Princípios éticos na contabilidade: como reduzir as ameaças frente ao gerenciamento de resultado?

Abstract

With the disclosure of large worldwide accounting frauds that significantly affected society, an ethics and internal controls such as corporate governance and compliance policies were strengthened in the market. Thereby, the research aimed to verify the student’s perspectives in the final phase of the accounting science course at the Federal University of Uberlândia on the influence of corporate governance safeguards and compliance in reducing earnings management. Regarding the methodology, the research was of a descriptive nature, applied a questionnaire as a technical procedure and is qualitative and quantitative. In addition, the work deepened in verifying the student’s knowledge and vision on the ethical principles and safeguards. From this study, it was found that among the 24 students who based the results obtained, in greater representation, future graduates agree with the relevance of corporate governance and compliance policies against earnings management threats.