Knowledge analysis of accounting students about red flags in the investigative process of fraud
Autor(a) principal: | |
---|---|
Data de Publicação: | 2023 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/26787 |
Resumo: | Purpose: This research aims to analyze the perceptions of Accounting Science students, from public universities in the city of Mossoró/RN, about red flags in the investigative process of accounting fraud. Methodology: The sample consisted of 90 students from two public universities. Data collection took place through a questionnaire, which had 45 red flags, divided into six groups, evaluated on the Likert-type scale. For each 'red flag', a level of knowledge was assigned, as follows: No knowledge (0), Very low (1), Low (2), Medium (3), High (4) and Very high (5). Subsequently, for the analysis of the results, descriptive statistics were used, with calculation of the mean, median, mode and standard deviation. Results: The interpretation of the findings showed that the academics understand at the "average" level the signs of fraud related to accounting reports and independent audit services. In this sense, comparing the averages, it can be seen that students have a greater perception of knowledge about inadequate records, incomplete files, excessive adjustments in accounting and unrecorded transactions. In addition, students also perceive, to an “average” degree, the influence of the character and ethics of the resource agents (managers) in the elaboration and transfer of information. However, they present deficits in terms of understanding the red flags associated with the market segment in which the entities are inserted. Contributions of the Study: The advance that the present study provides is to accentuate the discussion regarding the level of mastery, of the students, on the financial frauds that incur in losses for the entities. Thus, the relevance of this research is to expose the deficits self-assessed by Accounting undergraduates, regarding red flags in the organizational environment, providing results that encourage the coordination of the Courses to mitigate the deficits resulting from low levels of knowledge about fraud indicators. |
id |
UFRN-3_b8808370e01303564098c91b9229a317 |
---|---|
oai_identifier_str |
oai:periodicos.ufrn.br:article/26787 |
network_acronym_str |
UFRN-3 |
network_name_str |
Revista Ambiente Contábil |
repository_id_str |
|
spelling |
Knowledge analysis of accounting students about red flags in the investigative process of fraudAnálisis del conocimiento de los estudiantes de contabilidad sobre las señales de alerta en el proceso de investigación del fraudeAnálise do conhecimento dos discentes de ciências contábeis acerca dos red flags no processo investigativo da fraudeAccounting fraudAgency theoryRed flagsAuditAccounting experienceRed FlagsAccounting FraudAgency TheoryFraude contableTeoría de la AgenciaBanderas rojasAuditoríaExperiencia contableRed FlagsFraude contableTeoría de la AgenciaFraudes Contábeis. Teoria da Agência. Red Flags. Auditoria. Perícia Contábil.Red FlagsFraudes ContábeisTeoria da AgênciaPurpose: This research aims to analyze the perceptions of Accounting Science students, from public universities in the city of Mossoró/RN, about red flags in the investigative process of accounting fraud. Methodology: The sample consisted of 90 students from two public universities. Data collection took place through a questionnaire, which had 45 red flags, divided into six groups, evaluated on the Likert-type scale. For each 'red flag', a level of knowledge was assigned, as follows: No knowledge (0), Very low (1), Low (2), Medium (3), High (4) and Very high (5). Subsequently, for the analysis of the results, descriptive statistics were used, with calculation of the mean, median, mode and standard deviation. Results: The interpretation of the findings showed that the academics understand at the "average" level the signs of fraud related to accounting reports and independent audit services. In this sense, comparing the averages, it can be seen that students have a greater perception of knowledge about inadequate records, incomplete files, excessive adjustments in accounting and unrecorded transactions. In addition, students also perceive, to an “average” degree, the influence of the character and ethics of the resource agents (managers) in the elaboration and transfer of information. However, they present deficits in terms of understanding the red flags associated with the market segment in which the entities are inserted. Contributions of the Study: The advance that the present study provides is to accentuate the discussion regarding the level of mastery, of the students, on the financial frauds that incur in losses for the entities. Thus, the relevance of this research is to expose the deficits self-assessed by Accounting undergraduates, regarding red flags in the organizational environment, providing results that encourage the coordination of the Courses to mitigate the deficits resulting from low levels of knowledge about fraud indicators.Objetivo: Esta investigación tiene como objetivo analizar las percepciones de los estudiantes de Ciencias Contables, de las universidades públicas de la ciudad de Mossoró/RN, acerca de las banderas rojas en el proceso de investigación del fraude