"Scientific research" Almanac

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  THE ROLE OF INTERNAL AND EXTERNAL AUDITORS FOR IDENTIFYING FRAUDS IN ORGANIZATIONS

  The variety of ways and approaches to fraud necessitates the updating of measures and mechanisms to identify and limit them. By properly implementing these mechanisms and approaches, the risk assessment and the display of indicators signalling misconduct contribute to reducing them and improving the effectiveness of the control impact. The ... The variety of ways and approaches to fraud necessitates the updating of measures and mechanisms to identify and limit them. By properly implementing these mechanisms and approaches, the risk assessment and the display of indicators signalling misconduct contribute to reducing them and improving the effectiveness of the control impact. The relevance of the study is due to the growing threat of spreading fraud and the need for adequate and timely measures to limit them. The purpose of the research study is to outline the possible actions to curb fraud, applied by internal and external auditors, as well as to examine the methodology used in the preparation of fraud risk assessments. The tasks are as follows: to clarify the role of internal audit in combating fraud; examining methodological guidelines for fraud risk assessment; implementation of anti-fraud management measures and adequate audit procedures. The thesis being defended is that fraud is a complex phenomenon and the role of internal and external auditors is essential for detecting and limiting it by applying innovative and adequate methods. The study substantiates the relationship between management actions and the ability to prevent and detect fraud, as well as the conditionality of audit procedures, performed by external auditors on the type and nature of possible fraudulent financial reporting schemes.

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  EFFECTS OF GOVERNMENT BUDGET BALANCE ON ECONOMIC GROWTH

  The necessity of adequate use of public budget as a fiscal instrument for economic regulation is even more tangible in conditions of slow economic growth rate. The debate on whether the public budget can maintain a balance between economic stability and social equity has a long history. Another question is whether budget deficit or budget surplus ... The necessity of adequate use of public budget as a fiscal instrument for economic regulation is even more tangible in conditions of slow economic growth rate. The debate on whether the public budget can maintain a balance between economic stability and social equity has a long history. Another question is whether budget deficit or budget surplus would trigger higher economic growth. The main objective of the empiric analysis is to evaluate the budget deficit/ surplus impact on real economic growth rate by using econometric analysis and comparative analysis between Bulgaria and the other Member States of the European Union as well as the Balkan States (Cyprus, The Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, Slovenia, Romania, Croatia, Greece, Serbia, Turkey and North Macedonia). The specific task is to justify the need to balance the public budget and reduce the budget deficit in order to achieve sustainable real economic growth. The thesis of the research is that balancing public budget and reducing distributive and redistributive government activities contribute to higher real economic growth rate in the analyzed Bulgarian and European economies. The main results of the research prove that reduction of budget deficit and balanced government budget have a positive effect on realized economic growth rate in the analyzed European countries over the period 2007 – 2018.

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  TRAINING IN THE DOCTORAL PROGRAM "ACCOUNTING, CONTROL AND ANALYSIS OF BUSINESS (ACCOUNTING)" AT D. A. TSENOV ACADEMY OF ECONOMICS – PROBLEMS AND PROSPECTS

  Achieving an economic and social standard of society is related to the need for highly qualified scientists and specialists. Policies and activities in the field of education and science are a guarantee for such achievement. Higher schools face the problem of developing and continuously improving doctoral education, incl. education in the field of ... Achieving an economic and social standard of society is related to the need for highly qualified scientists and specialists. Policies and activities in the field of education and science are a guarantee for such achievement. Higher schools face the problem of developing and continuously improving doctoral education, incl. education in the field of accounting. The purpose of the research is to outline the existing problems and directions for the development of the doctoral program "Accounting, control and analysis of business activities (accounting)" at D. A. Tsenov Academy of Economics, based on theoretical and empirical study of training in this programme in the context of the European priorities. The main research thesis is that training at D. A. Tsenov Academy of Economics in a doctoral degree in the field of accounting requires integrated management of all aspects of its regulation, organization and practical implementation, which will contribute to increase the competitiveness of the doctoral programme and its position as a leader in the educational market in the country and abroad. By examining the regulatory and strategic documents in the country and within the EU in the field of education at Doctoral level of tertiary education and by outlining the characteristics of the doctoral programme under study, as well as by applying a survey method to study the motivation and satisfaction of those interested in the programme, the state and prospects for its development and opportunities for increasing its competitiveness have been outlined.