Management of financial statements auditing in the Visegrad Group countries

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F20%3A82179" target="_blank" >RIV/60460709:41110/20:82179 - isvavai.cz</a>

Alternative codes found

RIV/49777513:23510/20:43958446

Result on the web

<a href="https://businessperspectives.org/journals/problems-and-perspectives-in-management/issue-340/management-of-financial-statements-auditing-in-the-visegrad-group-countries" target="_blank" >https://businessperspectives.org/journals/problems-and-perspectives-in-management/issue-340/management-of-financial-statements-auditing-in-the-visegrad-group-countries</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.21511/ppm.18(1).2020.01" target="_blank" >10.21511/ppm.18(1).2020.01</a>

Result language

angličtina

Original language name

Management of financial statements auditing in the Visegrad Group countries

Original language description

This paper aims at comparing the management perspectives with the audit conditions in the Visegrad Group (V4) countries (the Czech Republic, the Slovak Republic, Poland, and Hungary) in the following areas: legislation governing the auditing, statutory duty of auditing, mandatory rotation of auditors in public interest entities, requirements on auditors and professional activities, and audit supervision organizations. The paper also tests the hypothesis whether there is a relationship between the size of the accounting entity and the auditor s opinion. The methodology is based on the statistical analysis of the data using the Chi square test of independence applied to a sample of 800 randomly selected accounting entities from all V4 countries (200 per each country in question). The results demonstrated significant differences in the management approaches to financial reporting, especially in the area of the statutory duty of auditing. In addition, quantitative research was conducted to determine whet

Czech name

—

Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

—

OECD FORD branch

50202 - Applied Economics, Econometrics

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2020

Confidentiality

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

Name of the periodical

Problems and Perspectives in Management

ISSN

1727-7051

e-ISSN

1810-5467

Volume of the periodical

18

Issue of the periodical within the volume

2

Country of publishing house

UA - UKRAINE

Number of pages

16

Pages from-to

1-16

UT code for WoS article

—

EID of the result in the Scopus database

2-s2.0-85080098695