Criminal Liability for Fraudulent Accounting

The dissertation aims to provide both criminological insights into fraudulent accounting, revealing the most harmful and therefore punishable forms of this phenomenon, as well as legal – systemic assessments of the regulation. In the context of criminological insights, the system of the existing liabilities for fraudulent accounting, concepts and regulatory models are examined. The advantages and disadvantages of the regulatory model and specific norm (Article 222 of the Criminal Code) applied in Lithuania are evaluated, as well as the good and problematic practices of the implementation of liability for fraudulent accounting, including the issues with the efficiency and proportionality of the liability.

 

Interim results

Scientific articles:

The journal "Jurisprudence" publishes an article entitled "Fraud and Consequences as Signatures of Fraudulent Accounting".


Conferences:

Conference “European Trends and Challendes in the Criminal Policy”. Presentation “Fighting Tax Crime: The Ten Global Principles”. https://www.youtube.com/watch?v=QMJZTQgFKdU

International SOCIN’22 Conference. Presentation “Financial Crime: Fraudulent Accounting and Forensic Accountig Expertise”.

Online conference “Corruption - Behind The Shadows Today”. Presentation "Trading in Influence: Alleged Influence - a Good or a Service?"

Conference "Assistance to Victims of Crime: the European and Lithuanian Experience". Presentation 'Victims of Property Crime: Possibilities and Realities”.


Internships:

Internship under a programme „PROM – International Scholarships Exchange of Doctoral Students and Academic Staff” funded by the Republic of Poland. University of Warmia and Mazury (Olsztyn, Poland).