Perfil de fraudes divulgadas nos periódicos latino-americanos de 2015 a 2019

Abstract

The articles that addressed the topic “fraud”, published in Latin American journals from 2015 to 2019, were analyzed on the basis of the Scientific Electronic Library Online (SciELO). The sample consisted of 93 articles that mentioned the aforementioned expression, with the main objective of tracing the profile of the frauds discussed in scientific production, in the referred time interval. The methodology used was qualitative and quantitative through descriptive classification and, for sample selection and data analysis, bibliographic research was adopted. The results show that, in the investigated universe, 45.17% were published in 2016 and 2017; 27.96% of the works mentioned “business fraud”; “public fraud” was cited in 32.26% of the articles; and “accounting fraud” are present in 19.35% of the publications. The country with the largest number of studies in the period was Colombia, with 25.81%, and, during the bibliographic research developed in the present study, no articles were found that discuss audit and expertise as fundamental roles to mitigate and curb fraudulent events. Thus, it is suggested that, in new studies relevant to the subject, inquiries should be extended to the range of journals, in order to explore the analyzes that address this aspect.