Principles of forensic economics as a theoretical basis for its conducting

Volodymyr Ivankov

Volodymyr Ivankov

Keywords: forensic economics; principle; legality; accounting estimates; financial statements; accounting.

Abstract

Importance of studying principles of forensic economics is due to the need to interpret this economic and legal category in legislative field and determine the system-building factor for development of a normatively standardized approach to the methodology of such forensic examination.

Reliability of forensic economic examination results depends, in particular, on development level of its theoretical foundations. The purpose of this paper is to formulate the principles of forensic economic examination that are crucial in drawing up the expert’s conclusion (in case of finding out the real state of financial statements of audited enterprise and its reliability that is or will be the subject of hearing).

Principles of forensic economics are analyzed and the need to develop sectoral principles of such science is substantiated. It is determined that general principles of forensic science (legality, independence, objectivity and completeness of the research) require further development in three areas: sectoral, organizational and methodological and in accordance with user requests.

Researches on specifics of forensic economics (taking into account user requests to assess financial enterprise state and financial statements) indicates the need to take into account during its accounting tools, which main are accounting estimates. Standardization of accounting while preparing financial statements allowed to identify principles influencing the formation of the expert’s conclusion, namely: integrity, comparability, relevance, appropriateness, materiality (at the stage of functional measures of the examination) and effectiveness (at the stage of preparation and submission of expert conclusion).