contable. Metodología: La muestra estuvo conformada por 90 estudiantes de dos universidades públicas. La recolección de datos se realizó a través de un cuestionario, que contó con 45 banderas rojas, divididos en seis grupos, evaluados en escala tipo Likert. Para cada 'bandera roja', se asignó un nivel de conocimiento, así: Sin conocimiento (0), Muy bajo (1), Bajo (2), Medio (3), Alto (4) y Muy alto (5). Posteriormente, para el análisis de los resultados se utilizó estadística descriptiva, con cálculo de la media, mediana, moda y desviación estándar. Resultados: La interpretación de los hallazgos mostró que los académicos comprenden en el nivel "promedio" las señales de fraude relacionadas con los informes contables y los servicios de auditoría independiente. En este sentido, al comparar los promedios, se puede observar que los estudiantes tienen una mayor percepción de conocimiento sobre registros inadecuados, expedientes incompletos, ajustes excesivos en la contabilidad y transacciones no registradas. Además, los estudiantes también perciben, en un grado “promedio”, la influencia del carácter y la ética de los agentes (gestores) de los recursos en la elaboración y transferencia de la información. Sin embargo, presentan déficits en cuanto a la comprensión de las banderas rojas asociadas al segmento de mercado en el que se insertan las entidades. Contribuciones del Estudio: El avance que brinda el presente estudio es acentuar la discusión respecto al nivel de dominio, de los estudiantes, sobre los fraudes financieros que incurren en pérdidas para las entidades. Por lo tanto, la relevancia de esta investigación es exponer los déficits autoevaluados por los estudiantes de Licenciatura en Contabilidad, con respecto a las banderas rojas en el ambiente organizacional, brindando resultados que alienten la coordinación de los Cursos para mitigar los déficits resultantes de los bajos niveles de conocimiento sobre indicadores de fraude.Objetivo: A presente pesquisa tem por objetivo analisar as percepções dos discentes de Ciências Contábeis, das universidades públicas da cidade de Mossoró/RN, sobre os red flags no processo investigativo de fraude contábil. Metodologia: A amostra foi composta por 90 discentes de duas universidades públicas. A coleta de dados ocorreu através de questionário, que dispôs de 45 red flags, divididos em seis grupos, avaliados na escala do tipo Likert. Para cada ‘bandeira vermelha’, foi atribuído um nível de conhecimento, sendo: Não possui conhecimento (0), Muito baixo (1), Baixo (2), Médio (3), Alto (4) e Muito alto (5). Posteriormente, para a análise dos resultados, utilizou-se estatística descritiva, com cálculo da média, mediana, moda e desvio padrão. Resultados: A interpretação dos achados, evidenciaram que os acadêmicos compreendem à nível “médio” os sinalizadores de fraudes relacionados aos relatórios contábeis e serviços de auditoria independente. Nesse sentido, comparando as médias, percebe-se que discentes têm maior percepção de conhecimento acerca dos registros inadequados, arquivos incompletos, ajustes excessivos na contabilidade e transações não registradas. Além disso, os estudantes também percebem, em grau “médio”, a influência do caráter e ética dos agentes de recursos (gestores) na elaboração e repassem informacional. Contudo, apresentam déficits quanto ao entendimento dos red flags associados ao segmento de mercado o qual estão inseridas as entidades. Contribuições do Estudo: O avanço que o presente estudo proporciona é acentuar a discussão relativa ao nível de domínio, dos estudantes, sobre as fraudes financeiras que incorrem em prejuízos para as entidades. Desse modo, a relevância desta pesquisa é expor os déficits autoavaliados pelos graduandos de Contabilidade, quanto aos red flags no ambiente organizacional, concedendo resultados que fomentem as coordenações dos Cursos a mitigarem os déficits decorrentes de baixos níveis de conhecimento acerca dos indicadores de fraude.Portal de Periódicos Eletrônicos da UFRN2023-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/2678710.21680/2176-9036.2023v15n1ID26787REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 1 (2023): Jan./Jun.; 264-284REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun.; 264-284REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun.; 264-2842176-903610.21680/2176-9036.2023v15n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/26787/16605Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccess Costa, Meire Regina Oliveira Moreira , Caritsa ScartatySouza, Jocykleber Meireles de Duarte, Camilla Araújo Amaral2023-02-08T21:42:03Zoai:periodicos.ufrn.br:article/26787Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2023-02-08T21:42:03Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
Knowledge analysis of accounting students about red flags in the investigative process of fraud Análisis del conocimiento de los estudiantes de contabilidad sobre las señales de alerta en el proceso de investigación del fraude Análise do conhecimento dos discentes de ciências contábeis acerca dos red flags no processo investigativo da fraude |
title |
Knowledge analysis of accounting students about red flags in the investigative process of fraud |
spellingShingle |
