IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2012y2012i2id313p55-65.html
   My bibliography  Save this article

Selected Consequences of Unlawful Conduct in Accounting in the Context of Current Legal Regulations of the Czech Republic
[Vybrané důsledky protiprávního jednání v oblasti účetnictví v kontextu nedávného vývoje právní úpravy České republiky]

Author

Listed:
  • Jan Molín

Abstract

This paper deals with detailed analysis of sanctions imposed in the Czech Republic for unlawful conduct concerning accounting provided for in Act No. 563/1991 Coll., on Accounting, as amended. I analyze the difference between an infraction and an administrative offence including implications for determining sanctions for particular unlawful conduct. The paper provides a brief overview of potential sanctions in relation to the facts of particular unlawful conduct and to the person who committed such unlawful conduct. I also consider the problem of administrative punishment in a wider context. There are also discussed procedural provisions which are to be followed when imposing a penalty.

Suggested Citation

  • Jan Molín, 2012. "Selected Consequences of Unlawful Conduct in Accounting in the Context of Current Legal Regulations of the Czech Republic [Vybrané důsledky protiprávního jednání v oblasti účetnictví v kontextu ned," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(2), pages 55-65.
    • Handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:2:id:313:p:55-65
    DOI: 10.18267/j.cfuc.313
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.313.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.313.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.313?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Libor Vašek & Marek Filinger, 2013. "Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 10-23.

    More about this item

    Keywords

    Accounting; Unlawful conduct; Infraction; Administrative offence; Sanction; Penalty; Gross asset value; Účetnictví; Protiprávní jednání; Přestupek; Správní delikt; Sankce; Pokuta; Hodnota celkových aktiv;
    All these keywords.

    JEL classification:

    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:2:id:313:p:55-65. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.