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The Role of the National Agency for Fiscal Administration in Combating Insolvencies Generated by Economic Frauds in Romania

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  • Madalin-Mihai Motoc

    („Alexandru Ioan Cuza†University of Iași)

Abstract

The insolvency of an economic entity is determined by a number of exogenous or endogenous factors. Among the exogenous factors can be included the controls of the control bodies (in the financial, sanitary, environmental field, etc.), and among the endogenous factors are the company's employees, the decision-making management, the shareholders, etc. The role of control bodies is to combat illicit elements in the management of the company, imposing through their controls, warnings, contraventions or subsequent disciplinary investigations compliance with the law and business ethics. The aim of this paper is to establish whether there is a direct correlation between the number of controls performed by public control bodies in the variation of the number of insolvencies declared in the last 6 consecutive financial years (2014 - 2019).

Suggested Citation

  • Madalin-Mihai Motoc, 2021. "The Role of the National Agency for Fiscal Administration in Combating Insolvencies Generated by Economic Frauds in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 377-384, August.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:377-384
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    More about this item

    Keywords

    public controls; insolvency procedure; economic fraud; prejudice;
    All these keywords.

    JEL classification:

    • G40 - Financial Economics - - Behavioral Finance - - - General

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