Evaluation of accounting data quality between audited and unaudited companies

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F17%3A43896289" target="_blank" >RIV/60076658:12510/17:43896289 - 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
Evaluation of accounting data quality between audited and unaudited companies
Original language description
Each entity is required to keep accounting. In the Czech Republic this follows directly from § 1 (2) of the Accounting Act. This Act also sets out the conditions under which accounting entities are required to have the results of a financial statement audited by the auditor. This article is primarily concerned with assessing the quality of accounting data on the basis of predetermined criteria by the DQAD method (determination of quality of accounting data) for companies that have the obligation to have verified the financial statements by the auditor and for companies which do not have this obligation. On the basis of the results obtained according to the statistical method Kolmogorov-Smirnov test, the differences between accounting data quality of audited accounting entities and accounting data quality of unaudited accounting entities are detected.
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
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 12th Annual International Scientific Conference NEW TRENDS 2017 New Trends in Economics, Management, Marketing and Public Administration
ISBN
978-80-87314-90-6
ISSN
2336-7431
e-ISSN
neuvedeno
Number of pages
6
Pages from-to
379-384
Publisher name
Soukromá vysoká škola ekonomická Znojmo
Place of publication
Znojmo
Event location
Znojmo
Event date
Nov 9, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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