Účetní podvody a manipulace s účetními informacemi

This thesis focuses on the issue of accounting fraud and manipulation of accounting information which represents a serious risk to companies, investors and the overall integrity of the financial market. The aim of the thesis is to analyse the types of accounting fraud and creative accounting practices, their consequences and possible preventive measures. The theoretical part of the thesis focuses on the definition of creative accounting, accounting fraud and the motivation to commit it. Furthermore, the ways of detecting accounting fraud and possible control systems are presented. The practical part discusses three world-famous accounting scandals. What the fraud consisted of, how it was perpetrated, and also detected. This thesis aims to contribute to a better understanding of accounting fraud and manipulation of accounting information and to provide a basis for effective prevention in the field of accounting and financial management.