Determination QAD in Audited and Unaudited Companies

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Determination QAD in Audited and Unaudited Companies

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Determination QAD in Audited and Unaudited Companies

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Bohemiae Meridionales : vědecký časopis pro ekonomiku, řízení a obchod

ISSN

1212-3285

e-ISSN

—

Svazek periodika

19

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

41-49

Kód UT WoS článku

—

EID výsledku v databázi Scopus

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