The topic of the thesis is " Risk management options for accounting errors and accounting fraud". The accounting should correspond to the actual situation, which should be displayed in a comparable manner and with the prescribed accounting methods. All financial statement items must be displayed faithfully and fairly. Honesty is associated with the use of accounting methods. When an entity uses accounting methods correctly, it can be stated that accounting is not only true but also fair. However, there are different valuation methods, and each method can lead to a different result. Therefore, it can be assumed that in practice there may also be purposeful manipulation. The aim of this thesis is to determine by means of detection models whether there are accounting manipulations with accounting statements for companies that have transport as their main activity according to CZ-NACE and at the same time evaluate the ability to detect accounting manipulations of these models. For detection and evaluation of possible accounting manipulations, selected detection models were used - Jones's non-discriminatory accrual, Beneish model and CFEBT model. As a complement to the detection model, the modified Taffler model, and the IN99 model were counted to determine the financial health of the entities in the sample.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:394575 |
| Date | January 2019 |
| Creators | ŠÍMA, Pavel |
| 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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