Registration

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

 

 

First Author

Second Author

Each additional author

No paper participant

50 €

30 €

20 €

10 €

 

  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.

 

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