Khamyha Y. Financial fraud: identification criteria and ways to minimize

Thesis for the degree of the Doctor of Philosophy in specialty 072 – Finance, Banking and Insurance. – West Ukrainian National University of the Ministry of Education and Science of Ukraine, Ternopil, 2020. In the thesis theoretical and conceptual principles of financial fraud as a destructive economic phenomenon are substantiated, identification criteria and formulates practical recommendations on the vectors to minimize it under modern conditions are identified. It is emphasized that the current socio-economic and political instability form a favorable basis for spread of various fraudulent schemes in Ukraine. However, despite the huge negative socio-economic consequences, this problem remains one of the least studied in modern financial science. In foreign countries, on the other hand, the problem of financial fraud is at the center of attention not only of financial scientists, but also of officials of the relevant governmental bodies. Therefore, in the thesis the problems of financial fraud were studied primarily from the point of view of economics and finance with the simultaneous use of the achievements of other scientific fields (jurisprudence, sociology, psychology, etc.).