摘要：The aim of the paper is to review and conduct quantitative analysis of penalties imposed on companies by Polish Financial Supervision Authority for non-fulfilment of financial reporting informational obligations, and to propose a classification and ranking of violations associated with the content of information from financial statements.This study fills the research gap in three ways.Firstly, we have conducted a compre-hensive analysis of various types of violations associated with incorrect content of financial statements, and disclosed relevant descriptive statistics for the analysed samples.Secondly, we have identified areas of financial reporting which are most frequently violated by companies.It enabled us to develop the classifi-cation of violations that covers three classes (“Recognition”, “Measurement” and “Disclosure”).Thirdly, in each of these classes we have identified subclasses and established the frequency ranking of violations.In the period 2006−2018 PFSA imposed 1216 penalties, including 55 penalties with a total value of 15 390 000 PLN that were imposed on companies for the lack of fulfilment or incorrect fulfilment of fi-nancial reporting informational obligations.Among penalties associated with the content of information from financial statements, 56% of violations were classified as “Disclosure”.Most frequent violations per-tain to disclosures in the notes to financial statements that are connected to various types of risks.The following research methods were used: analysis and critique of literature, content analysis of documents, analysis and synthesis and classification of violations of informational obligations, statistical methods.
其他摘要：Celem artykułu jest przedstawienie wyników badania postrzegania księgowych (specjalistów rachunkowości) przez polską młodzież w wieku licealnym.Badanie przeprowadzono metodą sondażową z wykorzystaniem kwestionariusza ankiety.Badani zostali zapytani o to,
关键词：accounting;accountant;perception of accountants;accountant stereotype;secondary school students;Poland
