National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Ethics of Financial Reporting in Relation to Accounting Regulations in the Czech Republic
PATÁKOVÁ, Aneta
The aim of my thesis was to analyse the current ethics of financial reporting in the Czech Republic and to propose a motion how to improve it. The theoretical part describes the historical development of business ethics, accounting ethics and the codes of ethics. It also includes the theory of accounting frauds and financial reporting of accounting in the Czech Republic. The practical part of this thesis includes an analysis of the current ethical situation of financial reporting in the Czech Republic.
Accounting ethics in the Czech accounting legislation
HOUŠKOVÁ, Lucie
Table of contents of this thesis is appraisal the importance of fundamental principles and the importance of accounting ethics in accounting profession. It includes legislative ethics accounting treatment in the Czech Republic, the ethics in the individual professions and activities that are incompatible with accounting ethics. Result of this thesis is to evaluate the importance of accounting ethics and make some recommendations.
Ethics In Accounting Career
DICHTLOVÁ, Anna
The purpose of my thesis was to refer to fundamental principals of claims on accounting profession, to possibilities inducing potential conflicts of professional and employee interests and possibilities of abuse. At the same time I characterised independence threats. Among most frequent risks are self-interest threat and familiarity threat. We should consider also self-review threat, advocacy threat and intimidation threat. People working as accountants and those working as auditors should meet claims such as integrity, objectivity, confidentiality and professional behaviour. In my thesis I named concrete examples of accounting frauds as effects of violation of claims on accounting profession, conflicts of interests and independence threats. I also described examples of preventing financial frauds.

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