Corrupção, lavagem de dinheiro e conluio no Brasil: evidências empíricas dos vínculos entre fraudadores e cofraudadores no caso Lava Jato

• Autor(a) principal: Maragno, Lucas Martins Dias
• Data de Publicação: 2019
• Outros Autores: Knupp, Paulo de Souza, Borba, José Alonso
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/158510
• topic: Corruption; Money laundering schemes; Co-offenders; Lava Jato; Corrupção; Lavagem de dinheiro; Cofraudador; Lava Jato

This exploratory study aims to understand the bonds that connect co-offenders in corruption and money laundering schemes at “Lava Jato” Operation. The database was built by reading the denunciations made by the Federal Public Ministry (MPF). All the accused persons, and their characteristics (gender, age and pre-crime experience) have been identified, as well as the nature of the type of connection between fraudsters and co-offenders, type of crime and role in crime. The results have shown that the leaders are those who have previously been convicted and/or have experience with the frauds. Regarding the nature of the bonds, the results highlighted that the affective bonds are positively related to misappropriation, concealment of evidence and being a straw man. In one hand, Fee and Murphy (2015) have highlighted the nature of the bonds between members of fraudulent groups, our findings evolve and provide some empirical evidence for the organization-serving functional bonds and invariably for affective bonds.