.26794/2408-9303-2018-5-6-37-49","mag":"2908720706"},"language":"en","primary_location":{"id":"doi:10.26794/2408-9303-2018-5-6-37-49","doi":"https://doi.org/10.26794/2408-9303-2018-5-6-37-49","is_oa":true,"landing_page_url":"https://doi.org/10.26794/2408-9303-2018-5-6-37-49","pdf_url":"https://accounting.fa.ru/jour/article/download/40/41","source":{"id":"https://openalex.org/S4210183252","display_name":"Accounting Analysis Auditing","issn_l":"2408-9303","issn":["2408-9303","2619-130X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":"https://openalex.org/P4310312870","host_organization_name":"Finance University under the Government of the Russian Federation","host_organization_lineage":["https://openalex.org/P4310312870"],"host_organization_lineage_names":["Finance University under the Government of the Russian Federation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting. Analysis. Auditing","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://accounting.fa.ru/jour/article/download/40/41","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5075081194","display_name":"\u0418\u0440\u0438\u043d\u0430 \u0412\u0438\u043a\u0442\u043e\u0440\u043e\u0432\u043d\u0430 \u0421\u0430\u0444\u043e\u043d\u043e\u0432\u0430","orcid":"https://orcid.org/0000-0001-6377-5936","observed_orcids":["https://orcid.org/0000-0001-6377-5936"]},"institutions":[{"id":"https://openalex.org/I211738395","display_name":"Financial University","ror":"https://ror.org/01hnrbb29","country_code":"RU","type":"education","lineage":["https://openalex.org/I211738395"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"I. V. Safonova","raw_affiliation_strings":["Financial University"],"raw_orcid":"https://orcid.org/0000-0001-6377-5936","affiliations":[{"raw_affiliation_string":"Financial University","institution_ids":["https://openalex.org/I211738395"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5096877540","display_name":"A. D. Silchenko","orcid":"https://orcid.org/0000-0002-8182-1040","observed_orcids":["https://orcid.org/0000-0002-8182-1040"]},"institutions":[{"id":"https://openalex.org/I211738395","display_name":"Financial University","ror":"https://ror.org/01hnrbb29","country_code":"RU","type":"education","lineage":["https://openalex.org/I211738395"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"A. D. Silchenko","raw_affiliation_strings":["Financial University"],"raw_orcid":"https://orcid.org/0000-0002-8182-1040","affiliations":[{"raw_affiliation_string":"Financial University","institution_ids":["https://openalex.org/I211738395"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I211738395"],"apc_list":null,"apc_paid":null,"fwci":2.9683,"has_fulltext":true,"cited_by_count":8,"citation_normalized_percentile":{"value":0.90971698,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"5","issue":"6","first_page":"37","last_page":"49"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.007400000002235174,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00430000014603138,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-statement-falsification","display_name":"financial statement falsification","score":0.8759999871253967},{"id":"https://openalex.org/keywords/accounting-fraud-detection","display_name":"accounting fraud detection","score":0.7360000014305115},{"id":"https://openalex.org/keywords/fraud-risk-assessment","display_name":"fraud risk assessment","score":0.7559999823570251},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.6769999861717224},{"id":"https://openalex.org/keywords/econometric-tests","display_name":"econometric tests","score":0.6240000128746033},{"id":"https://openalex.org/keywords/gauss-markov-theorem","display_name":"Gauss-Markov theorem","score":0.8360000252723694}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6954796314239502},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6666514873504639},{"id":"https://openalex.org/C2780451532","wikidata":"https://www.wikidata.org/wiki/Q759676","display_name":"Task (project management)","level":2,"score":0.5654327869415283},{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.5106311440467834},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.47883155941963196},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4382507801055908},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3880528509616852},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3194710612297058},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2690858542919159},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.13171115517616272},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.10287952423095703},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.26794/2408-9303-2018-5-6-37-49","doi":"https://doi.org/10.26794/2408-9303-2018-5-6-37-49","is_oa":true,"landing_page_url":"https://doi.org/10.26794/2408-9303-2018-5-6-37-49","pdf_url":"https://accounting.fa.ru/jour/article/download/40/41","source":{"id":"https://openalex.org/S4210183252","display_name":"Accounting Analysis Auditing","issn_l":"2408-9303","issn":["2408-9303","2619-130X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":"https://openalex.org/P4310312870","host_organization_name":"Finance University under the Government of the Russian Federation","host_organization_lineage":["https://openalex.org/P4310312870"],"host_organization_lineage_names":["Finance University under the Government of the Russian Federation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting. Analysis. Auditing","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:scn:accntn:y:2018:i:6:p:37-49","doi":null,"is_oa":false,"landing_page_url":"https://accounting.fa.ru/jour/article/viewFile/40/41.pdf","pdf_url":"https://accounting.fa.ru/jour/article/viewFile/40/41.