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The Assessment of Efficiency of the Independent Financial Investigations Practice: Possibilities of Implementation of the International Experience in the Russian Context

Student: Anton Sizonov

Supervisor: Ekaterina A. Makarova

Faculty: Faculty of World Economy and International Affairs

Educational Programme: World Economy (Master)

Year of Graduation: 2019

In the modern world corporate fraud is a significant problem, which is connected not only with significant losses of companies, but also damage to the public welfare. In many cases companies can not effectively solve this problem using internal resources and investigations conducted by government regulators can be associated with high reputational costs for businesses. These factors led to the emergence of the practice of independent financial investigations. In Russia, this type of consulting services was formed later than in Western countries. Differences in the context of the development of international and Russian practices of independent financial investigations and different times of occurrence create basis for conducting a comparative analysis of their effectiveness, which is the subject of this work. The paper also discusses the main theoretical and methodological aspects of the practice of independent financial investigations and the main prospects for its development in the context of the international and Russian markets.

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