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Article

The detection of corporate fraud in Russian firms

Shtefan M. A., Bykova D. A.

In this paper we analyze the impact of financial and non-financial performance of Russian companies on the likelihood of corporate fraud. By constructing a regression model it was proven that the main factor indicating the presence of fraud in the company is an increase of the relationship between Sales General and Administration costs and amount of sales. The results of the study can be used as a basis for development of a methodology to identify and prevent fraud.