Abstract
The literature review represents an organization of existing information published on a certain topic, which is used to provide a summary of existing knowledge and ideas. It is based on the relevant information and theories that apply to the understanding of the nature, occurrence, and control of financial statement fraud. The research has reviewed the needed definitions and concepts in order to establish the relevant context. The following chapter consists of the literature review.
This chapter is a part of the author Iavor Bachev’s unpublished doctoral thesis, “Financial Statement Fraud: Analysis and Prevention” completed in 2017 at VUZF University, Bulgaria, under the supervision of Prof. Stoyan Stoyanov. The referat for the thesis can be found at the following link: https://vuzf.bg/teachers/d-r-yavor-hrabrinov-bashev. Some contents from the thesis has also previously been published in the below publication: Iavor Bachev, 2019. “Combating Financial Statement Fraud – an Analysis and Model for the Republic of Bulgaria,” Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 42–71.
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10 February 2023
The footnote at the end of the title page has been corrected by the authors. It now reads: This chapter is a part of the author Iavor Bachev’s unpublished doctoral thesis, “Financial Statement Fraud: Analysis and Prevention” completed in 2017 at VUZF University, Bulgaria, under the supervision of Prof. Stoyan Stoyanov. The referat for the thesis can be found at the following link: https://vuzf.bg/teachers/d-r-yavor-hrabrinov-bashev. Some contents from the thesis has also previously been published in the below publication: Iavor Bachev, 2019. “Combating Financial Statement Fraud – an Analysis and Model for the Republic of Bulgaria,” Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 42–71.
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Bachev, I. (2021). Definition and Classification of Financial Statement Fraud. In: Çalıyurt, K.T. (eds) Ethics and Sustainability in Accounting and Finance, Volume II. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer, Singapore. https://doi.org/10.1007/978-981-15-1928-4_10
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