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...

Full description

Bibliographic Details
Main Author: Liutauras Lukošius
Format: Article
Language:English
Published: Mykolas Romeris University 2021-08-01
Series:Jurisprudencija
Subjects:
Online Access:https://ojs.mruni.eu/ojs/jurisprudence/article/view/6621