nalysis of the Perception of Students on Forensic Audit and Forensic Accounting Against Accounting Fraud
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista Brasileira de Contabilidade e Gestão |
Texto Completo: | https://www.revistas.udesc.br/index.php/reavi/article/view/23053 |
Resumo: | Purpose(s): To highlight and differentiate the roles played by accounting expert witnesses and forensic accountants and to assess students' perceptions of forensic accounting and forensic audit as an auxiliary tool in investigative practices of this economic and financial crime. This research is aimed at highlighting students' knowledge in order to elucidate concepts that are often misunderstood due to the similarities they present. Method(s): Through descriptive research a general analysis of the role of forensic expertise and accounting in combating crime and assisting justice was conducted by collecting evidence of fraud and technical reports. Results: The answers showed there is confusion between the goals of accounting expert witnesses and forensic accountants and also highlighted the lack of specialized courses on the subject in favor of disseminating the culture in educational fields in Brazil. Contributions: Given the importance of both areas, comparative studies between the work of forensic accountants and accounting expert witnesses should be relevant in order to identify more efficient techniques to be used in combating and/or investigating accounting manipulations. |
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nalysis of the Perception of Students on Forensic Audit and Forensic Accounting Against Accounting FraudAnálisis de la Percepción de los Estudiantes Sobre la Experiencia Contable y la Contabilidad Forense Frente al Fraude ContableAnálise da Percepção dos Discentes sobre Perícia Contábil e Contabilidade Forense Contra Fraudes ContábeisPurpose(s): To highlight and differentiate the roles played by accounting expert witnesses and forensic accountants and to assess students' perceptions of forensic accounting and forensic audit as an auxiliary tool in investigative practices of this economic and financial crime. This research is aimed at highlighting students' knowledge in order to elucidate concepts that are often misunderstood due to the similarities they present. Method(s): Through descriptive research a general analysis of the role of forensic expertise and accounting in combating crime and assisting justice was conducted by collecting evidence of fraud and technical reports. Results: The answers showed there is confusion between the goals of accounting expert witnesses and forensic accountants and also highlighted the lack of specialized courses on the subject in favor of disseminating the culture in educational fields in Brazil. Contributions: Given the importance of both areas, comparative studies between the work of forensic accountants and accounting expert witnesses should be relevant in order to identify more efficient techniques to be used in combating and/or investigating accounting manipulations.Objetivo(s): Destacar y diferenciar los roles que desempeñan los peritos contables y los contadores forenses y evaluar la percepción de los estudiantes sobre la Contabilidad Forense y la Pericia Contable como instrumento auxiliar en las prácticas investigativas de este delito económico-financiero. La investigación logró el objetivo de resaltar los conocimientos de los estudiantes sobre Contabilidad Forense y Pericia Contable, con el fin de dilucidar conceptos sobre estas áreas que muchas veces no son comprendidas debido a las similitudes que tienen. Método(s): Descriptivo y buscó hacer un análisis general del papel de la pericia forense y la contabilidad para combatir el crimen y asistir a la justicia a través de la recolección de pruebas de fraude e informes técnicos. Resultados: Del cuestionario muestran que existe una confusión entre el objetivo del perito contable y el contador forense y destacan la falta de cursos especializados sobre el tema en favor de la difusión de la cultura en los campos educativos en Brasil. Contribuciones: Dada la importancia de ambas áreas, los estudios comparativos entre las acciones de los contadores forenses y los contadores expertos deben ser relevantes para identificar técnicas más efectivas para ser utilizadas en el combate y/o investigación de manipulaciones contables.Objetivo(s): Evidenciar e diferenciar os papéis exercidos por peritos contábeis e contadores forenses e avaliar a percepção dos discentes sobre contabilidade forense e perícia contábil como um instrumento auxiliar nas práticas investigativas desse delito econômico-financeiro. Esta pesquisa pretende evidenciar os conhecimentos dos estudantes, a fim de elucidar conceitos que muitas vezes não são compreendidos devido às similaridades apresentadas. Método(s): Por meio de uma pesquisa descritiva, buscou-se fazer uma análise geral do papel da perícia e da contabilidade forense para combater o crime e auxiliar a justiça com ajuda da coleta de evidências de fraude e de laudos técnicos. Resultados: A partir do questionário mostram que existe uma confusão entre o objetivo do perito contábil e contador forense e destacam a falta de cursos especializados sobre o tema em favor da disseminação da cultura nos campos educacionais no Brasil. Contribuições: Dada a importância de ambas as áreas, estudos comparativos entre as atuações dos contadores forenses e dos peritos contadores devem ser pertinentes para identificar técnicas mais eficientes a serem utilizadas no combate e/ou na investigação às manipulações contábeis.Universidade do Estado de Santa Catarina — UDESC2023-12-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlapplication/pdftext/htmlhttps://www.revistas.udesc.br/index.php/reavi/article/view/2305310.5965/2764747112232023001Revista Brasileira de Contabilidade e Gestão; Vol. 12 No. 23 (2023)Revista Brasileira de Contabilidade e Gestão; Vol. 12 Núm. 23 (2023)Revista Brasileira de Contabilidade e Gestão; v. 12 n. 23 (2023)2764-747110.5965/10.5965/2764747112232023000reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporenghttps://www.revistas.udesc.br/index.php/reavi/article/view/23053/16270https://www.revistas.udesc.br/index.php/reavi/article/view/23053/16271https://www.revistas.udesc.br/index.php/reavi/article/view/23053/16272https://www.revistas.udesc.br/index.php/reavi/article/view/23053/16273Copyright (c) 2023 Marcelo Rabelo Henrique, Lina Kang, Antonio Saporito, Sandro Braz Silvahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessHenrique, Marcelo RabeloKang, LinaSaporito, AntonioBraz Silva, Sandro2024-04-19T14:12:28Zoai::article/23053Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2024-04-19T14:12:28Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false |
dc.title.none.fl_str_mv |
nalysis of the Perception of Students on Forensic Audit and Forensic Accounting Against Accounting Fraud Análisis de la Percepción de los Estudiantes Sobre la Experiencia Contable y la Contabilidad Forense Frente al Fraude Contable Análise da Percepção dos Discentes sobre Perícia Contábil e Contabilidade Forense Contra Fraudes Contábeis |
title |
nalysis of the Perception of Students on Forensic Audit and Forensic Accounting Against Accounting Fraud |
spellingShingle |
nalysis of the Perception of Students on Forensic Audit and Forensic Accounting Against Accounting Fraud Henrique, Marcelo Rabelo |
title_short |
nalysis of the Perception of Students on Forensic Audit and Forensic Accounting Against Accounting Fraud |
title_full |
nalysis of the Perception of Students on Forensic Audit and Forensic Accounting Against Accounting Fraud |
title_fullStr |
nalysis of the Perception of Students on Forensic Audit and Forensic Accounting Against Accounting Fraud |
title_full_unstemmed |
nalysis of the Perception of Students on Forensic Audit and Forensic Accounting Against Accounting Fraud |
title_sort |
nalysis of the Perception of Students on Forensic Audit and Forensic Accounting Against Accounting Fraud |
author |
Henrique, Marcelo Rabelo |
author_facet |
Henrique, Marcelo Rabelo Kang, Lina Saporito, Antonio Braz Silva, Sandro |
author_role |
author |
author2 |
Kang, Lina Saporito, Antonio Braz Silva, Sandro |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Henrique, Marcelo Rabelo Kang, Lina Saporito, Antonio Braz Silva, Sandro |
description |
Purpose(s): To highlight and differentiate the roles played by accounting expert witnesses and forensic accountants and to assess students' perceptions of forensic accounting and forensic audit as an auxiliary tool in investigative practices of this economic and financial crime. This research is aimed at highlighting students' knowledge in order to elucidate concepts that are often misunderstood due to the similarities they present. Method(s): Through descriptive research a general analysis of the role of forensic expertise and accounting in combating crime and assisting justice was conducted by collecting evidence of fraud and technical reports. Results: The answers showed there is confusion between the goals of accounting expert witnesses and forensic accountants and also highlighted the lack of specialized courses on the subject in favor of disseminating the culture in educational fields in Brazil. Contributions: Given the importance of both areas, comparative studies between the work of forensic accountants and accounting expert witnesses should be relevant in order to identify more efficient techniques to be used in combating and/or investigating accounting manipulations. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-12-05 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/23053 10.5965/2764747112232023001 |
url |
https://www.revistas.udesc.br/index.php/reavi/article/view/23053 |
identifier_str_mv |
10.5965/2764747112232023001 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/23053/16270 https://www.revistas.udesc.br/index.php/reavi/article/view/23053/16271 https://www.revistas.udesc.br/index.php/reavi/article/view/23053/16272 https://www.revistas.udesc.br/index.php/reavi/article/view/23053/16273 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 Marcelo Rabelo Henrique, Lina Kang, Antonio Saporito, Sandro Braz Silva https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 Marcelo Rabelo Henrique, Lina Kang, Antonio Saporito, Sandro Braz Silva https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html application/pdf text/html |
dc.publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
dc.source.none.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão; Vol. 12 No. 23 (2023) Revista Brasileira de Contabilidade e Gestão; Vol. 12 Núm. 23 (2023) Revista Brasileira de Contabilidade e Gestão; v. 12 n. 23 (2023) 2764-7471 10.5965/10.5965/2764747112232023000 reponame:Revista Brasileira de Contabilidade e Gestão instname:Universidade do Estado de Santa Catarina (UDESC) instacron:UDESC |
instname_str |
Universidade do Estado de Santa Catarina (UDESC) |
instacron_str |
UDESC |
institution |
UDESC |
reponame_str |
Revista Brasileira de Contabilidade e Gestão |
collection |
Revista Brasileira de Contabilidade e Gestão |
repository.name.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC) |
repository.mail.fl_str_mv |
rbceg.ceavi@udesc.br || paulo.barth@udesc.br |
_version_ |
1797048021518647296 |