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Forensic Accounting and Economic Criminality
ŠEJBA, Roman
This thesis is focused on the topic of "Forensic Accounting and Economic Crime". It combines theoretical and practical knowledge. The main objective of this work is to present accounting fraud and economic crime. The thesis is divided into two main parts. The first one is accounting manipulation of reports, which is described in the part of the test detection models. Fraudulent conduct, whether by employees, management, or external person. Generally the frads have a bad effect on the business environment. Defamation from an external person may also have a fatal impact on the company. The primary and most important factor of the impact on the company is financial loss. Other important factors are the loss of customer, supplier and employee confidence and the loss of company's goodwill. The thesis should show and interconnect individual test models of financial reports on selected accounting units. In case these test models reveal possible manipulation of financial reports, it then means there was an economic crime commited. The three selected enterprises are from the same industry. They have the same period of observation and their development over time is tested by detection models. The selection of the companies is based on their reporting of profit or loss, cash flow and other necessary indicators used for test models. The enterprises are tested using the CFEBT model, Jones non-discretionary accruals and the Dechow-Dichev accrual quality model. The second part includes an analysis of economic crimes in the Czech Republic and describes some real cases. Data from 2014 to 2019 are analyzed in terms of frequency and in terms of loss expressed in CZK, with a special focus on accounting and tax crimes. The analysis is supplemented by the clarification of economic crime in the period under review.
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