Knowledge analysis of accounting students about red flags in the investigative process of fraud Costa, Meire Regina Oliveira Accounting fraud Agency theory Red flags Audit Accounting experience Red Flags Accounting Fraud Agency Theory Fraude contable Teoría de la Agencia Banderas rojas Auditoría Experiencia contable Red Flags Fraude contable Teoría de la Agencia Fraudes Contábeis. Teoria da Agência. Red Flags. Auditoria. Perícia Contábil. Red Flags Fraudes Contábeis Teoria da Agência |
title_short |
Knowledge analysis of accounting students about red flags in the investigative process of fraud |
title_full |
Knowledge analysis of accounting students about red flags in the investigative process of fraud |
title_fullStr |
Knowledge analysis of accounting students about red flags in the investigative process of fraud |
title_full_unstemmed |
Knowledge analysis of accounting students about red flags in the investigative process of fraud |
title_sort |
Knowledge analysis of accounting students about red flags in the investigative process of fraud |
author |
Costa, Meire Regina Oliveira |
author_facet |
Costa, Meire Regina Oliveira Moreira , Caritsa Scartaty Souza, Jocykleber Meireles de Duarte, Camilla Araújo Amaral |
author_role |
author |
author2 |
Moreira , Caritsa Scartaty Souza, Jocykleber Meireles de Duarte, Camilla Araújo Amaral |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Costa, Meire Regina Oliveira Moreira , Caritsa Scartaty Souza, Jocykleber Meireles de Duarte, Camilla Araújo Amaral |
dc.subject.por.fl_str_mv |
Accounting fraud Agency theory Red flags Audit Accounting experience Red Flags Accounting Fraud Agency Theory Fraude contable Teoría de la Agencia Banderas rojas Auditoría Experiencia contable Red Flags Fraude contable Teoría de la Agencia Fraudes Contábeis. Teoria da Agência. Red Flags. Auditoria. Perícia Contábil. Red Flags Fraudes Contábeis Teoria da Agência |
topic |
Accounting fraud Agency theory Red flags Audit Accounting experience Red Flags Accounting Fraud Agency Theory Fraude contable Teoría de la Agencia Banderas rojas Auditoría Experiencia contable Red Flags Fraude contable Teoría de la Agencia Fraudes Contábeis. Teoria da Agência. Red Flags. Auditoria. Perícia Contábil. Red Flags Fraudes Contábeis Teoria da Agência |
description |
Purpose: This research aims to analyze the perceptions of Accounting Science students, from public universities in the city of Mossoró/RN, about red flags in the investigative process of accounting fraud. Methodology: The sample consisted of 90 students from two public universities. Data collection took place through a questionnaire, which had 45 red flags, divided into six groups, evaluated on the Likert-type scale. For each 'red flag', a level of knowledge was assigned, as follows: No knowledge (0), Very low (1), Low (2), Medium (3), High (4) and Very high (5). Subsequently, for the analysis of the results, descriptive statistics were used, with calculation of the mean, median, mode and standard deviation. Results: The interpretation of the findings showed that the academics understand at the "average" level the signs of fraud related to accounting reports and independent audit services. In this sense, comparing the averages, it can be seen that students have a greater perception of knowledge about inadequate records, incomplete files, excessive adjustments in accounting and unrecorded transactions. In addition, students also perceive, to an “average” degree, the influence of the character and ethics of the resource agents (managers) in the elaboration and transfer of information. However, they present deficits in terms of understanding the red flags associated with the market segment in which the entities are inserted. Contributions of the Study: The advance that the present study provides is to accentuate the discussion regarding the level of mastery, of the students, on the financial frauds that incur in losses for the entities. Thus, the relevance of this research is to expose the deficits self-assessed by Accounting undergraduates, regarding red flags in the organizational environment, providing results that encourage the coordination of the Courses to mitigate the deficits resulting from low levels of knowledge about fraud indicators. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-01-02 |
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://periodicos.ufrn.br/ambiente/article/view/26787 10.21680/2176-9036.2023v15n1ID26787 |
url |
https://periodicos.ufrn.br/ambiente/article/view/26787 |
identifier_str_mv |
10.21680/2176-9036.2023v15n1ID26787 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/26787/16605 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
dc.source.none.fl_str_mv |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 1 (2023): Jan./Jun.; 264-284 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun.; 264-284 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun.; 264-284 2176-9036 10.21680/2176-9036.2023v15n1 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
instname_str |
Universidade Federal do Rio Grande do Norte (UFRN) |
instacron_str |
UFRN |
institution |
UFRN |
reponame_str |
Revista Ambiente Contábil |
collection |
Revista Ambiente Contábil |
repository.name.fl_str_mv |
Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
repository.mail.fl_str_mv |
||prof.mauriciocsilva@gmail.com |
_version_ |
1799770189893468160 |