The diploma thesis is focused on corporate fraud problematic, on The Sarbanes-Oxley Act of 2002 and on problematics of internal control systems and corporate governance, which relate closely with the Sarbanes-Oxley act. The goal of my diploma thesis is to highlight the significance of corporate fraud problematic and create an integrated summary of requirements placed on companies, which either have to or want to comply with the Sarbanes-Oxley act. The opening part of the diploma thesis is focused on fraud theory, which is after that demonstrated on accounting scandal cases Enron, WorldCom and Arthur Andersen. The biggest losses were caused by fraudulent financial reporting. The Sarbanes Oxley act is a reaction on this fraud cases. The Sarbanes-Oxley act brought a range of significant changes in financial reporting, internal control, corporate governance, audit and other areas.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:149867 |
| Date | January 2011 |
| Creators | Těšínský, Josef |
| Contributors | Dvořáček, Jiří, Tondlová, Markéta |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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