Assessment of Accounting Spheres as Viewed by Accountants of Czech Enterprises

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F18%3A63520599" target="_blank" >RIV/70883521:28120/18:63520599 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1007/s11294-018-9693-9" target="_blank" >http://dx.doi.org/10.1007/s11294-018-9693-9</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s11294-018-9693-9" target="_blank" >10.1007/s11294-018-9693-9</a>

Result language
angličtina
Original language name
Assessment of Accounting Spheres as Viewed by Accountants of Czech Enterprises
Original language description
The aim of the paper is to analyse financial statement components that are often affected by so-called “creative accounting”. Like other areas of human activity, accounting is prone to errors. Financial statements are relevant to users only to the extent that the information presented in the statements is correct and error-free. Accounting differentiates between unintentional errors, caused by mistakes, and errors which are intentional and purposely distort financial statements. Objectively surveying errors and creative accounting has been demanding and problematic in the past. Therefore, we evaluate this issue from the subjective viewpoint of accountants themselves
Czech name
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Czech description
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Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50205 - Accounting

Project
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Continuities
S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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