Evaluation of accounting data quality between audited and unaudited companies

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Evaluation of accounting data quality between audited and unaudited companies

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Evaluation of accounting data quality between audited and unaudited companies

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

Počet stran výsledku

6

Strana od-do

379-384

Název nakladatele

Soukromá vysoká škola ekonomická Znojmo

Místo vydání

Znojmo

Místo konání akce

Znojmo

Datum konání akce

9. 11. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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