Účetní podvod jako faktor stimulující vývoj regulace účetnictví

This thesis examines the relationship between accounting fraud and accounting regulation, and aims to clarify how accounting fraud affects the development of accounting regulation, but also whether accounting regulation can have an impact on the prevention of accounting fraud. The theoretical section describes concepts that explain the general reasons for the development of regulation. These concepts are divided into social constructivist and economic concepts. Subsequently, the specifics of accounting regulation are presented and the problem of accounting fraud is also introduced. The impact of accounting fraud on the development of regulation is illustrated through seven case studies of accounting fraud, mostly from the US, whose impact on accounting regulation is discussed in a number of studies and newspaper articles, which show that under certain circumstances accounting fraud leads to changes in accounting regulation. In contrast, the empirical part of this paper attempts to shed light on the impact of regulatory and institutional quality on the incidence of accounting fraud in the U.S. over the period 2000-2019. Using multiple data sources and employing statistical methods, this paper provides evidence that the regulatory and institutional platform alone is insufficient, and even irrelevant, in terms of preventing accounting fraud.