TFL Vsebine / Revija SIR*IUS

What is (and what isn't) financial statement fraud?

Prispevek prikazuje, kako so se do izkazovanja nekaterih poslovnih dogodkov opredeljevali anketiranci, ki so odgovarjali na vprašanja, povezana s prevarantskim računovodskim poročanjem. Iz odgovorov je razvidno, da računovodski strokovnjaki različnih poklicev na iste poslovne dogodke ne gledajo in jih ne razumejo enako, čeprav jih presojajo po enakih merilih: s skladnostjo z računovodskimi standardi. Poleg poznavanja računovodskih pravil so na odgovore vplivale tudi osebnostne lastnosti in izkušnje anketirancev. Pri enostavnih dogodkih se mnenja ne razlikujejo toliko okrog tega, ali je predstavljen poslovni dogodek skladen z računovodskimi standardi ali ne, bolj gre za razliko v niansah oziroma teži opredelitve, medtem ko je pri nekoliko bolj kompleksnih dogodkih porazdelitev odgovorov zelo razpršena.

The paper describes how respondents answered some of the questions related to fraudulent financial reporting. The answers show that financial experts of different profiles don't have the same opinion on the presented events, even if they are judged on the same criteria – the compliance with accounting standards. Not only knowledge of accounting rules, but also the personality and experience of the respondents have affected the answers. For simple events, opinions do not differ much about whether or not an event is presented in compliance with the accounting standards; it is rather the difference in the shades and weight of the action. But with more complex events, the distribution of answers is highly dispersed.