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- W4386871123 abstract "The authors of a scientific publication analyze the provisions related to modern forms of corporate fraud among technology companies. The authors described multiple interpretations of the concept of fraud, taking into account variations in their manifestation. In addition, this paper provides a classification of the main types of corporate fraud, which became possible due to the consideration of the basic features that indicate the manifestation of corporate fraud in a particular area. To deepen the information, the authors chose the technology industry, through the analysis of which the possible manifestations of corporate fraud were investigated. At the same time, an important advantage of this work is the formation of structured data regarding the manifestation of corporate fraud at various stages of production, including the preparatory stage. Separating the manifestations of corporate fraud between the production process itself and related aspects has provided a holistic picture of the functioning of corporate fraud processes and their relationship to each other. The authors also considered a set of risks that contribute to the development of corporate fraud, including among technology companies. A feature of risks in the technology industry has been their development at the stages of developing a feasibility study of the project and the design process, which in turn can affect the likelihood of other risks at later stages. This paper describes the role of the human factor in the aspect of the emergence and development of corporate fraud, while revealing the impact of the human factor on the type of fraud. The authors identified a number of areas to counteract the development of corporate fraud, as well as minimize its negative consequences." @default.
- W4386871123 created "2023-09-20" @default.
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- W4386871123 date "2022-12-01" @default.
- W4386871123 modified "2023-09-27" @default.
- W4386871123 title "Modern forms of corporate fraud in technology companies and ways to combat them" @default.
- W4386871123 doi "https://doi.org/10.15862/43ecor422" @default.
- W4386871123 hasPublicationYear "2022" @default.
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