Audit Thresholds and the Incidence of Corruption Cases in Selected Countries of Central and Eastern Europe

Tenth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research

Radoslav Tusan ORCID

Erika LiptΓ‘kovΓ‘ ORCID

Keywords:

DOI:

10.31410/LIMEN.2024.551

Abstract:

The purpose of the article is to point out the relationship between the number of corruption cases in the countries of Central and Eastern Europe and the size criteria set for conducting the audit. The size criteria for conducting an audit are set in national legislation for accounting as threshold values and are derived from the size criteria of companies listed in Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings. It is important that small businesses characterized by relatively high size criteria do not have the obligation to conduct an audit. The article analyzes the relationship between increased audit size criteria since 2013 and corruption cases in the same time period. The research was carried out for the following countries: Slovakia, Czechia, Poland, Hungary, Romania, Bulgaria, Slovenia, Croatia, and Serbia

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Tenth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research - LIMEN 2024 - International Scientific-Business Conference – LIMEN 2024: Vol 10. Conference Proceedings , December 5, 2024

Conference Proceedings published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia

ISBN: 9788680194929 , ISSN: 26836149 , DOI: 10.31410/LIMEN.2024

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission.

Suggested Citation

Tusan, R., & LiptΓ‘kovΓ‘, E. (2025). Audit Thresholds and the Incidence of Corruption Cases in Selected Countries of Central and Eastern Europe. International Scientific-Business Conference – LIMEN 2024: Vol 10. Conference Proceedings (pp. 551-557). Association of Economists and Managers of the Balkans, Belgrade, Serbia. https://doi.org/10.31410/LIMEN.2024.551

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