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:https://cyberleninka.ru/article/n/falsifikatsiya-finansovoy-otchetnosti-ponyatie-i-instrumenty-vyyavleniya","doi":null,"is_oa":true,"landing_page_url":"https://cyberleninka.ru/article/n/falsifikatsiya-finansovoy-otchetnosti-ponyatie-i-instrumenty-vyyavleniya","pdf_url":null,"source":{"id":"https://openalex.org/S4306401404","display_name":"CyberLeninK (CyberLeninka)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"pmh:oai:doaj.org/article:c3609e31926448739af8e831b27710c3","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/c3609e31926448739af8e831b27710c3","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0423\u0447\u0451\u0442. \u0410\u043d\u0430\u043b\u0438\u0437. \u0410\u0443\u0434\u0438\u0442, Vol 5, Iss 6, Pp 37-49 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.26794/2408-9303-2018-5-6-37-49","doi":"https://doi.org/10.26794/2408-9303-2018-5-6-37-49","is_oa":true,"landing_page_url":"https://doi.org/10.26794/2408-9303-2018-5-6-37-49","pdf_url":"https://accounting.fa.ru/jour/article/download/40/41","source":{"id":"https://openalex.org/S4210183252","display_name":"Accounting Analysis Auditing","issn_l":"2408-9303","issn":["2408-9303","2619-130X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":"https://openalex.org/P4310312870","host_organization_name":"Finance University under the Government of the Russian Federation","host_organization_lineage":["https://openalex.org/P4310312870"],"host_organization_lineage_names":["Finance University under the Government of the Russian Federation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting. Analysis. Auditing","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2908720706.pdf","grobid_xml":"https://content.openalex.org/works/W2908720706.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W2149535930","https://openalex.org/W2481745592","https://openalex.org/W2554694383","https://openalex.org/W2605377081","https://openalex.org/W2605673226"],"related_works":["https://openalex.org/W7025878607","https://openalex.org/W4366963085","https://openalex.org/W4413775751","https://openalex.org/W7214065526","https://openalex.org/W2952273899","https://openalex.org/W2604611362","https://openalex.org/W2907045660","https://openalex.org/W1535470436","https://openalex.org/W7128329127","https://openalex.org/W7113343228"],"abstract_inverted_index":{"To":[0,205,274],"succeed":[1],"in":[2,27,140,173,272],"a":[3,20,37,233,252,263,277],"market":[4],"economy":[5],"an":[6,24,74,86,122,237],"economic":[7],"entity":[8],"should":[9],"attract":[10],"investments.":[11],"The":[12,48],"quality":[13],"of":[14,40,44,50,52,66,85,103,111,117,131,142,151,163,165,184,194,201,214,227,235,258,266,286,289,303],"accounting":[15,54,94,242],"and":[16,124,137,148,168,175,231],"analytical":[17],"information":[18,260],"about":[19],"company\u2019s":[21,46],"activities":[22],"is":[23,36,70,88,121,134,154],"important":[25],"factor":[26],"the":[28,41,45,53,63,82,93,112,115,128,145,161,192,199,208,211,215,225,228,256,301],"decisions":[29],"potential":[30],"investors":[31],"make.":[32],"Accounting":[33],"(fnancial)":[34,55,95,243],"reporting":[35,96,259],"signifcant":[38,100],"part":[39],"informational":[42],"support":[43],"activity.":[47],"problem":[49],"reliability":[51],"statements":[56,119,186,203,244,305],"has":[57],"always":[58],"been":[59],"relevant.":[60],"According":[61],"to":[62,89,170,181,191,197,240,250,254,299,307],"modern":[64,179],"concept":[65,153,162],"business":[67,79],"audit,":[68],"audit":[69],"primarily":[71],"understood":[72],"as":[73],"activity":[75],"aimed":[76],"at":[77],"reducing":[78],"risks.":[80],"Nowadays":[81],"main":[83],"task":[84],"auditor":[87],"provide":[90],"assurance":[91],"that":[92,268],"does":[97],"not":[98,155],"contain":[99],"misstatements":[101],"because":[102],"its":[104,171],"falsifcation,":[105],"or":[106],"mistakes":[107],"made":[108,249],"by":[109],"employees":[110],"auditee.":[113],"Assessing":[114],"risk":[116,200,257],"fnancial":[118,132,166,185,202,304],"falsifcation":[120,261,306],"urgent":[123],"diffcult":[125],"task.":[126],"Though":[127],"term":[129],"\u201cfalsifcation":[130,164],"statements\u201d":[133,167],"widely":[135],"used":[136],"seems":[138],"clear":[139],"terms":[141],"common":[143],"sense,":[144],"scientifc":[146],"understanding":[147],"normative":[149],"defnition":[150,172],"this":[152,207],"so":[156],"defnite.":[157],"This":[158,294],"article":[159],"analyzes":[160],"approaches":[169],"foreign":[174],"domestic":[176],"practice;":[177],"reviews":[178],"tools":[180],"identify":[182,198,255,300],"risks":[183],"falsifcation;":[187],"discusses":[188],"issues":[189],"related":[190],"use":[193],"mathematical":[195],"models":[196],"falsifcation.":[204,245],"do":[206],"authors":[209],"analyze":[210],"index":[212,238],"model":[213,239,253,295],"American":[216],"scientist":[217],"M.":[218],"Benish,":[219],"carry":[220],"out":[221],"econometric":[222],"tests":[223],"within":[224,308],"assumptions":[226],"Gauss-Markov":[229],"theorem":[230],"propose":[232],"variant":[234],"developing":[236],"detect":[241],"An":[246],"attempt":[247],"was":[248],"create":[251,275],"with":[262],"certain":[264],"degree":[265],"probability":[267,302],"could":[269],"be":[270],"applied":[271],"Russia.":[273],"such":[276],"model,":[278],"called":[279],"NARM,":[280],"there":[281],"were":[282,292],"selected":[283],"75":[284],"reports":[285],"Russian":[287],"organizations,":[288],"which":[290],"1/3":[291],"falsifed.":[293],"makes":[296],"it":[297],"possible":[298],"76%.":[309]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-01-25T00:00:00"}