Fraudes contábeis: uma análise das publicações em dissertações e teses de contabilidade de 2014 a 2021

Abstract

Articles that addressed the theme "accounting fraud", published in the Brazilian Digital Library of Theses and Dissertations from 2014 to 2021, were analyzed. The sample consisted of 20 articles that mentioned the aforementioned expression, with the main objective of identifying and analyzing the profiles of frauds discussed and addressed in theses and dissertations in Brazil, from 2014 to 2021. The following specific objectives are also addressed: to conceptualize the notion of fraud and accounting fraud; identify the most common types of fraud within the accounting system; address the evolution of research on the subject. The methodology used is the descriptive research method, which has as its main objective the description of the characteristics of a given phenomenon or the establishment of relationships between variables, using standardized data collection techniques. By nature, qualitative research was used. The results show that about 75% of the works were prepared between 2016 and 2020, with emphasis on the year 2020, which focused on fraud in financial institutions and risk management. It is suggested that further relevant studies on the subject continue analysis and studies on risk management and expand analysis of corporate social responsibility.