The dissertation examines the fraud triangle theory and its application to
accounting professionals in the Czech Republic. This theory identifies three
primary factors that contribute to fraudulent behavior: opportunity, motivation
(pressure), and rationalization. The research specifically investigates how these
factors influence the actions of accountants, tax advisors, and auditors in their
professional capacities.
The main objective of this study is to develop a predictive model that
measures the significance and influence of individual factors within the fraud
triangle framework for companies operating in the Czech Republic. The research
extends beyond the traditional three-factor model by incorporating additional
variables that contribute to fraudulent accounting practices. These supplementary
factors include the gender of accounting specialists, length of practice and the
reached education of the accountant within the organization. The methodology
employs a comprehensive approach combining analysis of existing literature on
fraud theory, quantitative preliminary research, qualitative research involving
specialists in accounting fraud verification and quantitative research among
Czech organizations.
| ISBN: | 978-80-7678-381-2 |
|---|
| EAN: | 9788076783812 |
|---|
| Počet stran |
47 stran |
| Datum vydání |
31. 12. 2025 |
| Pořadí vydání |
První |
| Jazyk |
anglický |
| Vazba |
e-kniha - pdf |
| Autor: |
Jana Helová |
| Nakladatelství |
Univerzita Tomáše Bati ve Zlíně |
| Tématická skupina |
999 - nezařazeno |
| Neprodejná publikace. Publikaci je možné poptávat zde: Volně dostupné na http://hdl.handle.net/10563/59074 |
|---|
Svaz českých knihkupců a nakladatelů