KORPORATIV FIRIBGARLIKLARNI ANIQLASHDA MOLIYAVIY HISOBNING O'RNI
Keywords:
Kalit so'zlar: korporativ firibgarlik, soxta hisobotlar, moliyaviy manipulyatsiya, ichki nazorat, audit, firibgarlik uchburchagi, moliyaviy jinoatlar, korporativ boshqaruv.Abstract
Annotatsiya. Ushbu maqolada korporativ firibgarliklarni aniqlashda moliyaviy hisobning o'rni keng qamrovli o'rganilgan. Soxta moliyaviy hisobotlar, moliyaviy manipulyatsiyalar va ichki nazorat tizimlarining firibgarliklarni oldini olishdagi samaradorligi tahlil qilingan. Tadqiqot natijalari shuni ko'rsatadiki, samarali ichki nazorat va audit tizimlari firibgarlik xavfini sezilarli darajada kamaytirish imkonini beradi. Biroq firibgarlik sxemalari tobora murakkablashib borayotganligi moliyaviy hisob mutaxassislarining malakasini doimiy ravishda oshirib borishni talab etishini ta'kidlaydi.
References
1. Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2019). Fraud Examination (6th ed.). Cengage Learning.
2. Association of Certified Fraud Examiners (ACFE). (2022). Report to the Nations: Global Study on Occupational Fraud and Abuse. ACFE.
3. Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Neal, T. L. (2010). Fraudulent Financial Reporting 1998–2007. COSO Report.
4. Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28(1), 17–82.
5. Loebbecke, J. K., Eining, M. M., & Willingham, J. J. (1989). Auditors' Experience with Material Irregularities. Auditing: A Journal of Practice and Theory, 9(1), 1–28.
6. O'zbekiston Respublikasi Audit palatasi. (2023). Ichki audit va nazorat tizimlari to'g'risida yillik hisobot. Toshkent.
7. O'zbekiston Respublikasi Jinoyat kodeksi. 167-modda — Xo'jalik va moliyaviy jinoatlar.
8. O'zbekiston Respublikasi Prezidentining 2021 yil 3 fevraldagi PF-6155-son Farmoni. Korporativ boshqaruv va ichki nazoratni mustahkamlash chora-tadbirlari.
9. Raval, V. (2018). A Disposition-Based Framework for Fraud Risk. Journal of Financial Crime, 25(2), 323–338.
10. Rezaee, Z. (2005). Causes, Consequences, and Deterrence of Financial Statement Fraud. Critical Perspectives on Accounting, 16(3), 277–298.
