Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Trabalho de conclusão de curso |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/31966 |
Resumo: | The articles that addressed the topic “fraud”, published in Latin American journals from 2015 to 2019, were analyzed on the basis of the Scientific Electronic Library Online (SciELO). The sample consisted of 93 articles that mentioned the aforementioned expression, with the main objective of tracing the profile of the frauds discussed in scientific production, in the referred time interval. The methodology used was qualitative and quantitative through descriptive classification and, for sample selection and data analysis, bibliographic research was adopted. The results show that, in the investigated universe, 45.17% were published in 2016 and 2017; 27.96% of the works mentioned “business fraud”; “public fraud” was cited in 32.26% of the articles; and “accounting fraud” are present in 19.35% of the publications. The country with the largest number of studies in the period was Colombia, with 25.81%, and, during the bibliographic research developed in the present study, no articles were found that discuss audit and expertise as fundamental roles to mitigate and curb fraudulent events. Thus, it is suggested that, in new studies relevant to the subject, inquiries should be extended to the range of journals, in order to explore the analyzes that address this aspect. |
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Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019FraudeAuditoriaPeríciaCNPQ::CIENCIAS SOCIAIS APLICADASThe articles that addressed the topic “fraud”, published in Latin American journals from 2015 to 2019, were analyzed on the basis of the Scientific Electronic Library Online (SciELO). The sample consisted of 93 articles that mentioned the aforementioned expression, with the main objective of tracing the profile of the frauds discussed in scientific production, in the referred time interval. The methodology used was qualitative and quantitative through descriptive classification and, for sample selection and data analysis, bibliographic research was adopted. The results show that, in the investigated universe, 45.17% were published in 2016 and 2017; 27.96% of the works mentioned “business fraud”; “public fraud” was cited in 32.26% of the articles; and “accounting fraud” are present in 19.35% of the publications. The country with the largest number of studies in the period was Colombia, with 25.81%, and, during the bibliographic research developed in the present study, no articles were found that discuss audit and expertise as fundamental roles to mitigate and curb fraudulent events. Thus, it is suggested that, in new studies relevant to the subject, inquiries should be extended to the range of journals, in order to explore the analyzes that address this aspect.Trabalho de Conclusão de Curso (Graduação)Analisaram-se os artigos que abordaram o tema “fraude”, publicados em periódicos latino-americanos de 2015 a 2019, na base da Scientific Electronic Library Online (SciELO). A amostra foi composta por 93 artigos que mencionaram a expressão supramencionada, com o objetivo principal de traçar o perfil das fraudes discutidas na produção científica, no referido intervalo temporal. A metodologia empregada foi qualitativa e quantitativa por meio da classificação descritiva e, para a seleção da amostra e a análise de dados, adotou-se a pesquisa bibliográfica. Os resultados demonstram que, no universo investigado, 45,17% foram publicados em 2016 e 2017; 27,96% dos trabalhos mencionaram “fraudes empresariais”; “fraudes públicas” foram citadas em 32,26% dos artigos; e “fraudes contábeis” estão presentes em 19,35% das publicações. O país com maior número de estudos no período foi a Colômbia, com 25,81%, e, durante a pesquisa bibliográfica desenvolvida no presente estudo, não foram localizados artigos que dissertem sobre a auditoria e a perícia como papéis fundamentais para mitigar e coibir eventos fraudulentos. Assim, sugere-se que, em novos estudos pertinentes ao assunto, ampliem-se as consultas à gama de periódicos, a fim de explorar as análises que abordam esse aspecto.Universidade Federal de UberlândiaBrasilCiências ContábeisMendes Neto, Edilberto Batistahttp://lattes.cnpq.br/7699326748364790Oliveira, Fernanda2021-06-11T19:06:18Z2021-06-11T19:06:18Z2021-06-11info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisapplication/pdfOLIVEIRA, Fernanda. Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019. 2021. 13 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2021.https://repositorio.ufu.br/handle/123456789/31966porinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2021-06-12T06:21:10Zoai:repositorio.ufu.br:123456789/31966Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2021-06-12T06:21:10Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019 |
title |
Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019 |
spellingShingle |
Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019 Oliveira, Fernanda Fraude Auditoria Perícia CNPQ::CIENCIAS SOCIAIS APLICADAS |
title_short |
Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019 |
title_full |
Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019 |
title_fullStr |
Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019 |
title_full_unstemmed |
Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019 |
title_sort |
Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019 |
author |
Oliveira, Fernanda |
author_facet |
Oliveira, Fernanda |
author_role |
author |
dc.contributor.none.fl_str_mv |
Mendes Neto, Edilberto Batista http://lattes.cnpq.br/7699326748364790 |
dc.contributor.author.fl_str_mv |
Oliveira, Fernanda |
dc.subject.por.fl_str_mv |
Fraude Auditoria Perícia CNPQ::CIENCIAS SOCIAIS APLICADAS |
topic |
Fraude Auditoria Perícia CNPQ::CIENCIAS SOCIAIS APLICADAS |
description |
The articles that addressed the topic “fraud”, published in Latin American journals from 2015 to 2019, were analyzed on the basis of the Scientific Electronic Library Online (SciELO). The sample consisted of 93 articles that mentioned the aforementioned expression, with the main objective of tracing the profile of the frauds discussed in scientific production, in the referred time interval. The methodology used was qualitative and quantitative through descriptive classification and, for sample selection and data analysis, bibliographic research was adopted. The results show that, in the investigated universe, 45.17% were published in 2016 and 2017; 27.96% of the works mentioned “business fraud”; “public fraud” was cited in 32.26% of the articles; and “accounting fraud” are present in 19.35% of the publications. The country with the largest number of studies in the period was Colombia, with 25.81%, and, during the bibliographic research developed in the present study, no articles were found that discuss audit and expertise as fundamental roles to mitigate and curb fraudulent events. Thus, it is suggested that, in new studies relevant to the subject, inquiries should be extended to the range of journals, in order to explore the analyzes that address this aspect. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-06-11T19:06:18Z 2021-06-11T19:06:18Z 2021-06-11 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/bachelorThesis |
format |
bachelorThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
OLIVEIRA, Fernanda. Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019. 2021. 13 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2021. https://repositorio.ufu.br/handle/123456789/31966 |
identifier_str_mv |
OLIVEIRA, Fernanda. Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019. 2021. 13 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2021. |
url |
https://repositorio.ufu.br/handle/123456789/31966 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Uberlândia Brasil Ciências Contábeis |
publisher.none.fl_str_mv |
Universidade Federal de Uberlândia Brasil Ciências Contábeis |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional da UFU instname:Universidade Federal de Uberlândia (UFU) instacron:UFU |
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Universidade Federal de Uberlândia (UFU) |
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UFU |
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UFU |
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Repositório Institucional da UFU |
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Repositório Institucional da UFU |
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Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU) |
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diinf@dirbi.ufu.br |
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