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Frauds in accounting
 Šmídová, Jekaterina ; Pelák, Jiří (advisor)
The subject of this bachelor thesis I have chosen relates to frauds in accounting. As far as I am concerned I consider this topic to be highly attractive and rewarding. The thesis starts with a detailed description of frauds in accountig followed by some actual cases like Enron, World com, etc. The following section refers to main pillars of the Sarbanes Oxley act, its implications and impacts. It also involves the reaction of the European Union, especially introducing the 4th directive. The summary and generalization of this bachelor thesis is provided in the conclusion.
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