The bachelor's thesis focuses on the topic of creative accounting and accounting frauds. In the opening part, both terms are generally defined. Furthermore, the thesis presents motives, advantages, and disadvantages that lead to use such practices. The main aim of the thesis is to provide an understanding of the field of creative accounting and accounting frauds and to determine the differences between them. The practical part deals with the overall development of frauds and their current t... show full abstractThe bachelor's thesis focuses on the topic of creative accounting and accounting frauds. In the opening part, both terms are generally defined. Furthermore, the thesis presents motives, advantages, and disadvantages that lead to use such practices. The main aim of the thesis is to provide an understanding of the field of creative accounting and accounting frauds and to determine the differences between them. The practical part deals with the overall development of frauds and their current trends. The thesis concludes with an analysis of selected accounting frauds in the Czech Republic and abroad. |