Fraudes Contábeis: uma estimativa da probabilidade de detecção

Wuerges, Artur Filipe Ewald; Borba, José Alonso

doi:10.7819/rbgn.v16i52.1555

Cited by 9 publications

(6 citation statements)

References 47 publications

(58 reference statements)

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“…Exp (B) gives the odds ratio of the dependent variable. Prior studies that have used binary logistic regression (Neves & Albuquerque, 2019; Wuerges & Borba, 2014) have considered that a positive relationship exists when Exp (B) is higher than "1." If the value is below "1," it reveals a negative relationship between the dependent and explanatory variable.…”

Section: Binary Logistic Regressionmentioning

confidence: 99%

Sending corporate social responsibility signals: What organizational characteristics must be met?

Carrasco

Ferrón‐Vílchez

2022

RBGN

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Section: Binary Logistic Regressionmentioning

confidence: 99%

Sending corporate social responsibility signals: What organizational characteristics must be met?

Carrasco

Ferrón‐Vílchez

2022

RBGN

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“…Referring to financial fraud, Wuerges and Borba (2014) claim that to prevent fraud cases it is necessary to know their causes, stating that these situations are compromising for auditors and cause high costs for investors. They also express that even with complex internal control systems, the issue of fraud continues to haunt the users of this information, due to controversies involving internationally renowned companies, such as Adelphia, Enron, Tyco, WorldCom, among others.…”

Section: Frauds Versus Errorsmentioning

confidence: 99%

Internal controls for risk management: perception of auditors and managers

et al. 2022

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Purpose: This article aims to analyze the perception of auditors and managers in relation to internal controls in risk management in companies. Methodology: The research is descriptive and qualitative. Two identification scripts were carried out, divided into two parts: the first containing 05 closed questions about the characterization of the professionals and the second the questions directed to the research area. The first script was addressed to independent auditors and contains 08 open questions. The second was directed to the managers and contained 10 open questions, 07 of which were elaborated based on the theoretical framework of the research and the others were taken from the study by Peleias et al. (2017). Data processing took place through content analysis using the Atlas / TI software. Results: Based on the research findings, the managers claim to have an internal control that collaborates with risk management, in this sense they always invest in programs, as they claim that they help in the prevention of errors. In the view of independent auditors, Mossoró organizations have internal control and programs that collaborate for risk management, however, employees are not qualified to operationalize the actions in the systems. What compromises the performance of the results. In view of the analyzes carried out, it is possible to understand the different conceptions in relation to the internal control of companies. Contributions of tihis Study: The contribution of research in the theoretical aspect is to confront the different perceptions of auditors and managers, regarding the use of internal control in risk management in a practical reality. With regard to the practical aspect, this study aims to observe what is seen by auditors and what is not perceived within organizations, in this sense the operationalization of internal control is evaluated as effective, but in different angles that have a specific reality of the city of Mossoró, so the research shows that it is possible to solve problems of execution of internal control, providing a better performance and effectiveness of risk management.

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“…Quanto aos indicadores econômico-financeiros, foi possível perceber que a situação financeira ruim, a alta alavancagem e os altos indicadores de rentabilidade apresentam associação positiva com o risco de fraude (KAMINSKI et al, 2004;WUERGES;BORBA, 2014). Desse modo, formula-se a segunda hipótese: H2: Há risco de fraude contábil nas instituições financeiras bancárias devido à situação econômico-financeira do banco quanto à liquidez, estrutura de capital e rentabilidade.…”

Section: Estudos Anteriores Sobre Variáveis Relacionadas Ao Risco De Fraude Contábilunclassified

Antecedentes e Características do Risco de Fraude Contábil: Uma Análise Multicasos no Setor Bancário Brasileiro

Borges

Andrade

Tavares

2021

RC-UFBA

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Este estudo buscou verificar quais as variáveis associadas ao risco de fraude contábil apresentavam relação com as possíveis alterações nas demonstrações contábeis de três instituições financeiras envolvidas em processos administrativos punitivos e/ou em intervenção pelo Banco Central. Foram aplicadas as técnicas estatísticas do Teste t de Student para amostras independentes via Bootstrap e o Teste de Kruskal Wallis. Pode-se inferir que as contas do Ativo não Circulante possuem características que podem contribuir para o risco de fraude bancária, com significância estatística ao nível de 5%. Na análise setorial, diferenças significativas foram encontradas para os indicadores Margem Líquida, Participação dos Empréstimos e Custo Médio de Captação. O risco de fraude contábil em bancos parece ter relação também com indicadores não contábeis, como a existência de infrações contábeis e poucos mecanismos de controle da fraude.

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Fraudes Contábeis: uma estimativa da probabilidade de detecção

Cited by 9 publications

References 47 publications

Sending corporate social responsibility signals: What organizational characteristics must be met?

Sending corporate social responsibility signals: What organizational characteristics must be met?

Internal controls for risk management: perception of auditors and managers

Antecedentes e Características do Risco de Fraude Contábil: Uma Análise Multicasos no Setor Bancário Brasileiro

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