The problems related to accounting errors are a constant current topic. As such, it has also been the subject of this diploma work. The purpose of the analysis has been research and application of numerous measures related to the most common errors in accounting, defining of basic terms - truthfulness, errors, mistakes and fraud in accounting and methods of correction and prevention. In some cases, accounting errors have corresponded to fraud, so-called creative accounting and methods of falsifying accounting records. This work is divided into two main parts: a theoretical part and a practical part, within which discussions and results have been presented. The introduction to the theoretical part defines the legal definition of accounting, the relationship of the income tax act to accounting and ethics in accounting practice and individual authors' views regarding the issue of accounting errors. The practical part also contains presentation of opinions regarding regularly provided information based on publications, including additional information based on personal experience.

Made available in DSpace on 2015-05-14T12:20:03Z (GMT). No. of bitstreams: 1 ArquivoTotalSueli.pdf: 1036257 bytes, checksum: ab9c5d149ff172c72d878add5372f2a7 (MD5) Previous issue date: 2013-06-27 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The study aimed to diagnose the causative factors of errors in accounting information disclosed in the provision of municipal accounts in order to propose practices aligned to Knowledge Management, in order to overcome these errors. We sought to: identify which errors in the financial informations are disclosed in the reports of technical external control; understand the nature of the errors, and to identify the skills necessary for professionals to develop activities in the accounting. The research is characterized as descriptive, a qualitative approach. The universe of research field was made up of Counters, as well as external control technicians in the Court of Auditors of the State of Paraíba (TCE-PB), these subjected which, respectively, in the produce and in the analyze the benefits of municipality accounts, for a total of 95 professionals. Data collection was through structured interviews and in documents. The results showed that the errors in the accounting informations, have as main causative factors: lack of technical preparation of accounting operators in the prefectures; difficulty of making records of events in real time, lack of information or to submit documents on time for accounting register; little interest from operators in professional development through participation in events accounting category; absence of municipal managers incentive for operators to participate in these events. As regards the powers necessary for the operator to develop the accounting activity, the results showed that: the ideal is to be the technical accounting or Licensed in Accounting; has to have field of information technologies available; continuing education should be part of your daily life. The proposals arising from the research are in the sense that the municipal units of accounting control: realizing mapping existing knowledge; in the develop new skills and techniques informational, aligned to new paradigms imposed by the new public accounting, using the TRAMITA repository available in the portal of TCE-PB, in the create an internal database, consisting of possible errors in the accounting information, in cited technical reports in the attached accounts of which they are responsible; in creating knowledge repositories; in creating collaboration tools and enhance the use of existing ones, such as discussion forums, communities of practice and arenas of learning, that promote knowledge management. / Resumo: O estudo teve como objetivo diagnosticar os fatores causadores de erros nas informações contábeis, evidenciados em prestações de contas municipais, de modo a propor práticas alinhadas à Gestão do Conhecimento, no intuito de superação desses erros. Buscou-se: identificar quais os erros nas informações contábeis são evidenciados nos relatórios dos técnicos de controle externo; compreender a natureza dos erros; e identificar as competências necessárias aos profissionais para desenvolver as atividades na área contábil. A pesquisa caracteriza-se como descritiva, com abordagem qualitativa. O universo da pesquisa de campo foi constituído por Contadores, bem como por técnicos de controle externo no âmbito do Tribunal de Contas do Estado da Paraíba (TCE-PB), sujeitos estes que, respectivamente, elaboram e analisam as prestações de contas municipais, perfazendo um total de 95 profissionais. A coleta dos dados foi através de entrevistas semiestruturadas, bem como documental. Os resultados mostraram que os erros nas informações contábeis têm como principais fatores causadores: falta de preparo técnico dos operadores contábeis nas prefeituras; dificuldade de realizar registros dos fatos em tempo real; ausência de informações ou de apresentação de documentação em tempo oportuno para o registro contábil; pouco interesse dos operadores na atualização profissional, através de participações em eventos da categoria contábil; ausência de incentivo dos gestores municipais para que os operadores participem desses eventos. Quanto às competências necessárias ao operador para desenvolver a atividade contábil, os resultados mostraram que: o ideal é que seja técnico em contabilidade ou bacharel em Ciências Contábeis; tenha domínio das tecnologias da informação disponíveis; a formação continuada deve fazer parte do seu cotidiano. As propostas decorrentes da pesquisa são no sentido de que as unidades municipais de controle contábil: realizem mapeamento do conhecimento já existente; desenvolvam novas competências técnicas e informacionais alinhadas aos novos paradigmas impostos pela nova contabilidade pública; utilizem o repositório de informações do sistema TRAMITA disponível no portal do TCE-PB, criando um banco de dados interno, constituído dos possíveis erros nas informações contábeis, citados nos relatórios técnicos inerentes às contas das quais são responsáveis; criem repositórios de conhecimento; criem ferramentas de colaboração e reforcem o uso das já existentes, como fóruns de discussão, comunidades de prática e arenas de aprendizagem, que favoreçam práticas de Gestão do Conhecimento.

