Some Aspects of Identifying and Documenting Forgery in Accounting
DOI:
https://doi.org/10.17308/econ.2026.3/14219Keywords:
falsification, accounting documentation, forged document, control methodsAbstract
Subject. Modern trends in the development of accounting work and the use of information and telecommunication technologies contribute to the improvement of forgery methods and the concealment of their traces, requiring the development of relevant and effective methods to counter illegal activities in the economic sphere.
Purpose. To conduct a categorical analysis of the concepts of "forgery" and "falsification" in relation to accounting documentation, and to develop a set of methods to identify and document facts of forgery in accounting documents.
Methodology. To achieve the stated objectives, we used methods of scientific cognition: dialectical, analysis, and synthesis. The study is based on a review of current scientific, educational, methodological, and periodical economic literature, as well as factual materials.
Results. We differentiated the concepts of "forgery" and "falsification" concerning accounting documentation; formulated definitions of material and intellectual forgery; identified the reasons why organization officials resort to the forgery of accounting documents; conducted a detailed classification of forgery types based on thirteen criteria reflecting applied aspects of control and supervisory activities; and developed a set of methods for identifying and documenting facts of forgery in accounting documents, which includes four groups of methods.
Conclusions. The control methods proposed in this study can be used to identify, investigate, prove, and document facts of forgery in accounting documentation during documentary audits, tax audits, and accounting forensic examinations.
Downloads
References
Барашков, Е. О., & Чебуренков, А. А. (2023). Криминалистические особенности налоговых преступлений и их учет в деятельности следователя. Проблемы экономики и юридической практики, 19(2), 102-111. [Barashkov, E. O., & Cheburenkov, A. A. (2023). Criminalistic Features of Tax Crimes and Their Consideration in the Investigator's Activities. Problems of Economics and Legal Practice, 19(2), 102-111. (In Russian).]
Бахтеев, Д. В. (2024). Предупреждение преступлений, связанных с подлогом документов, с помощью автоматизированных систем поддержки принятия решений. Правопорядок: история, теория, практика, (3), 66-69. [Bakhteev, D. V. (2024). Prevention of crimes related to document forgery using automated decision support systems. Law and Order: History, Theory, Practice, (3), 66-69. (In Russian).] DOI: 10.47475/2311-696X-2024-42-3-66-69
Звягин, С. А., Трещевский, Ю. И., & Стрыгина, И. Е. (2023a). Использование судебно-бухгалтерской информации в финансовом контроле. Международный бухгалтерский учет, 26(9), 1013–1037. [Zvyagin, S. A., Treshchevsky, Yu. I., & Strygina, I. E. (2023a). Use of Forensic Accounting Information in Financial Control. International Accounting, 26(9), 1013–1037. (In Russian).] DOI: 10.24891/ia.26.9.1013
Звягин, С. А., Трещевский, Ю. И., & Стрыгина, И. Е. (2023b). Сроки проведения судебно-бухгалтерской экспертизы: нормативный и методический аспекты. Вестник ВГУ. Серия: Экономика и управление, (3), 74-85. [Zvyagin, S. A., Treshchevsky, Yu. I., Strygina, I. E. (2023b). Time frame for forensic accounting: normative and methodological aspects. Proceedings of Voronezh State University. Series: Economics and Management, (3), 74–85.] DOI: 10.17308/econ.2023.3/11379
Карамазова, Т. (2009). Неналоговые преступления бухгалтеров. Экономические преступления, (1). [Karamazova, T. (2009). Non-tax Crimes of Accountants. Economic Crimes, (1). (In Russian).]
Карев, А. Г. (2023). Направления противодействия экономическим преступлениям, обусловленным бухгалтерским подлогом. Вестник экономической безопасности, (2), 94-98. [Karev, A. G. (2023). Directions of Countering Economic Crimes Caused by Accounting Fraud. Bulletin of Economic Security, (2), 94-98. (In Russian).] DOI: 10.24412/2414-3995-2023-2-94-98
Леханова, Е. С., & Милосердова, А. Н. (2022). Использование бухгалтерской и судебно-бухгалтерской информации в ходе раскрытия преступлений в сфере экономики. Управленческий учет, (2-2), 385-391. [Lekhanova, E. S., & Miloserdova, A. N. (2022). Use of accounting and forensic accounting information in the course of solving crimes in the economic sphere. Management accounting, (2-2), 385-391. (In Russian).] DOI: 10.25806/uu2-22022385-391
Логинова, Н. А. (2024). Особенности выявления хищений наличных денежных средств на примере органов внутренних дел. Финансовый бизнес, (2), 40-43. [Loginova, N. A. (2024). Features of detecting cash embezzlement in the internal affairs bodies. Financial Business, (2), 40-43. (In Russian).]
Мазур, В. Г. (2025). Использование специальных методов исследования бухгалтерских документов при производстве документальных проверок в расследовании налоговых преступлений. Epomen. Global, (57), 218-223. [Mazur, V. G. (2025). The use of special methods of research of accounting documents in the production of documentary checks in the investigation of tax crimes. Epomen. Global, (57), 218-223. (In Russian).]
