TY  JOUR
TI  The Prevention and Counteraction of Fictitious Economic Transactions: a Comparative Analysis of State Methods and of Internal Control Methods in Economic Entities
KW  fictitious business transaction
KW  state financial control
KW  internal control
KW  tax control
KW  financial investigations
KW  risk-based approach
KW  signs of bad faith
JO  Auditor
AU  Vardanyan, S.A.
AU  Gorbacheva, A.S.
AU  Smotrova, E.E.
AU  Shemet, E.S.
PY  2026
IS  12
PB  INFRA-M Academic Publishing LLC.