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Betrug und Bilanzmanipulation

In: Accounting Fraud

Author

Listed:
  • Carola Rinker
  • Patrick Müller

Abstract

Zusammenfassung Was ist Betrug und welche Formen gibt es? Wie wirken sich die unterschiedlichen Formen auf die Bilanz aus und wie erfolgt eine Abgrenzung zu Fehlern? Was motiviert Täter und was begünstigt Fraud? Beim Fraud Triangle lassen sich drei verschiedene Aspekte unterscheiden, die das Risiko für Bilanzmanipulationen erhöhen. Es muss klar zwischen Bilanzmanipulationen und Bilanzkosmetik differenziert werden. Bei der Manipulation von Bilanzen gibt es typische Beispiele, die sich bei aufgedeckten Fällen immer wieder finden. Die Muster der vorgenommenen Bilanzmanipulationen und den damit verbundenen Handlungen in den Daten zeigen immer wieder die gleiche Vorgehensweise der Täter.

Suggested Citation

  • Carola Rinker & Patrick Müller, 2022. "Betrug und Bilanzmanipulation," Springer Books, in: Accounting Fraud, chapter 0, pages 5-34, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-36324-6_2
    DOI: 10.1007/978-3-658-36324-6_2
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