Criminal Liability for Fraudulent Accounting
The dissertation aims to provide both criminological insights into fraudulent accounting, identifying the most harmful forms of this phenomenon, as well as legal – systemic assessments its regulation. Within the criminological analysis, the study examines existing concepts and regulatory models governing liability for fraudulent accounting. It evaluates the advantages and shortcomings of the regulatory framework applied in Lithuania, including the specific provision (Article 222 of the Criminal Code), and analyses both good practices and problematic aspects in the application of such liability. Attention is also devoted to issues concerning the effectiveness and proportionality of sanctions for fraudulent accounting.
Academic publications
Articles in peer-reviewed scientific journals
Lukošius, L. (2021). Apgaulė ir padariniai kaip apgaulingos buhalterinės apskaitos požymiai [Deception and Harm as Elements of Fraudulent Accounting]. Jurisprudencija = Jurisprudence: research papers, 28 (1), 217–235.
Presentation of research results at conferences and other events
Lukošius, L. (22 October 2022, Vilnius), presentation Financial Crime: Fraudulent Accounting and Forensic Accountig Expertise at the 11th International Scientific Conference on Social Innovations SOCIN‘22.
Lukošius, L. (29 April 2022, Kaunas), presentation Fighting Tax Crimes: Essential International Principles at the International Scientific Conference “European Trends and Challenges in the Criminal Policy”. Acsess via the internet: https://www.youtube.com/watch?v=QMJZTQgFKdU.
Lukošius, L. (9 December 2020, online), presentation Trading in Influence: Alleged Influence – a Good or a Service? at the national scientific–practical conference “Corruption – Behind The Shadows Today”.
Lukošius, L. (19 December 2019, Vilnius), presentation Victims of Property Crime: Possibilities and Realities at conference “Assistance to Victims of Crime: the European and Lithuanian Experience”.
Science promotion
Lukošius, L. (interview) (2023). Kaltas ar nekaltas – kodėl dviejų teismų sprendimai skiriasi iš esmės: ekspertai paaiškino, ko toliau laukti politinės korupcijos byloje. LRT.lt, 1–4.
Lukošius, L. (interview) (2023). Šiliausko rekordinio kyšio byla – dūris teisinei sistemai į paširdžius ir skambi žinia: „Lietuvoje tik kvailys neima kyšių“. LRT.lt, 1–4.