Инструменты выявления риска фальсификации финансовой отчетности и их применение в России

Финансы и бизнес. 2023. Т. 19. № 4. С. 56–78.

Боброва М. С., Shtefan M. A.

This article is devoted to the problems of applicability of existing models for assessing the risk of falsification of reporting on modern data of Russian companies. The relevance of the topic is caused by various factors: an increase in the number of violations of the rules of accounting for income, expenses, and the tax base; increased risks of loss of profit due to the conclusion of contracts with unscrupulous counterparties; an urgent request for an assessment of the quality and reliability of the company’s reporting information from stakeholders focused on reducing possible financial losses. Changes in legislation regulating the procedure for calculating and presenting financial indicators, the creation of new business formats suggest the need to modernize existing and develop new tools for assessing the risks of falsification of financial statements.

The purpose of this article is to assess the applicability and predictive power of Russian and foreign models for assessing the risk of falsification of financial statements for Russian data prepared in the period from 2016 to 2022, as well as to prepare proposals for the development of models taking into account the specifics of Russian legislation.

The practical basis of this study was 93 sets of financial statements of Russian companies, including those recognized as reliable by independent external auditors, which was confirmed unconditionally by positive audit opinions (45 sets), as well as falsified, with the fact of manipulation recorded in the decision of the court of appeal (48 sets).

Keywords: финансовая отчетность, financial statements, falsification, фальсификация, risk of falsification, unfair actions, риск фальсификации, недобросовестные действия