References

Anishchenko, O. V., Danylchenko, O. L. (2019). Zbytky yak predmet sudovoi ekonomichnoi ekspertyzy u kryminalnomu provadzhenni [Losses as a subject to legal economic examination in criminal proceedings]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 20. DOI: 10.32353/ khrife.2.2019.28 [in Ukrainian].
Artiukh, O. V. (2016). Pryntsypy kontroliu: problematyka vyznachennia [Principles of control: problems of definition]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia: Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo. Vyp. 6. Ch. 1. URL: https://nbuv.gov.ua/UJRN/ Nvuumevcg_2016_6%281%29__7 [in Ukrainian].
Bilukha, M. T. (2004). Sudovo-bukhhalterska ekspertyza [Forensic accounting] : pidruchnyk. Kyiv [in Ukrainian].
Derii, V. A., Dema, D. I. (2017). Ekonomichna ekspertyza diialnosti pidpryiemstv [Economic expertise of enterprises activity]. Ekonomika ta suspilstvo. Vyp. 11 [in Ukrainian].
Dikan, L. V., Ponikarov, V. D., Kozhushko, O. V. (2014). Sudovo-ekonomichna ekspertyza [Forensic economics] : navch. posib. Kharkiv [in Ukrainian].
Dreiden, V. G. (1969). Osnovnye voprosy dokumentalnoi revizii i sudebno-bukhgalterskoi ehkspertizy v rabote sledovatelia [The main issues of documentary audit and forensic accounting in the investigator’s work] : ucheb. posob. Leningrad [in Russian].
Fomina, O. V., Shushakova, I. K. (2021). Sudova ekonomichna ekspertyza z pytan transfertnoho tsinoutvorennia [Forensic economic examination of transfer pricing]. Ekonomika Ukrainy. № 10 (719). DOI: 10.15407/economyukr.2021.10.052 [in Ukrainian].
Holoborodko, T. V. (2016). Vykorystannia mizhnarodnykh standartiv finansovoi zvitnosti u zarubizhnykh krainakh [The use of international financial reporting standards in foreign countries]. Efektyvna ekonomika. № 10. URL: https://nbuv.gov.ua/ UJRN/efek_2016_10_49 [in Ukrainian].
Houck, M. (2018). Digital and Document Examination. URL: https://www.elsevier. com/books/digital-and-document- examination/houck/978-0-12-802717-2.
Hrytsyshen, D. O., Kuznietsova, O. V. (2013). Sudova ekonomichna ekspertyza operatsii z upravlinnia vidkhodamy: teoretychni polozhennia [Forensic economic examination of waste management operations: theoretical provisions].
Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu. Seriia: Ekonomichni nauky. № 4 (66). URL: https:// nbuv.gov.ua/UJRN/Vzhdtu_econ_2013_4_5 [in Ukrainian].
Kevorkova, Zh. A. (2005). Sudebno-bukhgalterskaia ehkspertiza [Forensic accounting] : monografiia. Moskva [in Russian].
Klimenko, N. I. (1997). Kriminalistika kak nauka [Criminalistics as science] : monografiia. Kiev [in Russian].
Koliesnichenko, A. S. (2020). Instytutsionalni aspekty modernizatsii systemy bukhhalterskoho obliku ta finansovoi zvitnosti v derzhavnomu sektori [Institutional aspect of modernization of the accounting and financial reporting system in the public sector]. Review of transport economics and management. № 4 (20). DOI: 10.15802/rtem2020/228859 [in Ukrainian].
Krivtsova, T. O. (2015). Sudovo-ekonomichna ekspertyza rozrakhunkiv, poviazanykh iz podatkom na dokhody fizychnykh osib: teoretyko-metodolohichni aspekty [Judicial and economic expertise of calculations connected with the personal income tax: theoretical and methodological aspects]. Ekonomika rozvytku. № 1 (73). URL: https:// nbuv.gov.ua/UJRN/ecro_2015_1_8 [in Ukrainian].
Pashchenko, T. V., Sheshukova, T. G. (2010). Razvitie teorii i praktiki bukhgalterskoi ehkspertizy [Development of theory and practice of forensic accounting] : monografiia. Perm [in Russian].
Pyrih, I. V., Shynkarenko, I. R. (2018). Pryntsypy sudovoi ekspertyzy (ohliadova stattia) [Principles of forensic science]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 18. DOI: 10.32353/khrife.2018.24 [in Ukrainian].
Ruvin, O. H., Poltavskyi, A. O. (2018). Stanovlennia standartyzatsii sudovo- ekspertnoho zabezpechennia pravosuddia v Ukraini: perspektyvy rozvytku [The formation of standardization of forensic expert support of justice in ukraine: development prospects]. Standartyzatsiia, sertyfikatsiia, yakist. № 3 (110) [in Ukrainian].
Rybkina, T. M., Khomutenko, O. V. (2008). Mistse sudovo-ekonomichnoi ekspertyzy v protsesi vstanovlennia shkody ta zbytkiv [Place of forensic economics while establishing damage and damages]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 8 [in Ukrainian].
Shliakhov, A. R. (1979). Sudebnaia ehkspertiza: organizatsiia i provedenie [Forensic examination: organization and conducting]. Moskva [in Russian].
Simakova-Yefremian, E. B. (2016). Kompleksni sudovo-ekspertni doslidzhennia: teoriia ta praktyka [Complex forensic research: theory and practice] : monohrafiia. Kharkiv [in Ukrainian].
Tsveig, Dzh., Grem, B. (2019). Rozumnyi investor. Stratehiia vartisnoho investuvannia [The Intelligent Investor Rev Ed.: The Definitive Book on Value Investing] / per. z anhl. O. Kalnova. Kyiv [in Ukrainian].
Voitenko, O. O., Hurina, D. P. (2018). Do pytannia pro obiekt sudovoi ekonomichnoi ekspertyzy [On the issue of the object forensic economics]. Aktualni pytannia standartyzatsii sudovo-ekspertnoho zabez- pechennia pravosuddia v Ukraini. Perspektyvy rozvytku : mat-ly mizhnar. nauk.-prakt. konf., prysviach. 105-rich. sudov. ekspert. v Ukr. ta 95-rich. z dnia narodzh. akad.
M. Ya. Sehaia. (Kyiv, 04—05.07.2018). Kyiv [in Ukrainian].
Volkova, I. A. (2009). Sudovo-bukhhalterska ekspertyza [Forensic accounting] : navch. posib. Kyiv [in Ukrainian].
Yevdokimenko, S. V. (2015). Sudovo-ekonomichna ekspertyza u protydii pravoporushenniam u bankivskii sferi [Forensic and economic expertise in combating violations in the banking sector]. Pravo i Bezpeka. № 4. URL: https:// nbuv.gov.ua/UJRN/Pib_2015_4_17 [in Ukrainian].
Zviagin, S. A. (2009). Razvitie metodologii i metodiki bukhgalterskoi ehkspertizy [Development of methodology and methods of forensic accounting] : dis. ... d-ra ehkon. nauk. Voronezh [in Russian].