Relevancia Dos Red Flags Na Deteccao Do Risco De Fraudes Nas Demonstracoes Contabeis

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Relevância dos red flags na detecção do risco de fraudes nas demonstrações contábeis

Author : Fernando Dal-Ri Murcia
Publisher :
ISBN 13 :
Total Pages : 208 pages
Book Rating : 4.:/5 (816 download)

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Book Synopsis Relevância dos red flags na detecção do risco de fraudes nas demonstrações contábeis by : Fernando Dal-Ri Murcia

Download or read book Relevância dos red flags na detecção do risco de fraudes nas demonstrações contábeis written by Fernando Dal-Ri Murcia and published by . This book was released on 2007 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Esta dissertação de mestrado objetiva identificar a percepção de auditores independentes Brasileiros sobre a relevância dos red flags na detecção do risco de fraudes nas demonstrações contábeis. Para isso, utilizou-se um questionário de pesquisa, que foi construído a partir de 6 trabalhos: American Institute of Certified Public Accountants (2002), Conselho Federal de Contabilidade (1999), Albrecht e Romney (1986), Eining, Jones e Loebbecke, (1997), Bell e Carcacello (2000) e Wells (2005). Com base nesses trabalhos, 45 red flags foram selecionados e posteriormente classificados em 6 clusters: estrutura e ambiente, setor/indústria, gestores, situação econômico-financeira, relatórios contábeis e auditoria. Para a operacionalização do conceito "relevância" dos red flags utilizou-se uma escala tipo Likert, que foi dividida numericamente de um (1) a cinco (5), sendo que cada número também correspondia a um valor lingüístico: muito baixo (1), baixo (2), médio (3), alto (4) e muito alto (5). A amostra deste estudo é intencional e consequentemente, não probabilística, logo os resultados encontrados não devem ser generalizados. A coleta de dados foi realizada através de um questionário eletrônico, disponível em uma página na internet e contou com o auxilio do Instituto dos Auditores Independentes do Brasil (IBRACON), que enviou o questionário de pesquisa através de e-mail para cerca de 300 auditores independentes. Um total de 33 auditores respondeu o questionário de pesquisa. A análise dos resultados permitiu concluir que cerca de 95,56% dos red flags listados no questionário apresentam um "risco médio" ou "risco alto" de fraude nas demonstrações contábeis. Do mesmo modo 24,44% dos red flags receberam em média nota igual ou superior a 4, que indica um "risco alto" de fraude. Todos os clusters individualmente também apresentaram uma nota média igual ou superior a 3,35, sendo que os red flags listados no cluster "relatórios contábeis" apresentaram em média o maior risco de fraude nas demonstrações contábeis com 4,01. O red flag que apresentou o risco de fraude mais alto foi "A administração é desonesta e não-ética, sendo que alguns executivos possuem caráter que pode ser considerado duvidoso", classificado no cluster Gestores. De uma maneira geral, este trabalho evidencia que os red flags são relevantes no combate às fraudes nas demonstrações contábeis.

Essentials of Corporate Fraud

Author : Tracy L. Coenen
Publisher : John Wiley & Sons
ISBN 13 : 0470278498
Total Pages : 223 pages
Book Rating : 4.4/5 (72 download)

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Book Synopsis Essentials of Corporate Fraud by : Tracy L. Coenen

Download or read book Essentials of Corporate Fraud written by Tracy L. Coenen and published by John Wiley & Sons. This book was released on 2008-02-13 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: Full of valuable tips, techniques, illustrative real-world examples, exhibits, and best practices, this handy and concise paperback will help you stay up to date on the newest thinking, strategies, developments, and technologies in corporate fraud. Essentials of Corporate Fraud provides an introductory look at fraud and the kinds of fraud that can occur in various areas of a company.

