Banca de QUALIFICAÇÃO: IZABEL CRISTINA DA SILVA DE OLIVEIRA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : IZABEL CRISTINA DA SILVA DE OLIVEIRA
DATE: 22/12/2023
TIME: 09:00
LOCAL: videoconferência
TITLE:

DETERMINANTS OF PUNISHABILITY IN ADMINISTRATIVE INSPECTION PROCESSES WITHIN THE CFC/CRCs SYSTEM

KEY WORDS:

Accountant. Ethical and disciplinary violations. Ethical and disciplinary action. Accounting Board. Punishability.

PAGES: 73
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

In the realm of Accounting, one of its responsibilities is to promote transparency and reliability in financial information, which is used to support important decisions. Consequently, transgressions of ethical and legal principles can result in various consequences for information users, as well as for society and the accounting profession itself. Thus, the application of ethical and disciplinary sanctions is necessary both addressing the committed infractions and discouraging their recurrence. Given the discussions and inquiries found in the literature about how Accounting Boards discipline their members, both at the internationally and nationally, this research aims to investigate the determinants of punishability within the framework of the CFC/CRCs System by mapping the sanctions applied in administrative inspection processes and relating the assessment criteria of these sanctions to the ethical and professional practices specified by the legislation. To achieve this, a quantitative approach will be employed, involving descriptive analysis, chi-square tests, as well as Kruskal-Wallis and Mann-Whitney tests. The study aims to deepen the understanding of the ethical and disciplinary actions within the accounting profession and contribute to improving the regulation and oversight of the profession in the Brazilian context.

COMMITTEE MEMBERS:
Presidente - 2314118 - ERIVAN FERREIRA BORGES
Interno - 1149391 - ANAILSON MARCIO GOMES
Externa à Instituição - MARIA CLARA CAVALCANTE BUGARIM - UFSC