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Univerziteta u Beogradu
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CORPORATE FRAUD RISKS IN SERBIA: PERCEPTIONS OF TOP AND MIDDLE MANAGEMENT
Kuč, Vukašin
Veljković, Saša
Abstract: Numerous internal and external fraud risks have been documented in both academic and professional literature. This research aimed to investigate how top and middle management in Serbia perceive these risks. The study surveyed a total of 191 participants from various industries, including 90 individuals holding top or middle management positions. The remaining respondents were employees or specialists without managerial roles, or those occupying lower-level management positions. Findings revealed statistically significant differences between top and middle management and other respondents across several key areas: perceptions of the likelihood of fraud perpetrated by external actors; assessments of the probability that their organization would encounter specific types of fraud within the next two years; evaluations of the vulnerability of certain processes and activities to fraud risk; and the identification of factors believed to contribute to fraudulent behavior. Significant differences also emerged in their views on the roles of various actors in strengthening fraud risk management in the future, with additional variations within the top and middle management group itself—primarily based on gender, and secondarily on company ownership (foreign vs. domestic) and company size.
These Conference Proceedings have been funded by the Bureau of International Narcotics and Law Enforcement Affairs (INL) of the United States, within the framework of the project “Building Forensic Accounting Capacities in Serbia.”
engleski
2025
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Creative Commons CC BY-NC-ND 4.0 - Creative Commons Autorstvo - Nekomercijalno - Bez prerada 4.0 International License.
http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode
Keywords: corporate fraud, top management, middle management, fraud perception, Serbia