DECEPTION AND HARM AS ELEMENTS OF FRAUDULENT ACCOUNTING
This article analyzes the problematic aspects of criminal liability for fraudulent accounting. The author examines the relationship between deception and harm as elements of fraudulent accounting, and reveals the incompatibility of the delimitation of criminal and administrative liability for the...
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Format: | Article |
Language: | English |
Published: |
Mykolas Romeris University
2021-08-01
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Series: | Jurisprudencija |
Subjects: | |
Online Access: | https://ojs.mruni.eu/ojs/jurisprudence/article/view/6621 |