- 1. The Consequences of Economic-Financial Crime on the Economy
- (HEJ, Volume 11, Issue 1-2024)
- ... It is a type of criminality that crosses cultural, social, linguistic and geographical boundaries, regardless of boundaries or rules. Tax Fraud and Evasion, Customs Fraud, Currency Trafficking, Drug Trafficking, ...
- Created on 30 March 2024
- 2. Vol. 10, Issue 2, 2023 - Hyperion Economic Journal
- (HEJ, Volume 10, Issue 2-2023)
- ... Determinants of Tax Fraud and Tax Evasion Lia Pricope (Sabou), Sorin Nicolae Borlea pp. 45-53 Investment Trends in the Global, European and Romanian Economies in 2022 Suzana Popa ...
- Created on 11 September 2023
- 3. Socio-Demographic and Behavioral Determinants of Tax Fraud and Tax Evasion
- (HEJ, Volume 10, Issue 2-2023)
- ... Oradea, Faculty of Economics, Romania; Pages: 45 : 53 Abstract: The issue of tax fraud and tax evasion is complex. Aspects such as measuring these phenomena, methods of combating ...
- Created on 11 September 2023
- 4. World Financial Scandals and the Impact on the Accounting Profession
- (HEJ, Volume 9, Issue 1-2022)
- ... profession, highlighting in particular the responsibility and role of the financial auditor in detecting creative accounting techniques, techniques that may underlie accounting fraud. In order to carry ...
- Created on 02 April 2022
- 5. The Role of the Chartered Accountant in Diminishing the Effects of Cyber Fraud
- (HEJ, Volume 8, Issue 3-2021)
- ... 39 : 51 Abstract: In 2017, CERT-RO processed over 138 million cyber security alerts and an exponential increase in cyber fraud is expected. By its nature, the financial sector is in danger, ...
- Created on 10 October 2021
- 6. Vol. 8, Issue 3, 2021 - Hyperion Economic Journal
- (HEJ, Volume 8, Issue 3-2021)
- ... Raluca Andreea Stoica, Alina Gabriela Mares pp. 33-38 The Role of the Chartered Accountant in Diminishing the Effects of Cyber Fraud Elena-Simona Tache, Amalia-Magdalena Danaila, Monica-Mihaela ...
- Created on 10 July 2021
- 7. Measures to Reduce Tax Evasion at European Level
- (HEJ, Volume 5, Issue 4-2017)
- ... Abstract: Fraud and tax evasion have a significant cross-border dimension. Member States cannot effectively solve the problem unless they cooperate. Improving administrative cooperation between ...
- Created on 30 December 2017
- 8. Programs for Monitoring Intra-Community Aquisition and Delivery in order to Reduce Tax Evasion
- (HEJ, Volume 5, Issue 3-2017)
- ... Abstract: In recent years, the problems posed by fraud and tax evasion have worsened considerably, becoming a subject of major concern to the European Union and around the world. Billions of ...
- Created on 05 October 2017
- 9. Organisations Overseeing through the Audit Committee
- (HEJ, Volume 4, Issue 2-2016)
- ... Good practice issues of Anglo-Saxon and internal control assessment tools for organizations are presented further. Particular attention is paid to risk management and specifically the risk of fraud by ...
- Created on 05 July 2016
- 10. Vol. 4, Issue 1, 2016 - Hyperion Economic Journal
- (HEJ, Volume 4, Issue 1-2016)
- ... pp. 21-28 Circumvention of Duties and Taxes by Resorting to Non-Resident Companies as Way of Disguising an Act of Fraud Geraldina Terezia Vajda pp. 29-36 Social Capital Formation ...
- Created on 01 April 2016
- 11. Circumvention of Duties and Taxes by Resorting to Non-Resident Companies as Way of Disguising an Act of Fraud
- (HEJ, Volume 4, Issue 1-2016)
- ... the global economic environment. The studies performed to this end include, first of all, the analysis of the fraud method and mechanism by tax havens, by disguising an act of fraud under the umbrella ...
- Created on 01 April 2016
- 12. Organisations Overseeing through the Audit Committee
- (HEJ, Volume 3, Issue 4-2015)
- ... issues of Anglo-Saxon and internal control assessment tools for organizations are presented further. Particular attention is paid to risk management and specifically the risk of fraud by the media appetite ...
- Created on 30 December 2015
- 13. Causes of Tax Evasion and How to Reduce It
- (HEJ, Volume 2, Issue 4-2014)
- FULL TEXT Authors: Marcel Șuvelea, Affiliation: National Agency for Fiscal Administration – General Directorate for Administration of Big Contributors, Bucharest, Romania. ...
- Created on 30 December 2014
- 14. Vol. 2, Issue 1, 2014 - Hyperion Economic Journal
- (HEJ, Volume 2, Issue 1-2014)
- ... Market Value, Book Value and Earnings: Is Bank Efficiency a Missing Link ? Mehreen Ishtiaq, Naeem Ullah pp. 38-45 Fraud Risk in Audit Activities According to IAS 8 Raluca – Ionela Radu, Ciprian ...
- Created on 01 April 2014
- 15. Fraud Risk in Audit Activities According to IAS 8
- (HEJ, Volume 2, Issue 1-2014)
- ... Romania. Pages: 46 : 49 Abstract: According to international auditing standards, fraud is an intentionally action realised by one or more persons as management, employees or third ...
- Created on 01 April 2014
- 16. Legal and Illegal Tax Evasion
- (HEJ, Volume 1, Issue 4-2013)
- FULL TEXT Authors: Marcel Șuvelea, Affiliation: National Agency for Fiscal Administration – General Directorate for Administration of Big Contributors, Bucharest, Romania. ...
- Created on 30 December 2013
