Banca de DEFESA: CARITSA SCARTATY MOREIRA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : CARITSA SCARTATY MOREIRA
DATA : 29/04/2019
HORA: 09:00
LOCAL: NEPSA II
TÍTULO:

FACTORS THAT DETERMINE THE IDENTIFICATION OF RED FLAGS IN THE PROCESS OF INVESTIGATION OF ACCOUNTING FRAUDS IN THE BRAZILIAN CONTEXT

PALAVRAS-CHAVES:

Red flags. Accounting fraud. Audit and accounting expertise.

PÁGINAS: 94
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

Warning signs are signs, pressures, opportunities, projects or organizational characteristics that may indicate the existence of fraud, sending a newsletter, the occurrence of an irregular event. Knowing red flags and their characteristics can help in prevention. In this sense, the study aimed to identify how is the process of identifying warning signs for Brazilian women without an investigational context of fraud. To do so, we can adapt the data analysis by Murcia (2007), considering also those related to accounting skills. Regarding the qualitative, and with the exploratory functionality, the research was operationalized by the system of variables by factorial analysis, and the identification of groups of information for the needs of a structure and environment of the organizations, sectors of activity, managers, situation economic-financial, accounting reports, auditing and accounting expertise. The results revealed that some features can act as facilitators in the process of identifying red flags. It was identified that women in relation to gender and the capacity for expression, highlighting that women and professionals in exercise of priority were the red flags. The main goals of the new generation training program for red flags can be applied by professionals and users of accounting information to identify fraudulent environment and can be used in future research to verify the probability of occurrence indicative of more significant fraud in a particular business or entity.

MEMBROS DA BANCA:
Presidente - 2314118 - ERIVAN FERREIRA BORGES
Externo à Instituição - JOSÉ ALVES DANTAS - UnB
Interno - 1149555 - SEVERINO CESARIO DE LIMA