Banca de DEFESA: IZABEL CRISTINA DA SILVA DE OLIVEIRA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : IZABEL CRISTINA DA SILVA DE OLIVEIRA
DATE: 28/03/2024
TIME: 10:30
LOCAL: VIDEOCONFERÊNCIA
TITLE:

DETERMINANTS OF PUNISHABILITY IN DISCIPLINARY ACTION PROCESSES WITHIN THE CFC/CRCS SYSTEM.

KEY WORDS:

ACCOUNTANT. ETHICAL AND DISCIPLINARY VIOLATIONS. ETHICAL AND DISCIPLINARY ACTION. ACCOUNTING BOARD. PUNISHABILITY.

PAGES: 124
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, 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 this end, a quantitative approach was adopted, using descriptive analysis, chi-square tests, and Multiple Correspondence Analysis (MCA). The study sample comprised disciplinary actions against accounting professionals from 25 Brazilian States Accounting Boards. A total of 31,612 infractions were analyzed, associated with 24,808 disciplinary actions initiated in the period from 2018 to 2022, along with the respective sentences pronounced in cases that have been adjudged. The research results highlighted the predominance of violations related to the regularity of professional practice. It was also possible to observe a fluctuation in the frequency of infractions over the period, with some showing a decreasing trend, such as those related to the issuance of the “Decore”, which was the main violation according to previous studies. The results further revealed that the private reprimand associated with a fine was the main sanction applied, both in terms of categories of infractions and across the majority of the Accounting Boards. The study also pointed to the complexity of the relationship between types of infractions, geographical characteristics, and applied sanctions, where contextual factors may show association but do not determine the patterns of penalty application. This study contributes to the literature on the subject, regarding professional accounting ethics and the oversight of the CFC/CRC System, considering the discussion provided, the method used, and the period covered in the study. Moreover, the results contribute to the CFC/CRC System, considering the importance of evaluating outcomes and standardizing procedures among the Accounting Boards.

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