Auditing

Author : Larry E. Rittenberg
Publisher : Harcourt Brace College Publishers
ISBN 13 : 9780030240898
Total Pages : 0 pages
Book Rating : 4.2/5 (48 download)

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Book Synopsis Auditing by : Larry E. Rittenberg

Download or read book Auditing written by Larry E. Rittenberg and published by Harcourt Brace College Publishers. This book was released on 1997-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Handbook of Fraud Deterrence

Author : Harry Cendrowski
Publisher : John Wiley & Sons
ISBN 13 : 047010743X
Total Pages : 450 pages
Book Rating : 4.4/5 (71 download)

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Book Synopsis The Handbook of Fraud Deterrence by : Harry Cendrowski

Download or read book The Handbook of Fraud Deterrence written by Harry Cendrowski and published by John Wiley & Sons. This book was released on 2007-01-29 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook of Fraud Deterrence encompasses the applicable professional standards and common applications for forensic accounting, fraud deterrence, and fraud investigation services. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures.

A Frequency Dictionary of Portuguese

Author : Mark Davies
Publisher : Routledge
ISBN 13 : 113411091X
Total Pages : 950 pages
Book Rating : 4.1/5 (341 download)

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Book Synopsis A Frequency Dictionary of Portuguese by : Mark Davies

Download or read book A Frequency Dictionary of Portuguese written by Mark Davies and published by Routledge. This book was released on 2007-11-29 with total page 950 pages. Available in PDF, EPUB and Kindle. Book excerpt: An invaluable tool for learners of Portuguese, this Frequency Dictionary provides a list of the 5000 most commonly used words in the language. Based on a twenty-million-word collection of Portuguese (taken from both Portuguese and Brazilian sources), which includes both written and spoken material, this dictionary provides detailed information for each of the 5000 entries, including the English equivalent, a sample sentence, and an indication of register and dialect variation. Users can access the top 5000 words either through the main frequency listing or through an alphabetical index. Throughout the frequency listing there are also thrity thematically-organized ‘boxed’ lists of the top words from a variety of key topics such as sports, weather, clothing and relations. An engaging and highly useful resource, A Frequency Dictionary of Portuguese will enable students of all levels to get the most out of their study of Portuguese vocabulary. Former CD content is now available to access at www.routledge.com/9780415419970 as support material. Designed for use by corpus and computational linguists it provides the full text in a format that researchers can process and turn into suitable lists for their own research work.

Principles of Fraud Examination

Author : Joseph T. Wells
Publisher : John Wiley & Sons
ISBN 13 : 1118922344
Total Pages : 547 pages
Book Rating : 4.1/5 (189 download)

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Book Synopsis Principles of Fraud Examination by : Joseph T. Wells

Download or read book Principles of Fraud Examination written by Joseph T. Wells and published by John Wiley & Sons. This book was released on 2014-04-21 with total page 547 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells’ Principles of Fraud Examination 4th edition illustrates, fraud is much more than numbers; books and records don’t commit fraud – people do. Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today’s accounting students – what it is and how it is committed, prevented, detected, and resolved. This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff—a growing threat for many entities as commerce increasingly crosses technological and geographical borders.

Financial Statement Fraud

Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
ISBN 13 : 047054323X
Total Pages : 352 pages
Book Rating : 4.4/5 (75 download)

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Book Synopsis Financial Statement Fraud by : Zabihollah Rezaee

Download or read book Financial Statement Fraud written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2009-09-11 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will find A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information. Sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles Practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities Expert advice from the author of Corporate Governance and Ethics and coauthor of the forthcoming Wiley textbook, White Collar Crime, Fraud Examination and Financial Forensics Financial Statement Fraud, Second Edition contains recommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improving the quality of financial reports.

