Fraude na contabilidade: uma revisão bibliográfica

Abstract

Accounting fraud has a serious impact on companies when information is dishonestly tampered with, with catastrophic consequences. In addition to being an illegal form, it has been constantly used for “mistakes and errors” and is motivated by pressure and/or opportunities, using various illicit methods applied in the accounting area. Fraudulent practices cause entities to suffer consequences, causing fatal damages, running the risk of bankruptcy or exorbitant fines. Its social impacts and economic consequences are made clear to regulatory bodies, which are constantly in high positions, trying to prevent these practices. Accounting professionals must follow their commitment to society through the principles and values ​​of the accounting code of ethics, respecting the laws and legal practices of their profession, influencing students in the area with the aim of prevailing ethical and social commitment. This means that accountants must avoid conflicts of interest, not manipulate information to benefit themselves or third parties, and always act in accordance with legal and regulatory accounting standards. It is understandable that it is easy to manipulate assets that violate the laws of society, but hiding fraud can have irreparable consequences for the company, accountants and auditors, causing the loss of the accounting professional's title and the bankruptcy of the organization.