Open AccessASSESSMENT OF SIGNS OF ACCOUNTING FALSIFICATION REPORTING OF CONSTRUCTION ORGANIZATIONS USING FINANCIAL SIMULATION
Author(s) -
EKATERINA ANDREEVNA PETRENKO,
VILENA ANATOLYEVNA YAKIMOVA
Publication year - 2021
Publication title -
messenger amsu
Language(s) - English
Resource type - Journals
ISSN - 2073-0268
DOI - 10.22250/jasu.93.34
Subject(s) - factor (programming language) , accounting , computer science , business , programming language
In this article, a modern methodological toolkit for identifying the facts of falsification of an organization's financial statements was reviewed and tested. A comparative assessment of the results of factor modeling on the example of construction organizations is presented, the main advantages and disadvantages of the factor modeling method are revealed.
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