Accounting and financial reporting are valuable sources of information about the financial
position and performance of a company. The development of the international capital market …

Small-and-Medium Sized Enterprises represent the most important group within national
economies. Paper deals with the auditing issues in these companies from the Czech …

Research background: Against the background of a more thorough knowledge of the impact
of the Covid pandemic, it is necessary to consider the possibilities of mitigating the effects of …

Globalization, technological changes, intensive competition, fluctuating consumer demand,
economic and political changes encourage company managers to act proactively, assume a …

The aim of the paper is to present answers on questions of means used to prevent fraud
commitment and early detection in organizations by using internal controlling department …