Please use this identifier to cite or link to this item:
https://doi.org/10.25143/socr.20.2021.2.287-300
Title: | Detecting Asset Misappropriation: Forensic Accounting |
Authors: | Liodorova, Jūlija Barkauskas, Marius Šneidere, Ruta State Police of Latvia Economic Crime Enforcement Department Forensic Science Centre of Lithuania Economic Expertise Division Faculty of Business, Management and Economics of University of Latvia |
Keywords: | Socrates 2021, 2 (20);asset misappropriation;forensic accounting;shortage;concealment typologies |
Issue Date: | 2021 |
Publisher: | Rīga Stradiņš University Rīgas Stradiņa universitāte |
Citation: | Liodorova, J., Barkauskas, M., Šneidere, R. (2021). Detecting Asset Misappropriation: Forensic Accounting. Socrates. 2(20). 287–300. https://doi.org/10.25143/socr.20.2021.2.287-300 |
Series/Report no.: | Socrates 2021, 2 (20) |
Abstract: | The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset misappropriation and ways to detect misappropriation. The authors have compiled a list of red flags for misappropriation of assets and proposed an algorithm for determining the shortage or surplus of assets using forensic accounting methods. Research methods include: qualitative and quantitative methods of economic science, analysis of international standards and scientific literature, and graphical analysis. |
DOI: | https://doi.org/10.25143/socr.20.2021.2.287-300 |
ISSN: | 2256-0548 |
License URI: | http://creativecommons.org/licenses/by-nc/4.0/ |
Appears in Collections: | Socrates. 2021, 2 (20) |
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