Research on economic crimes involving accountants: classification issues

Abstract

Economic crimes are characterized by a variety of types, penetration and combination of several spheres of implementation in the conditions of globalization. This greatly complicates the development of tools for their detection and control. Martial law, frequent changes in legislation and various schemes for the implementation of criminal actions are factors that actualize this problem for Ukraine. The purpose of the article is to study the problems of classification of economic crimes committed by accountants. This will become the basis for the development of proposals that will develop theoretical ideas about methods of combating them. In the process of researching approaches to the classification of economic crimes, such methods as generalization, systematization, comparative analysis, and grouping were used. The theoretical basis of the research was the works of domestic and foreign scientists, information of national regulatory agencies, reports of international organizations devoted to the specified issues. The approaches of scientists to the classification of economic crimes are systematized, and their critical assessment is given. It is suggested that the classification of economic crimes involving accountants should be carried out according to the following characteristics: areas of economic crimes (frauds with calculation and payment of wages; concealment of income to reduce taxes; participation in operations to launder funds obtained illegally; embezzlement, theft); methods of committing economic crimes (entering unreliable data into reporting; forging documents); composition of participants in the economic crime (economic crimes committed by an accountant; economic crimes committed by several persons, including an accountant); pressure on the accountant (economic crimes committed by the accountant under duress; economic crimes committed by the accountant on his own initiative); use of information and computer technologies (economic crimes committed with the use of information and computer technologies; economic crimes for which information and computer technologies were not used). The given approach to the classification of economic crimes with the participation of accountants will allow to structure them and increase the efficiency and effectiveness of countermeasures against the specified illegal actions.

Keywords

• economic crimes
• financial reporting fraud
• fraud
• accountant