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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Fraud Issues Focusing on Fraudulent Financial Reporting
 Vondrová, Jana ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
This presented thesis entitled Fraud Issues Focusing on Fraudulent Financial Reporting deals fraudulent accounting in the Czech Republic and the world. The first part aims to introduce the reader to the cornerstone of accounting, specifically basic accounting principles and regulation. An important starting point of this thesis is also an internal control system and an internal directives. These consist of a set of interconnected controls contributing to the protection of entity's property. After that follows a general description of fraudulent conduct with a partition of misappropriation asset handling, corruption and misstatement of financial statements. The last part consists of an analysis of fraudulent behaviour and selected accounting cases. Specifically, these are the frauds of insurance company M. P. a. s. (which continues to work despite these issues), the Tesco scandal with effects on shares and the case of Skanska
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Creative Accounting in the Czech Republic
 Böhmová, Zuzana ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
This thesis is focused on creative accounting in the Czech Republic. The aim of the thesis is to explain the term creative accounting, to introduce motives which lead creators of financial statements to use creative accounting and to outline the consequences of creative accounting in practice. The thesis further discloses methods of creative accounting including space which in the opinion of the author arises in amendment of Accounting Act effective from 1st of January 2016. A practical part of the thesis examines how creative accounting is perceived in the Czech Republic. The result of survey showed that creative accounting in the Czech Republic is evidently commonly used in practice.
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