Frauda contabilă și impactul acesteia asupra transparenței financiare

Abstract

This paper investigates the phenomenon of accounting fraud and its implications for financial transparency in modern economic systems. It outlines the various forms of fraud, such as asset misappropriation, tax evasion, and the manipulation of financial records, illustrating how these practices undermine the integrity of financial reporting. The study emphasizes the negative effects of fraud on investor trust, market stability, and fair competition. A particular focus is given to the importance of preventive measures, including internal controls, ethical corporate culture, and the role of technological tools in fraud detection. By analyzing real-world examples and regulatory frameworks, the paper highlights the critical role of transparency and accountability in preserving the credibility of financial information and ensuring economic resilience. CZU: 343.72:657; JEL: M41