CRITICAL ANALYSIS OF THE METHODS OF ASSESSMENT OF FINANCIAL REPORTING QUALITY
M.A. Alekseev, M.Yu. Savelyeva, S.A. Dudin
Novosibirsk State University of Economics and Management, Kamenskaya str., 56, Novosibirsk, Russia, 630099
Keywords: манипулирование бухгалтерской (финансовой) отчетностью, методы оценки качества бухгалтерской (финансовой) отчетности, интегральный показатель, manipulation of financial reporting, methods of evaluation of financial reporting quality, integral indicator
Abstract
The article contains a detailed analysis of methods of evaluation of financial reporting quality developed by overseas authors. The benefits and flaws of the methods in question are examined. The relevance of development of integral indicator used for estimating probability of distortion of financial results, incorporating specificities of financial reporting organization and industry specifics within Russian Federation. is substantiated.
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