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Possibilities to reduce audit risk using the CFEBT model to identify creative accounting and fraud in term of Czech accounting standards

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F13%3A43885938" target="_blank" >RIV/60076658:12510/13:43885938 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Possibilities to reduce audit risk using the CFEBT model to identify creative accounting and fraud in term of Czech accounting standards

  • Original language description

    Paper deals with changes in supply network structure caused by unfavourable financial situation of its parts. Taffler Index, Kralicek Quick Test and IN99 Index were used for prediction of financial situation of membership companies. Fundamental differences were determined especially in supply network reaction on financial problem of their members from central part of network and from peripheries. This paper is one of the solutions of grant project GAJU 079/2013S.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2013

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Sborník z mezinárodní vědecké konference INPROFORUM 2013

  • ISBN

    978-80-7394-440-7

  • ISSN

  • e-ISSN

  • Number of pages

    5

  • Pages from-to

    59-63

  • Publisher name

    Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

  • Place of publication

    České Budějovice

  • Event location

    České Budějovice

  • Event date

    Nov 7, 2013

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article