Journal of Finance and Accounting

Volume 2, Issue 6, December 2014

  • Carousel Frauds in the Czech Republic

    Alexej Sato

    Issue: Volume 2, Issue 6-2, December 2014
    Pages: 1-5
    Received: 12 September 2014
    Accepted: 7 November 2014
    Published: 1 February 2015
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    This article belongs to the Special Issue Emerging Trends in Finance and Accounting
    Abstract: Collection of value added tax represents for all EU Member States an important part of the state budget, the share of which is mostly higher than 20%. Growing state expenses and endless economic and financial crisis have resulted in deep dependence on EU Member States revenues from VAT. Organized groups of tax fraudsters abuse the loopholes in curr... Show More
  • Accounting: An Emerging Business Partner

    Sean Stein Smith

    Issue: Volume 2, Issue 6-2, December 2014
    Pages: 6-10
    Received: 7 December 2014
    Accepted: 26 December 2014
    Published: 1 February 2015
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    This article belongs to the Special Issue Emerging Trends in Finance and Accounting
    Abstract: The financial services professions, and accounting in particular, are undergoing a radical transformation from a historical role of financial gatekeeper to one of strategic business partner. An industry-wide disruption is ongoing, spearheaded by a variety of factors, some of which are industry specific, while others are more broadly based. Technolo... Show More