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Accounting is the language of business! Before any effective decision to be taken, the decision maker should have the financial statements in his hands. In this way his decision is based on the numbers that are produced by accounting. In all those transactions that occur every day in companies worldwide, it happens that errors are made! But how are these errors, involuntary or intentional? The problem starts right here, when we put into question the reliability and accuracy of the information presented in the financial statements. Just mentioning big names like Enron or Lehman Brothers we understand the importance of numbers and "accounting errors" in phrases such as "It's too big to fail". Perhaps the severity of failure or bankruptcy of a company in Albania is not so great but the risk extended throughout the system is threatening for the fragile Albanian economy. Through a case study will address the risk of unintentional and intentional errors occurring in accounting companies, as well as all economic risk as a result of concealment, hiding and manipulation of accounting information. Does Albanians company have knowledge of the Sarbanes-Oxley Act? This paper is seen as a way to give some recommendations to resolve the situation in our country, a situation that can be even in other countries of the world. In the conclusions we will see that these phenomena is the result of lack of control, the preparation of more than one financial statements for the same company, which also contradicts with the IAS for the preparation of the financial statements. This and other related issues will be dealt with extensively in the paper. DOI: 10.5901/mjss.2014.v5n19p494

mediterranean journal of social sciences

Accounting errors and the risk of intentional errors that hide accounting information. The importance and the implementation of the Sarbanes-Oxley Act in Albania