Page 23 - Poslovna forenzika i forenzično računovodstvo
P. 23

 Rodin, M., „Predviđanje financijskog sloma primjenom forenzičnog računovodstva“, (diplomski rad), Ekonomski fakultet Split, 2010. McArthur,C.V, „Evidence – Accountants as Experts“, Canadian Bar
Review, Vol.XXVI, No.5, May 1948, p.873.
Mulfrod, C. W. and E. E. Comiskey,“The financial numbers game:
Detecting Creative Accounting Practices“, John Wiley & Sons,
Ltd., 2002.
O’ Regan, P.,“Financial Information Analysis“, John Wiley & Sons,
Ltd., 2006,
Schilit, H., „Financiali Shenanigans: How To Detect Accounting Gi-
mmicks & Fraud in Financial reports“, McGraw Hill, 2002. Smith, T.,“ Accounting for Growth: Stripping the Camouflage from
Company Accounts“, Random House,1992.
Vonya Global, LLC; Vonya Global’s Final Report on the Strategic
Plan for the Prevention and Detection of Fraud, 2009
Wallace, W.A., „Assessing the quality of dana used for benchmar- king and deceisin-making“, The Journal of Government Finan-
cial Management, (Fall) 51(3), 2002, p.p. 16-22.
Varian, H., “Benford’s law”. The American Statistician, 1972., 26, p.p.
Wells, J.T., „Irrational Rations: The numbers raise a red flag“, Jour-
nal of Accountancy, August, 2001.
Internetski izvori
Benford’s Law, Wikipedija;’s_ law).
Crumbley, D.L., „Only an accountant could catch Al Capone“, (http:// /faculty/lcrumbley/forensic.html). Jones, M., “Creative Accounting”, Fraud and Accounting Scandals”,
2008. (
Nigrini, M.J., “I’ve Got Your Number”. Journal of Accountancy, May,
1999. (
Report to the Nation on Occupational Fraud and Abuse, ACFE, 2008, The New York Times, January, 04. 1914. http:

   20   21   22   23   24