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IMPORTANT DATES |
- February 28th, 2025 Abstract Submission Deadline
- March 10th, 2025 Abstract Acceptance Notification
- March 25th, 2025 Fee Payment Deadline
- April 10th, 2025 Extended abstract submission deadline
- April 15th, 2025 Power Point presentation submission
- May 31th, 2025 Full paper submission deadline
Conference Fee
Participation for UAMD full-time and part-time academic staff and doctoral students is free of charge.
Participation for academic staff from partner universities and doctoral students is free of charge.
For other participants: conference fee is 50 € per paper.
For doctoral students from other universities: conference is 25 € per paper.
N.B Doctoral students need to provide upon abstract acceptance a certificate of enrolment in a Doctoral De-gree program.
Bank Account Details
Account owner: TE ARDHURAT E THESARIT
DURRES
Bank Name: Credins Bank, Durres,
Albania
IBAN: AL97 2121 2110 0000 0000
0050 3907
SWIFT CODE: CDISALTRXXX
During the payment
should be mentioned the note: ISCBF 2025, name and surname of participant.
Participants should cover their own travel costs to and from Durrës, and should directly book accommodation in Durrës. We will further suggest you suitable accommodation options.
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AUTHORS GUIDELINES |
● Abstracts, written in English, should be no longer than 10-18 line up to 300 words, or in case of extended abstract up to 800 words it should be followed by bibliography. The abstract should contain JEL classification and up to 6 keywords.
● Full papers format will be downloadable at the website of the conference. Paper submissions should be in Microsoft Word format and have to be sent via e-mail to iscfb@uamd.edu.al Submitting the paper, at the subject line has to be mentioned ISCFB conference (name of the leading author). One paper can have a maximum of three authors. One author can present a maximum of two papers.
● Papers will be included at the Proceedings of the Conference. Further publication opportunities are available at the International official Journal of “Aleksandër Moisiu” University, Interdisciplinary Journal of Research and Development (IJRD) and partner University journals.
● Award prices will be distributed to three best outstanding papers after an accurate selection from the Conference Scientific Committee.
● The best conference materials will be published in indexed journals.
● Presentations may be online, on site and poster presentations.
The abstract should respond to the following questions:
-The problem
-Aims
-Methodology
-Results
Max 300 words/800 words
Title of the Contribution (Times New Roman 14 pt)
First Author, [1] Second Author[2]
Abstract
The paper discusses the well‐known issue of finding the most appropriate policies and strategies for detecting accounting manipulation. The paper brings to attention a contemporary issue, which is also a necessary requirement in any economy, especially in a transition economy, threatened by economic and political crises. This research is based on interviews with credit officers from different banks in the country. To estimate the model are used data from financial statements of entities with different activity and from different cities of Albania. Beneish model is used to calculate the possibility of manipulation of these statements. During the paper we will discuss detailed techniques of discovering accounting manipulation. At the conclusions we will see that accruals have consistently provided a conventional opportunity to perpetrate a fraud like other items of the financial statements.
Key words:(Enter no more than five key words and separate them by commas) Beneish Model, Accounting Manipulation, Fraud.
JEL classification: (Enter at least 3 JEL codes and separate them by commas) M41, M42, M48
[1] Corresponding author: Degree, University/Institute, department, address, e-mail, post mail
[2] Degree, University/Institute, department, address, e-mail, post mail
