Comparison of the Financial Data Quality in Audited and Unaudited Companies

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F15%3A43890242" target="_blank" >RIV/60076658:12510/15:43890242 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Comparison of the Financial Data Quality in Audited and Unaudited Companies
Original language description
Accounting is, or based on accounting legislation should be, a description of reality in which the characteristic accounting principles and methods are used. Base on the quality of financial information, it is possible to measure business performance, financial position, calculate the expenses and revenues, incomes and expenses and profit or loss to manage and make decisions. The quality of financial information also depends on the quality of management and on the presentation of financial data and their conformity with the reality and applicable laws. This article describes how to use the analytic hierarchy process (AHP) to get an overview to the quality of the reported financial information. The most important step is, on the basis of Saaty's methoddetermine the weights of the criteria in each group and then by using the AHP method determine their importance. The data quality in companies is determined on the drafted model and then the differences between data quality of audited com
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 9th International Scientific Conference INPROFORUM. Common challenges - Different solutions - Mutual dialogue
ISBN
978-80-7394-536-7
ISSN
2336-6788
e-ISSN
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Number of pages
6
Pages from-to
250-255
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 5, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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