Forensic accounting: an overview of its professionals and their activities in Brazil

• Autor(a) principal: Miranda, Claudio de Souza
• Data de Publicação: 2022
• Outros Autores: Lima, João Paulo Resende de, Marques, Mariana Titoto, Pontes, Guilherme Luiz Bertoni
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/27983
• topic: Perícia Contábil; Perito Contador; CNPC; Perícia contábil

Purpose: We aim to present an overview of the professional activity of the expert accountant in Brazil. Methodology: We conducted an online survey with 556 experts whose data were obtained through the National Register of Experts (CNPC) from all regions of Brazil. The research had a quali-quanti approach, as we analysed the data from the questionnaire and the statements made by the professionals. Results: The Brazilian forensic accountant acts mainly in individuals in the judicial sphere. The work is concentrated in Financial, Accounting and Labor areas. More than half of the respondents do not have forensics as their primary professional activity. This is the most of the respondents who are not satisfied with the activity's income. Among the main problems our respondents face is the lack of support from the class councils for the development and defence of the activity and the difficulty in understanding the process of appointing experts, which has not been solved with the implementation of the CNPC. In general, our respondents also believe that the activity is little valued in universities and that students learn little about it during the undergraduate course. Study contributions: The results contribute to the literature due to the lack of studies that comprehensively evaluate the profession of forensic accountants in Brazil. Regarding the practical aspect, the paper’s findings provide subsidies for class organisations, associations and the judicial system to improve aspects of the expert’s work in Brazil.