Determination QAD in Audited and Unaudited Companies
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F16%3A43896292" target="_blank" >RIV/60076658:12510/16:43896292 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1515/acta-2016-0009" target="_blank" >http://dx.doi.org/10.1515/acta-2016-0009</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1515/acta-2016-0009" target="_blank" >10.1515/acta-2016-0009</a>
Alternative languages
Result language
angličtina
Original language name
Determination QAD in Audited and Unaudited Companies
Original language description
Based on QAD (quality of accounting data) information it is possible to determine how the company is able to manage its economic activities. The basic element is the level of QAD perceived by users of accounting information. This article describes using the analytic hierarchy process (AHP) to get an overview to the quality of accounting information. Then there is used statistical methods T-test and Kolmogorov-Smirnov test to set the differences between QAD in audited and unaudited companies. The first step is to define the various criteria which adversely affect the quality of accounting data and then their assignment to groups according to the context. Subsequently, on the basis of Saaty´s method determine the weights of the criteria in each group and then by using the AHP method determine their importance. Then the quality of accounting data in 71 companies is determined and the differences between accounting data quality of audited companies and accounting data quality of unaudited companies are detected.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Bohemiae Meridionales : vědecký časopis pro ekonomiku, řízení a obchod
ISSN
1212-3285
e-ISSN
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Volume of the periodical
19
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
9
Pages from-to
41-49
UT code for WoS article
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EID of the result in the Scopus database
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