Marketing and Smart Technologies

Author : Álvaro Rocha
Publisher : Springer Nature
ISBN 13 : 9813341831
Total Pages : 783 pages
Book Rating : 4.8/5 (133 download)

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Book Synopsis Marketing and Smart Technologies by : Álvaro Rocha

Download or read book Marketing and Smart Technologies written by Álvaro Rocha and published by Springer Nature. This book was released on 2021-03-09 with total page 783 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book includes selected papers presented at the International Conference on Marketing and Technologies (ICMarkTech 2020), held at ISCTE - University Institute of Lisbon, in the city of Lisbon in Portugal, between 8 and 10 October 2020. It covers up-to-date cutting-edge research on artificial intelligence applied in marketing, virtual and augmented reality in marketing, business intelligence databases and marketing, data mining and big data, marketing data science, web marketing, e-commerce and v-commerce, social media and networking, geomarketing and IoT, marketing automation and inbound marketing, machine learning applied to marketing, customer data management and CRM, and neuromarketing technologies.

White-Collar Crime and Criminal Careers

Author : David Weisburd
Publisher : Cambridge University Press
ISBN 13 : 9780521777636
Total Pages : 210 pages
Book Rating : 4.7/5 (776 download)

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Book Synopsis White-Collar Crime and Criminal Careers by : David Weisburd

Download or read book White-Collar Crime and Criminal Careers written by David Weisburd and published by Cambridge University Press. This book was released on 2001-02-12 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Weisburd and Waring offer here the first detailed examination of the white-collar criminal career.

The Effects of Corruptionon Growth, Investment, and Government Expenditure

Author : Mr.Paolo Mauro
Publisher : International Monetary Fund
ISBN 13 : 1451852096
Total Pages : 28 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis The Effects of Corruptionon Growth, Investment, and Government Expenditure by : Mr.Paolo Mauro

Download or read book The Effects of Corruptionon Growth, Investment, and Government Expenditure written by Mr.Paolo Mauro and published by International Monetary Fund. This book was released on 1996-09-01 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the possible causes and consequences of corruption. It provides a synthetic review of recent studies that analyze this phenomenon empirically. In addition, it presents further results on the effects of corruption on growth and investment, and new cross-country evidence on the link between corruption and the composition of government expenditure.

Linear Regression Diagnostics

Author : Roy E Welsch
Publisher : Legare Street Press
ISBN 13 : 9781019449677
Total Pages : 0 pages
Book Rating : 4.4/5 (496 download)

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Book Synopsis Linear Regression Diagnostics by : Roy E Welsch

Download or read book Linear Regression Diagnostics written by Roy E Welsch and published by Legare Street Press. This book was released on 2023-07-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A classic text in the field of econometrics, 'Linear Regression Diagnostics' offers a comprehensive and authoritative guide to diagnosing and addressing problems in linear regression analysis. With clear explanations and practical examples, Kuh and Welsch help readers to understand the underlying principles of this essential statistical tool. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

The Benefits and Costs of Group Affiliation

Author : Stijn Claessens
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (16 download)

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Book Synopsis The Benefits and Costs of Group Affiliation by : Stijn Claessens

Download or read book The Benefits and Costs of Group Affiliation written by Stijn Claessens and published by . This book was released on 2002 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the benefits and associated agency costs of using internal capital markets through affiliating with groups using data of two thousand firms from nine East Asian economies between 1994-96. We find that mature and slow-growing firms with ownership structures more likely to create agency problems gain more from group affiliation, while young and high-growth firms more likely lose. Agency problems are important explanatory factors of firm value in economies outside Japan, but less so in Japan. Consistent with the literature, financially-constrained firms benefit from group affiliation. Our results are robust to different time periods and estimation techniques.

Governance and Auditing

Author : Peter Moizer
Publisher : Edward Elgar Publishing
ISBN 13 : 9781843768302
Total Pages : 0 pages
Book Rating : 4.7/5 (683 download)

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Book Synopsis Governance and Auditing by : Peter Moizer

