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Determination QAD in Audited and Unaudited Companies

Determination QAD in Audited and Unaudited Companies Abstract Based on QAD (quality of accounting data) information it is possible to determine how the company is able to manage its economic activities. The basic element is the level of QAD perceived by users of accounting information. This article describes using the analytic hierarchy process (AHP) to get an overview to the quality of accounting information. Then there is used statistical methods T-test and Kolmogorov-Smirnov test to set the differences between QAD in audited and unaudited companies. The first step is to define the various criteria which adversely affect the quality of accounting data and then their assignment to groups according to the context. Subsequently, on the basis of Saaty’s method determine the weights of the criteria in each group and then by using the AHP method determine their importance. Then the quality of accounting data in 71 companies is determined and the differences between accounting data quality of audited companies and accounting data quality of unaudited companies are detected. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Acta Universitatis Bohemiae Meridionalis de Gruyter

Determination QAD in Audited and Unaudited Companies

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Publisher
de Gruyter
Copyright
Copyright © 2016 by the
ISSN
2336-4297
eISSN
2336-4297
DOI
10.1515/acta-2016-0009
Publisher site
See Article on Publisher Site

Abstract

Abstract Based on QAD (quality of accounting data) information it is possible to determine how the company is able to manage its economic activities. The basic element is the level of QAD perceived by users of accounting information. This article describes using the analytic hierarchy process (AHP) to get an overview to the quality of accounting information. Then there is used statistical methods T-test and Kolmogorov-Smirnov test to set the differences between QAD in audited and unaudited companies. The first step is to define the various criteria which adversely affect the quality of accounting data and then their assignment to groups according to the context. Subsequently, on the basis of Saaty’s method determine the weights of the criteria in each group and then by using the AHP method determine their importance. Then the quality of accounting data in 71 companies is determined and the differences between accounting data quality of audited companies and accounting data quality of unaudited companies are detected.

Journal

Acta Universitatis Bohemiae Meridionalisde Gruyter

Published: Dec 1, 2016

References