Případy účetních podvodů v ČR

The bachelor thesis entitled "Accounting fraud cases in the Czech republic" deals with the issue of distorting book-keeping information and the manipulation of book-keeping reports, specifically the crime of accounting manipulation according to section 254 of Czech criminal code. First chapter describes financial criminality and its typical features. Second chapter deals with legal background of accounting frauds within the scope of Czech criminal law. Third chapter covers case studies: analysis of selected case law produced by the Supreme Court of the Czech republic. Fourth chapter is dedicated to the problem of police evidence and investigation. The summary recaps conclusions of the thesis. The main findings of the thesis can be found predominantly in case study analysis covering main aspects such as subjective dimension of the crime, responsibility of accountants, concealment of accounting, economic interests of third parties and tax aspects etc. The key role of expert opinions in the field of accounting also cannot be ignored, because most judges and investigators lack the necessary accounting background. The bachelor thesis draws original conclusions and designs propositions within the framework of criminal investigation and court proceedings.