Марова, Я. А., & Зубков, Д. Д. (2023). Проведение экономической экспертизы при расследовании экономических преступлений. Вестник науки, 1(6), 546-561. [Marova, Ya. A., & Zubkov, D. D. (2023). Conducting Economic Expertise in the Investigation of Economic Crimes. Bulletin of Science, 1(6), 546-561. (In Russian).]
Панова, К. В., & Шубина, П. Е. (2023). Способы подлогов электронных финансовых документов и методы их выявления. Тенденции развития науки и образования, (96-6), 40-43. [Panova, K. V., & Shubina, P. E. (2023). Methods of Electronic Financial Documents Forgery and Methods of Their Detection. Trends in Science and Education, (96-6), 40-43. (In Russian).] DOI: 10.18411/trnio-04-2023-294
Поборцев, Е. И. (2024). Материальный и интеллектуальный подлог в документах и способы их обнаружения. Тенденции развития науки и образования, (108-6), 89-92. [Pobortsev, E. I. (2024). Material and intellectual forgery in documents and methods of their detection. Trends in the development of science and education, (108-6), 89-92. (In Russian).] DOI: 10.18411/trnio-04-2024-325
Подлужнов, И. В., & Егорова, Е. М. (2024). Бухгалтерская экспертиза учетной политики хозяйствующих субъектов агробизнеса: совершенствование методического обеспечения. Актуальные исследования, (30), 67-71. [Podluzhnov, I. V., & Egorova, E. M. (2024). Accounting Expertise of the Accounting Policy of Agrobusiness Entities: Improving Methodological Support. Current Research, (30), 67-71. (In Russian).]
Смашникова, К. М. (2024). Роль документальных данных бухгалтерского и налогового учёта при расследовании правонарушений в области экономики. Студенческий вестник, (12-6), 62-64. [Smashnikova, K. M. (2024). The Role of Documentary Data in Accounting and Taxation in the Investigation of Economic Offenses. Student Bulletin, (12-6), 62-64. (In Russian).]
Сокальский, Б. Б. (2021). Как оценивать фальсификацию денежного чека. Уголовный процесс, (7), 60-65. [Sokalsky, B. B. (2021). How to Assess the Falsification of a Money Check. Criminal Procedure, (7), 60-65. (In Russian).] DOI: 10.53114/20764413_2021_7_60
Шаповалова, Е. Н., & Байорок, А. Ю. (2023). Аспекты судебно-бухгалтерской экспертизы основных средств и нематериальных активов. Проблемы права: теория и практика, (62), 134-147. [Shapovalova, E. N., & Bayorok, A. Yu. (2023). Aspects of Forensic Accounting Expertise of Fixed Assets and Intangible Assets. Problems of Law: Theory and Practice, (62), 134-147. (In Russian).]
Al-Ameri, M. A. A., Ciylan, B., & Mahmood, B. (2022). Spectral data analysis for forgery detection in official documents: a network-based approach. Electronics, 11(23), 4036. DOI: 10.3390/electronics11234036
Amjed, A., Mahmood, B., & Almukhtar, K. A. K. (2022). Approaches for forgery detection of documents in digital forensics: a review. Communications in Computer and Information Science, 1548, 335-351. DOI: 10.1007/978-3-030-97255-4_25
Aurelya, D., Santoso, B., & Aldyan, A. (2024). Forgery of deed documents between Indonesian and Dutch law. International Journal of Educational Research & Social Sciences, 5(5), 926-929. DOI: 10.51601/ijersc.v5i5.887
Bae, Y. Ye., Cho, D. J., & Jung, Ki. H. (2025). Visual complexity in Korean documents: toward language-specific datasets for deep learning-based forgery detection. Applied Sciences (Switzerland), 15(8), 4319. DOI: 10.3390/app15084319
Chanchal, A., Prakruthi, S. Sh., Vaishishta, P., Vijeth, K., & Shreya, S. Sh. (2024). A blockchain-based solutions for certificate forgery: enhancing security and reliability in documents authentication. International Journal of Computer Applications, 186(28), 42-48. DOI: 10.5120/ijca2024923793
Dai, K., Alonso, J., & Gutiérrez-Meana, Ja. (2025). A machine learning framework for forgery detection in digital id documents. Journal of Innovation Management, 13(2), XVI-XXV. DOI: 10.24840/2183-0606_013.002_l003
Perkumienė, D., Cicėnaitė, E., & Perkumas, A. (2023). Forgery of documents, arising responsibility under criminal law. Humanities Studies, 94(17), 137-146. DOI: 10.32782/hst-2023-17-94-14
Wochowska-Petrykowska, A. (2021). The crime of intellectual forgery of documents in the form of invoices. Studia i Materiały Wydziału Zarządzania UW, 2(35), 93-104. DOI: 10.7172/1733-9758.2021.35.7
Downloads
Published
Issue
Section
