VLAD, Mariana; TULVINSCHI, Mihaela; CHIRITA, Irina - In: The Annals of the "Stefan cel Mare" University of … 11 (2011) 1(13), pp. 264-268
Financial reporting frauds are a serious threat for the investor’s confidence in the financial information. The side effects of the financial frauds are affecting the integrity, quality and confidence in published financial reporting. Criminals who carry out such fraud, from management to...