{"id":"https://openalex.org/W3121417536","doi":null,"title":"SPRJE\u010cAVANJE POSLOVNIH PRIJEVARA PRIMJENOM INDIKATORA RANOG UPOZORENJA","display_name":"SPRJE\u010cAVANJE POSLOVNIH PRIJEVARA PRIMJENOM INDIKATORA RANOG UPOZORENJA","publication_year":2019,"publication_date":"2019-12-23","ids":{"openalex":"https://openalex.org/W3121417536","mag":"3121417536"},"language":"hr","primary_location":{"id":"mag:3121417536","doi":null,"is_oa":false,"landing_page_url":"https://hrcak.srce.hr/235555","pdf_url":null,"source":{"id":"https://openalex.org/S4306535518","display_name":"Zbornik radova Veleu\u010dili\u0161ta u \u0160ibeniku","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Zbornik radova Veleu\u010dili\u0161ta u \u0160ibeniku","raw_type":null},"parent_works":[],"lineage":["https://openalex.org/W3121417536"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://hrcak.srce.hr/235555","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051510898","display_name":"Emanuela Juri\u0107","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Emanuela Juri\u0107","raw_affiliation_strings":["Deltron d.o.o., Split"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Deltron d.o.o., Split","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5079090910","display_name":"Anita Grubi\u0161i\u0107","orcid":"https://orcid.org/0009-0007-1098-6386","observed_orcids":["https://orcid.org/0009-0007-1098-6386"]},"institutions":[{"id":"https://openalex.org/I4210160789","display_name":"\u0160ibenik University of Applied Sciences","ror":"https://ror.org/04sv2e820","country_code":"HR","type":"education","lineage":["https://openalex.org/I4210160789"]}],"countries":["HR"],"is_corresponding":false,"raw_author_name":"Anita Grubi\u0161i\u0107","raw_affiliation_strings":["Veleu\u010dili\u0161te u \u0160ibeniku, \u0160ibenik"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Veleu\u010dili\u0161te u \u0160ibeniku, \u0160ibenik","institution_ids":["https://openalex.org/I4210160789"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5016580743","display_name":"Frane Galzina","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Frane Galzina","raw_affiliation_strings":["Klub kontrolera HUP-a"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Klub kontrolera HUP-a","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"77","last_page":"87"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.3628000020980835,"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/T13509","display_name":"Accounting and Financial Management","score":0.3628000020980835,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.21969999372959137,"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/T13744","display_name":"Financial Literacy and Behavior","score":0.10400000214576721,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.8510000109672546},{"id":"https://openalex.org/keywords/early-warning-indicators","display_name":"early warning indicators","score":0.9490000009536743},{"id":"https://openalex.org/keywords/red-flags","display_name":"red flags","score":0.921999990940094},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.7210000157356262},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.5740000009536743},{"id":"https://openalex.org/keywords/forensic-accounting","display_name":"forensic accounting","score":0.9269999861717224},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.6340000033378601},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.5690000057220459},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.8700000047683716}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.348505437374115}],"mesh":[],"locations_count":2,"locations":[{"id":"mag:3121417536","doi":null,"is_oa":false,"landing_page_url":"https://hrcak.srce.hr/235555","pdf_url":null,"source":{"id":"https://openalex.org/S4306535518","display_name":"Zbornik radova Veleu\u010dili\u0161ta u \u0160ibeniku","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Zbornik radova Veleu\u010dili\u0161ta u \u0160ibeniku","raw_type":null},{"id":"pmh:oai:hrcak.srce.hr:235555","doi":null,"is_oa":true,"landing_page_url":"https://hrcak.srce.hr/235555","pdf_url":null,"source":{"id":"https://openalex.org/S4306400071","display_name":"University of Zagreb University Computing Centre (SRCE)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I181343428","host_organization_name":"University of Zagreb","host_organization_lineage":["https://openalex.org/I181343428"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Zbornik radova Veleu\u010dili\u0161ta u \u0160ibeniku","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:hrcak.srce.hr:235555","doi":null,"is_oa":true,"landing_page_url":"https://hrcak.srce.hr/235555","pdf_url":null,"source":{"id":"https://openalex.org/S4306400071","display_name":"University of Zagreb University Computing Centre (SRCE)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I181343428","host_organization_name":"University of Zagreb","host_organization_lineage":["https://openalex.org/I181343428"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Zbornik radova Veleu\u010dili\u0161ta u \u0160ibeniku","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8046000003814697}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3121417536.pdf","grobid_xml":"https://content.openalex.org/works/W3121417536.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3001377284","https://openalex.org/W2736676867","https://openalex.org/W2563385056","https://openalex.org/W2924473211","https://openalex.org/W2239259359","https://openalex.org/W1191320209","https://openalex.org/W2682540921","https://openalex.org/W2587748585","https://openalex.org/W2886698722","https://openalex.org/W3197221629"],"abstract_inverted_index":{"SPRJE\u010cAVANJE":[0],"POSLOVNIH":[1],"PRIJEVARA":[2],"PRIMJENOM":[3],"INDIKATORA":[4],"RANOG":[5],"UPOZORENJA":[6],"Stru\u010dni":[7],"rad":[8],"/":[9],"Professional":[10],"paper":[11],"UDK":[12],"343.98Povijest":[13],"je":[14,46,73,104,108],"puna":[15],"prijevara":[16,105],"u":[17,39,116],"raznim":[18],"oblicima":[19],"kao":[20],"\u0161to":[21],"su":[22,35],"korupcija,":[23],"pronevjera,":[24],"kra\u0111a":[25],"imovine,":[26],"la\u017eiranje":[27],"informacija":[28],"i":[29,36,51,58,65,75,78,106,114],"sli\u010dno.Radi":[30],"sprje\u010davanja":[31],"nastanka":[32,48],"prijevare":[33,49,86],"razvijene":[34],"posebne":[37],"profesije":[38],"podru\u010djima":[40],"revizije,":[41,62],"kontrole,":[42],"forenzi\u010dnog":[43,68],"ra\u010dunovodstva,":[44],"kontrolinga.Prioritet":[45],"sprje\u010davanje":[47],"ure\u0111enjem":[50],"funkcioniranjem":[52],"sustava,":[53],"primjenom":[54],"procesa":[55,59],"kontrola,":[56],"modela":[57],"kontrolinga,":[60],"interne":[61],"ra\u010dunovodstvenih":[63],"standarda":[64],"na\u010dela,":[66],"te":[67],"ra\u010dunovodstva.Va\u017ean":[69],"dio":[70],"cjelovitog":[71],"sustava":[72],"razvoj":[74],"primjena":[76],"efikasnih":[77],"efektivnih":[79],"metoda":[80],"za":[81],"identifi":[82],"kaciju":[83],"ranih":[84],"indikatora":[85],"(\"crvene":[87],"zastavice\")":[88],"koji":[89],"ukazuju":[90],"da":[91,103],"se,":[92],"vjerojatno":[93],"bavi":[94],"aktivnostima":[95],"prijevare.Istodobno,":[96],"rani":[97],"indikatori":[98],"upozorenja":[99],"ne":[100],"predstavljaju":[101],"dokaze":[102],"nastala.Klju\u010dno":[107],"funkcioniranje":[109],"stalnog":[110],"nadzora":[111],"svih":[112],"aktivnosti":[113],"doga\u0111aja":[115],"realnom":[117],"vremenu":[118],"(\"veliki":[119],"brat\").":[120]},"counts_by_year":[],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2021-02-01T00:00:00"}