Fiscal And Accounting Fraud Risk Detection Using Beneish Model. A Romanian Case Study

The manipulation of the accounting and fiscal information is currently a much debated reality that occurs throughout economies societies all over world. main purpose this paper focused on shaping obtaining model can detect fraud/tax evasion risk, could be useful both to authorities as part risk assessment analysis regarding taxpayer behavior, auditors even entities from private sector in due diligence phase, when selecting potential business partners. study focuses regional data North-Eastern Romania. finding such should include financial, nonfinancial variables.