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Risks And Strategies In Financial Fraud: A Bibliometric And Legislative Approach

Author

Listed:
  • Dumitru FILIPEANU

    ("Gheorghe Asachi" Technical University from Iasi, 700050, Romania)

  • Claudia-Elena GRIGORAS-ICHIM

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Lucia MOROSAN-DANILA

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

Financial stability, organisational reputation and public trust. This study analyses fraud from a theoretical perspective, highlighting the main types of fraud, the determining factors and effective prevention and control strategies. Through a detailed bibliometric analysis, current trends in fraud research are investigated, with a particular emphasis on the use of advanced technologies, such as artificial intelligence and data mining, in fraud detection. The study also examines the relevant legislative framework in Romania and the European Union, including regulations on corruption, money laundering and tax evasion. The conclusions emphasize the need for an integrated approach to fraud prevention, combining compliance measures, internal controls and advanced technological solutions. This research contributes to understanding the complexity of the fraud phenomenon and provides practical directions for the effective management of associated risks in the economic and institutional environment.

Suggested Citation

  • Dumitru FILIPEANU & Claudia-Elena GRIGORAS-ICHIM & Lucia MOROSAN-DANILA, 2025. "Risks And Strategies In Financial Fraud: A Bibliometric And Legislative Approach," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 13(1), pages 15-22, February.
    • Handle: RePEc:scm:ejafbu:v:13:y:2025:i:1:p:15-22
    DOI: 10.4316/EJAFB.2025.13102
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    References listed on IDEAS

    as
    1. Jeanette Akkeren & Sherrena Buckby, 2017. "Perceptions on the Causes of Individual and Fraudulent Co-offending: Views of Forensic Accountants," Journal of Business Ethics, Springer, vol. 146(2), pages 383-404, December.
    2. Florin BOGHEAN & Carmen BOGHEAN, 2013. "Fraud Management Audit And The Evolution Of Financial Markets Under These Circumstances," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 1(1), pages 89-99, June.
    3. Irina-Stefana Cibotariu, 2023. "Internal Control Tools to Strengthen the Fight Against Fraud in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 46-52, December.
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