In this thesis I try to clarify the concept of "creative accounting ". First I define the difference between error and fraud. Then I try to compare two different accounting systems (IFRS and Czech accounting standards). I specify the major differences between these two systems (the valuation of assets, the principle of revenue recognition etc.) and I compare their impact on the financial statements. In the end I consider the role of adoption of the Sarbanes-Oxley Act in relation to the creative accounting.

The following thesis deals with the development of the accounting of corrections of the accounting errors of previous years and changes in accounting methods from the beginning of financial accounting in the Czech Republic through the processing of many interpretations by the National Accounting Board, up to the current modification, which was an amendment to the Decree No. 500/2002 Coll., which transposed certain provisions of Act No. 563/1991 Coll., which came into force on January 1, 2013. Thanks to this decree, the account Restatements of retained earnings results, in the case of a correction of an error and a change in the accounting method, in a better understanding of the financial statements than it did before the issue was addressed through extraordinary costs or revenues in the current accounting period. In addition as practical part, this thesis composes also of a research from the financial statements of large Czech companies focusing on the frequency of use of the new item in the balance sheet for 2015, the reason of the using and explanation in supplement to the financial statements, including the method of settling the final balance of the account from previous years. The research also dealt with the auditor's response to the found deficiencies. The last part of the thesis is a comparative analysis of research conducted during the years of 2013, 2014 and 2015.

Die vorliegende kumulative Doktorarbeit umfasst drei Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. Die erste Arbeit untersucht die Rolle persönlicher Eigenschaften von Rechnungslegungsstandardsetzern bei der Entwicklung der Internationalen Rechnungslegungsstandards IFRS. Sie dokumentiert, dass in den IFRS insgesamt ein Rückgang der Bedeutung von Prinzipien gegenüber Regeln sowie ein Anstieg der Bedeutung des beizulegenden Zeitwerts im Zeitablauf zu verzeichnen sind. Zwischen Änderungen von IFRS-Eigenschaften sowie beruflichen und kulturellen Eigenschaften von Mitgliedern des International Accounting Standards Board (IASB) wird ein Zusammenhang festgestellt. Die zweite Arbeit widmet sich Ursachen und Folgen fehlerhafter Finanzberichterstattung im Rahmen des deutschen Systems der Durchsetzung von Rechnungslegungsregeln. Sie findet systematische Unterschiede in der Unternehmensführung von Unternehmen, bei denen fehlerhafte Finanzberichte festgestellt werden, gegenüber einer Kontrollgruppe. Weitere Ergebnisse lassen die Vermutung zu, dass die Aufdeckung fehlerhafter Finanzberichte Verbesserungen in der unternehmensspezifischen Aufsicht über den Rechnungslegungsprozess auslösen könnte. Die dritte Arbeit nutzt umfangreiche Befragungsergebnisse deutscher Privatanleger zur Untersuchung der Ursachen ihres Unternehmensüberwachungsverhaltens. Demnach üben Anleger, die ein geringeres Vertrauen in andere Anspruchsgruppen eines Unternehmens haben, zugleich eine geringere Unternehmensüberwachung aus. Darüber hinaus dokumentiert die Arbeit, dass Vertrauen und Unternehmensüberwachung in einem Zusammenhang mit dem Ausmaß der Teilnahme am Aktienmarkt und dem Bildungshintergrund der Anleger stehen. / This cumulative doctoral thesis consists of three papers within the field of empirical financial accounting research. The first paper examines the role of personal characteristics of accounting standard setters in the development of the International Financial Reporting Standards (IFRS). It documents that the full set of IFRS exhibited a decrease in the importance of principles relative to rules and an increase in its fair value orientation over time. Changes in IFRS properties are found to be associated with the professional and cultural background of International Accounting Standards Board (IASB) members. The second paper investigates determinants and consequences of erroneous financial reporting under the German financial reporting enforcement regime. The corporate governance of firms detected with erroneous financial reporting is found to differ systematically from that of control firms. Further results suggest that error detection might trigger improvements in firm-level accounting oversight. The third paper uses large-scale survey evidence from German individual investors to explore the determinants of their monitoring behavior. Investors who are less trusting in their fellow stakeholders are found to engage in less monitoring. Furthermore, trust and monitoring are documented to be associated with the stock market exposure and the educational background of investors.