Banca de QUALIFICAÇÃO: CARITSA SCARTATY MOREIRA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : CARITSA SCARTATY MOREIRA
DATA : 29/10/2018
HORA: 08:00
LOCAL: NEPSA II
TÍTULO:

DETERMINING FACTORS FOR TRANSPARENCY OF BRAZILIAN MUNICIPAL EXECUTIVE POWERS

PALAVRAS-CHAVES:

Accounting Fraud; Red Flags; Accounting Professionals.

PÁGINAS: 43
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

Corporate fraud is a recurring business issue because its action is detrimental to the organization, its shareholders and society as a whole. Regarding the process of identification, managers, auditors, investors and regulators in relation to predicting or doing corporate fraud in all forms (XIONG; CHAPPLE; YIN, 2018). The Red Flags can be understood as signs, situational pressures, possibility or organizational characteristics of behavior that help in the identification of fraud. In this sense, the research project aims to explore the influential factors in the identification of Red Flags in the context of investigative fraud in the Brazilian context. The population is the auditors and experts contators of the Brazil, the cursed carrier and disciplines of auditaries and / or accounting expertise. The data are collected through a questionnaire. For the treatment of the data, we intend to use the mean test, clusters and factorial and linear analysis.

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