Kreativní účetnictví a účetní podvody v podmínkách České republiky

Abstract

The bachelor thesis deals with the issue of creative accounting and accounting fraud in the Czech Republic. The aim of the bachelor thesis is the analysis of the given issue. The first part first explains financial accounting and then creative accounting is defined, reasons for manipulation, selected techniques of creative accounting, advantages, disadvantages and finally prevention. The second part defines fraudulent behavior and explains the different types of accounting fraud and methods of detection or prevention. In the third part of the bachelor's thesis, opinions and knowledge regarding the subject are obtained through a questionnaire survey. In the first and second parts, the research method of description and description was used and in the third part, the research method of comparison, analysis and practical application was used. From the results of the questionnaire survey, the most common frauds, who is the perpetrator or how frauds are detected are identified.