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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
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.
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Ethics of Auditors, Tax Advisers and Accountants
 Jakoubková, Veronika ; Králíček, Vladimír (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with the ethics of auditors, tax advisers and accountants. It focuses on the basic characteristics of these professions and especially their codes of ethics - Code of Ethics for Professional Accountants, Code of Ethics of the Chamber of Tax Advisers of the Czech Republic and the Code of Ethics of the Chamber of Ceritified Accountants. It also includes a comparison of these ethical codes. Finally, the results of the survey on the topic "Ethics and ethical codes of selected professions" are analyzed.
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Ethics in Accounting
 Ketnerová, Gabriela ; Kozlová, Taťána (advisor) ; Tomanová, Iva (referee)
The aim of the thesis will focus on ethics for professional accountants, who are not only accountants, but also tax consultants and auditors. Confidence in the profession greatly weakened by major accounting scandals in the U.S. and in Europe at the turn of the millennium. I will focus on ethics from the perspective of philosophy and from the perspective of management in the introduction of the theoretical part. The theory of sustainable development and corporate social responsibility relates also with business ethics. In response to accounting scandals in the U.S. the new law was agredd and this documnet established new requirements for companies trading on the American Stock Exchange and drew an attention to code of ethics for professional accountants. I will describe the different types of accounting fraud in the practical part, said publicated examples.
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