Download or read book Governance and Auditing written by Peter Moizer and published by Edward Elgar Publishing. This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This authoritative new collection contains reprints of seminal articles on the subject of auditing and its relationship to the way in which outside stakeholders monitor the activities of corporate management. Whilst the primary audience is students in upper-level undergraduate and graduate accounting courses, the book should also be of use to existing researchers, as it collects together the 'must read' articles on the subject in a readily accessible form. The articles have been selected to cover four broad topic areas: (i) the role of auditing in the governance process, (ii) audit quality and auditor reputation, (iii) governance and audit committees and (iv) the relationship between internal and external auditors. The readings show that much work has been done and that there now exists a substantial body of knowledge of how auditing can contribute to corporate governance. The volume makes an important contribution to an issue that will continue to raise challenges in the years ahead. 25 articles, dating from 1971 to 2003

Happy People in Tears

Author : João de Melo
Publisher : Tagus Press
ISBN 13 : 9781933227641
Total Pages : 0 pages
Book Rating : 4.2/5 (276 download)

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Book Synopsis Happy People in Tears by : João de Melo

Download or read book Happy People in Tears written by João de Melo and published by Tagus Press. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A tale of diaspora that addresses the loss of the familiar, family separation and alienation, the anxiety of displacement, and alterity in an increasingly complex and interdependent world

Corporate Corruption

Author : Marshall Clinard
Publisher : Bloomsbury Publishing USA
ISBN 13 : 0313367914
Total Pages : 232 pages
Book Rating : 4.3/5 (133 download)

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Book Synopsis Corporate Corruption by : Marshall Clinard

Download or read book Corporate Corruption written by Marshall Clinard and published by Bloomsbury Publishing USA. This book was released on 1990-03-23 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, the media have been full of stories about ethical decline. Illegal dealings have been uncovered in the banking and savings and loan industries as well as the highest levels of Congress and government administration. Even television evangelism has been seriously tarnished by scandal. Corporate Corruption is the first wide ranging book to turn the spotlight on the unethical and illegal behavior of America's giant corporations and their executives: the prestigious Fortune 500. While avoiding the undignified zealotry of tabloid muck-raking, this well-researched volume explores corporate abuse and examines the disparity between the facts of corporate misconduct and the glowing image that advertising and other media portray of these corporations. Marshall Clinard identifies the auto, oil, pharmaceutical, and defense industries as the major offenders. He devotes a chapter to each of these areas in addition to chapters on corporate violence, corporate bribery, and a final discussion of how to correct these widespread abuses. Although their massive productive capacities and innovative powers have contributed immeasurably to the high standard of living that many Americans enjoy, far too often corporations have abused the public trust, the people who use their products, their own employees and stockholders, the environment, and even the Third World that they profess to help. From illegally disposing of hazardous waste to defiance of health and safety standards to price-fixing, corporate violations cost hundreds of millions of dollars and thousands of lives. The magnitude of their offenses becomes clear when one considers that a single corporate offense may run into millions of dollars in losses, while the average cost of a burglary is $600 and the average larceny $400. In some cases, the cost of a single case of corporate misconduct may exceed a billion dollars. Having published three earlier books on corporate misbehavior and having received two grants from the U.S. Department of Justice to make specific corporate studies, Clinard is well-qualified to bring insight, experience, and unblinking scrutiny to what he describes as a story that must be told. Corporate Corruption is a must for anyone concerned about the widespread breakdown of ethics in contemporary society and the role played by large corporations when they abuse their power. It is also of interest to persons involved in business management, complex organizations, criminology, general ethics, and, in fact, to any responsible customer.

Diccionario portuguez-inglez

Author :
Publisher :
ISBN 13 :
Total Pages : 656 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Diccionario portuguez-inglez by :

Download or read book Diccionario portuguez-inglez written by and published by . This book was released on 1914 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Crime

Author : Sally S. Simpson
Publisher : Routledge
ISBN 13 : 9780754624738
Total Pages : 0 pages
Book Rating : 4.6/5 (247 download)

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Book Synopsis Corporate Crime by : Sally S. Simpson

Download or read book Corporate Crime written by Sally S. Simpson and published by Routledge. This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge 1.Cause of corporate crime: micro and macro factors. - 2.Responses to corporate crime. -2.1.Public perfections of corporate responsability. -2.2.Justice system responses. - 3. Policy alternatives and dilemmas.