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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Response by Czech Auditors and Audit Regulators to the Financial Crisis
 Chudá, Tatiana ; Hollmannová, Monika (advisor) ; Gutiérrez Chvalkovská, Jana (referee)
Auditors play an important role in the reliability of financial statements. Many investors and other financial information users rely on their opinion. During the financial crisis, auditors were critised since they did not warn the markets about financially distressed companies. In our thesis, we examine whether auditors change their behaviour during a financial crisis. Using our collected data for joint stock companies in the Czech Republic, we focus on frequency of modified and going concern opinions, amount of audit and non-audit fees charged by auditors, and audit reporting lag. Our audit fees model showed that there were significantly lower audit fees after the crisis than during the crisis years. The results also suggest that both Big 4 and non-Big 4 auditors increased their frequency of issuing modified opinions (most of which were going concern opinions) during the crisis period. In our logit going concern models for the individual years we observed change of the auditors' behaviour during the crisis years 2008-2010. We have also found out that Big 4 auditors increased their audit reporting lag in 2008 but our overall results suggest that the audit reporting lag was shorter during the crisis.
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The effects of a fat tax on Czech households and government revenues
 Chudá, Tatiana ; Janský, Petr (advisor) ; Macek, Petr (referee)
Health related food taxes have recently spread over the world as a tool for reducing obesity. Rising number of obese people and increased health care costs due to illnesses caused by unhealthy diet represent a burden to the public sector. Taxation of an unhealthy food seems to be a good solution to this problem, as it is expected to increase the consumer price, thus providing an incentive for the consumer to buy less of this food. I use detailed Czech Statistical Office data to estimate the impact of fat tax on households'expenditures and public budget revenues in the Czech Republic. As I do not take into account the possible change of consumers' behaviour, my estimates form the upper bound of impact of the tax. I simulate three types of excise taxes - ad valorem, specific per kilogram of product and specific per kilogram of fat, so that they all raise the same budget revenues, and I compare their effects on individual products and households.
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2 Chudá, Tereza
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