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IMPORTANT DATES |
● February 15th, 2024 Abstract Submission Deadline
● February 20th, 2024 Abstract Notification
● February 27th, 2024 Fee Payment Deadline
● March 25th, 2024 Power point presentations submission deadline
● April 28th, 2024 Full paper submission deadline
Participants from partner universities have a 50% discount
Participants from UAMD faculties have a 50% discount
UAMD part-time lecturers have a 50% discount
Business Faculty members are excluded from the conference fee.
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 2024, 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