Management of financial statements auditing in the Visegrad Group countries

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/49777513:23510/20:43958446

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Management of financial statements auditing in the Visegrad Group countries

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Management of financial statements auditing in the Visegrad Group countries

Popis výsledku anglicky

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

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název periodika

Problems and Perspectives in Management

ISSN

1727-7051

e-ISSN

1810-5467

Svazek periodika

18

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

UA - Ukrajina

Počet stran výsledku

16

Strana od-do

1-16

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85080098695