Bankruptcy of management companies: feature detection mechanism fraud bankruptcy in the course of forensic

Abstract

Purpose: this study suggests a sequence of actions to establish signs of deliberate (fictitious) bankruptcy of organizations that provide services for managing apartment buildings. Discussion: this sequence of actions was established by the author during the forensic accounting examination to identify signs of deliberate bankruptcy of the organization that manages apartment buildings. Results: the identified sequence of actions can be used when conducting an analysis of the financial and economic activities of managing organizations by arbitration managers, as well as by experts in the course of judicial examinations in bankruptcy cases.