The Impact of the COVID-19 Pandemic on the Increased Risk of Fraud during Auditing Activities

The article discusses the issues related to the increased risk of fraud in business units during the COVID-19 pandemic. The aim of the article was to point out the impact of the pandemic on areas that may be exposed to the embellishment of the presented financial data, as well as to show the increas...

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Bibliographic Details
Main Author: Agnieszka Lew
Format: Article
Language:English
Published: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu 2022-01-01
Series:Nauki o Finansach
Online Access:https://journals.ue.wroc.pl/fins/article/view/210
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