Warnings of financial fraud in travel agencies in the Republic of Serbia during the COVID-19 pandemic
Dragomir Dimitrijević,
Predrag Stanković,
Stefan Vržina
Abstract:Purpose - The purpose of this paper is to determine the change in warning signs of fraud in the financial reports of travel agencies during the COVID-19 pandemic compared to the pre-pandemic period and to investigate a potential increase in the risk of bankruptcy in travel agencies during the same period. Methodology - The methodology used in the research comprises the analytical methods of forensic accounting (Beneish model and Altman Zscore), as well as descriptive statistics. Findings - The results of the r… Show more
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