Papel da contabilidade e da auditoria no controle da corrupção: um estudo bibliométrico sobre o contexto do Brasil

Abstract

The development of the present work had as main objective to verify the actions of accounting and auditing in the fight against corruption in Brazil and, in a complementary way, to identify the strengths and weaknesses of accounting and auditing in the control of fraudulent and corrupt actions. The methodology addressed in the study is the literature review. In addition, the present study is of a qualitative nature, in which it aims to identify and assess in detail how auditing and accounting can be useful to avoid opportunistic behavior. It is important to consider that corruption within accounting is still an underexplored subject. In this way, the study contributes to a systematic analysis on the subject of corruption in order to point out and solve the points that must be improved in order to solve the problem of corruption in the accounting environment in Brazil today. As main findings, it is highlighted that the performance of regulatory bodies and standards, together with the quality of internal auditing, the independence of audit committees, the use of good corporate governance practices, the implementation of internal control systems and the use of reporting channels for the population, are relevant actions for the fight against corruption in the scope of companies in the country.