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Risks and the detection of fraudulent financial reporting
Gálik, Slavomír ; doc. Ing. Mgr. Zuzana Juhászová, PhD., prorektorka Ekonomickej univerzity v Bratislave (referee) ; Tumpach, Miloš (advisor)
The diploma thesis deals with the issue of financial statement frauds, the reason for its occurrence, the different forms it can take and its detection using detection models. The theoretical part describes the characteristics of financial statement frauds, different motives for committing financial statement frauds, methods used to fulfill these motives and their detection using detection models. The analytical part focuses on the application and analysis of these models. The result of the thesis is a recommended procedure for the application of detection models, the aim of which is to enable the detection of the risk of the existence of financial statement frauds.
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Accounting frauds
Stančíková, Lucie ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The main aim of barchelor thesis is to look at frauds in accounting. The first chapter tries to define the border between fraud and creative accounting and to highlight the main differences because these terms can be often mistaken. In the second chapter there are incentives that cause fraudulent behaviour. The third chapter elaborates various ways of frauds in accountancy which appear not only in financial statements but also out of them. The next chapter includes examples of real frauds committed in the Czech Republic as well as abroad. The conclusion looks at several ways of prevention which can help us fighting against frauds.
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Creative accounting
Turok, Yuliya ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis is focused on research of Creative accounting. Different concepts arising with this issue and main methods of creative accounting are defined in this written work. There is also a specification of main characters, ones who are participating in the process itself, and ones who are mainly affected by creative accounting. There is an exploration of fraudulent behavior from the general point of view, and the emphasis is made on fraudulent financial reporting and division into different levels of manipulation with financial reports, which creative accounting is a part of. The written work also includes examples of the application of some methods in practice. In the end, there is a mention about world-famous scandals that are more common to be connected with creative accounting.
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Creative accounting
Luštický, Daniel ; Jurka, Robert (advisor) ; Roubíčková, Jaroslava (referee)
The aim of the bachelor thesis is a description of creative accounting. Starting with an explanation of basic functions of financial accounting, its users, main principles and regulations in the Czech Republic, the thesis continues with defining the main topic, creative accounting. Then the motive behind these fraudulent acts is described together with an offender, his motivation and demotivation. The most frequent techniques of creative accounting as well as prevention are included and detailed in the next part. The thesis also works with the term fraud and explains its influence on financial accounting. Lastly, specific companies practising creative accounting are analyzed.
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Creative accounting
Kryštůfek, Dominik ; Jurka, Robert (advisor) ; Roubíčková, Jaroslava (referee)
This Bachelor thesis is about accounting frauds and their consequences on multinational corporations. There is definition of creative accounting and difference between creative accounting and accounting fraud. There are some elementary ways and motivation from aspect of different groups in the company. There is explanation of term audit with most important principles and its risks. Main part of this thesis is about large multinational companies Enron, WorldCom and Parmalat, which were convicted from accounting fraud and then they went bankrupt. With this context I would like to verify, if there was some causality between accounting fraud and bankruptcy and, if there is so, how strong this causality was.
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Fraud and audit
Hruška, Tomáš ; Dvořáček, Jiří (advisor) ; Polák, Vladimír (referee)
The aim of this Master´s Thesis is to introduce fraudulent schemes within organizations and suggest possible actions to prevent this unjust behaviour that negatively affects not only organizations themselves, but also society as a whole. Audit, which is described in the first chapter, plays a major part in preventing fraud. The evolution of audit is described there as well as its main divisions consisting of external, internal and forensic audit, which is important for the investigation of fraud. Second chapter describes fraud as itself, dividing it into external and, more common, internal fraud, which is divided into corruption, asset misappropriations and financial statement fraud. This chapter also contains cybercrime, which is increasingly relevant nowadays. Detailed fraud statistics put together profile of the typical fraudster. Third chapter describes some real fraud cases within business practice. It contains four fraud cases, namely those in companies Enron, Toshiba, Target and Czech corruption scandal concerning former politician David Rath.
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The major accounting scandals and their impact on the accounting and reporting
Buben, Ondřej ; Singerová, Jana (advisor) ; Skálová, Jana (referee)
The main objective of this work is to acquaint the reader with the issue of non-compliance with accounting and ethical principles for large companies. The work is divided into two parts, theoretical and practical. The theoretical part describes the accounting regulations and accounting checking system. In the practical part of the thesis the process of selected accounting scandals is described. Furthermore, the work deals with the impact of these cases on accounting which is used nowadays. The work suggests that the main cause of intentional editing of the financial statements is body corporate greed, supported by audit and law companies, together with banking institutions.
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Ethics in Audit. Audit and Fraud
Machač, Michal ; Dvořáček, Jiří (advisor) ; Tondlová, Markéta (referee)
This diploma thesis describes ethics in the profession of external and internal audit. It provides comprehensive overview about ethics, from the basic definitions to business ethics. It deals with audit, its history, organisations, Sarbanes -- Oxley Act and ethical relations of audit profession. It is focused on codes of ethics, auditor act and some standards on internal audit related to ethics. Thesis in its theoretical part also speaks about fraud, its basics, frauds in corporations and audit. Practical part of thesis is focused on concrete fraud cases in relation with (un)ethical behaviour of auditors. It is concerned with history and reasons of fall of Arthur Andersen. It shows its unethical behaviour on fraud examples of its clients, american corporations Enron, WorldCom, Sunbeam and Waste Management. This thesis also describes one of the latest fraud in Olympus. Czech republic is represented by the case of Czech office of Deloitte.
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