Accounting Books as a Source of Information and the Basis for Civil Liability

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Accounting Books as a Source of Information and the Basis for Civil Liability

Journal Title: Journal of Corporate Responsibility and Leadership - Year 2016, Vol 0, Issue 0

Abstract

Purpose: The aim of the paper is to present inconsistencies in kemping accounting books and legal effects concerning dishonest keeping or not keeping accounting books. Design/methodology/approach: Analysis of legal acts and statistical data on the penalties imposed and court judgments for violation of legal provisions in the preparation and presentation of financial statements. Findings: The scope and size of inconsistencies in financial information indicate the growing role of compliance and application of ethical standards and the Code of professional ethics in accounting. Research and practical limitations/implications: The findings provide recommendations to implement new standards and procedures for improving the quality of information presented to stakeholders and to separate the functions of the executive and control functions related to bookkeeping.

Authors and Affiliations

Grażyna Voss

Keywords

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Accounting Books as a Source of Information and the Basis for Civil Liability

EP ID EP169920
DOI http://dx.doi.org/10.12775/JCRL.2016.011
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