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Forensic economical examination specifics in determining the presence or absence of fraudulent and/or deliberate bankruptcy signs

Received: 1 December 2025

Accepted: 6 April 2026

Available online: 29 April 2026

Subject Heading: CONTROL AND AUDIT

JEL Classification: М40

Pages: 97-116

https://doi.org/10.24891/xlvtqq

Subject. This article discusses the methodological aspects of conducting forensic economic examination in bankruptcy cases with a focus on identifying signs of fraudulent and/or deliberate bankruptcy.
Objectives. The article aims to develop conceptual approaches of forensic economic examination to determine the presence or absence of signs of fraudulent and/or deliberate bankruptcy.
Methods. For the study, we used the methods of analysis, synthesis, comparison, and systems analysis.
Results. The article offers clarifications to the existing definitions of the concepts of Fraudulent Bankruptcy and Deliberate Bankruptcy in the context of modern economic realities, in particular, taking into account the use of digital and financial instruments. The article describes the goals and objectives of expert research, and provides an approximate list of questions posed to the economic expert, as well as a step-by-step process for conducting the examination. The article also presents a set of methodological tools of the expert, including analytical, statistical, and mathematical methods, as well as econometric modeling and comparative analysis.
Conclusions and Relevance. Improving methodological support and expanding the competencies of expert economists in the field of digital financial technologies seems to be a promising area. The research results can be applied in the theory and practice of control, including auditing and economic examination.

Keywords: forensic economical examination, signs of fraudulent or deliberate bankruptcy

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