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  1. 1 Sociālo Zinātņu Vēstnesis

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  1. 1 Liodorova J.

  2. 1 Voronova I.

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  1. 1 2018

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INTEGRAL SYSTEM OF FRAUDULENT BANKRUPTCY EVALUATION

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Liodorova J., Voronova I.
Sociālo Zinātņu Vēstnesis
|
2018
|
issue 2
42-60
EN
The research aims at clarifying the opinion of experts to identify factors indicating possible intentional nature of bankruptcy and its assessment. In the article, the authors analysed such concepts as fraudulent bankruptcy, criminal bankruptcy, etc., distinguish division of bankruptcy and defined its distinctive characteristics. On the basis of literature review and expert estimation, the authors searched indicators of fraudulent bankruptcy. The study is based on opinions of the experts related to fraudulent bankruptcy (insolvency administrators, investigators, academics of accountancy and forensic accountants), using the analytic hierarchy process (AHP method). Experts identified the 10 most popular indicators related to fraud bankruptcy cases and evaluated them. The authors tested the possibility of the appearance of these indicators in non-criminal insolvency cases in various conditions of three internal characteristics of the company (quality of management, organisation of accounting and internal control of the company) using the simulation approach. The results of the empirical research can be applied to the construction of models for fraudulent bankruptcy evaluation. The authors summarized also the terminology of fraudulent bankruptcy in different countries’ law and identified a common concept – deliberate illegal activity or fraud. At least three forms of fraudulent bankruptcy were identified: fictitious, intentional and hidden. The authors proposed also their own definition – fraudulent bankruptcy is a white-collar crime, which contains any type of offences and detrimental transactions, which result in company’s bankruptcy.
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