Fraude na contabilidade: uma revisão bibliográfica

Authors

  • Jefferson Douglas da Silva Gomes Unibra
  • Josemberg dos Santos Cavalcanti Unibra
  • Patrícia Oliveira de Santana Câmara Unibra
  • Sylvia Karla Gomes Barbosa Unibra
  • Urbano Cabral da Nobrega Neto Unibra
  • Roberta de Queiroz Miranda Unibra
  • Paulo Mario Moraes Cruz Unibra
  • Priscylla Santos Cavalcante do Nascimento
  • Rafael Álvaro Rodrigues Melo Unibra
  • Marcelo Roger dos Santos Reis Unibra
  • Maria Luiza Dourado de Barros Unibra
  • Mariana Lira de Morais Unibra
  • Mario Mardone da Silva Unibra
  • Kássia Roberta Rodrigues de Souza Unibra
  • José Cleyton da Silva Unibra
  • Kalhil Gibram Melo de Lucena Unibra
  • José Cleberson de Freitas s Unibra
  • Jaélison Rodrigues de Souza Unibra
  • Jean Gama dos Passos Unibra
  • Franscisco Horácio de Melo Basilio Unibra
  • Ednaldo De Santana Souza Unibra
  • Diego Leonel Alves de Sá Unibra
  • Deréck Kássio Ferreira Pereira Unibra
  • Carlos Augusto Laranjeira da Rocha Unibra
  • Aparecida Regina Bezerra Unibra
  • Bruna Araújo Aleixo Unibra
  • Anna Valeria Moreira Santana de Melo Unibra
  • Rodrigo Maia Unibra

Keywords:

Fraud, Accounting Fraud, Ethics

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.

Published

2025-02-24