Estudo de caso: escândalo das lojas americanas e as possíveis imputações criminais

Abstract

This article intends to analyze the accounting error reported by the company Americanas S.A., through a relevant fact, in the light of criminal law. The main objective of this study is to investigate the possible causes of the economic collapse of a consolidated Brazilian company and the implications of the legislative gap contained in the case. On this topic, it is imperative to question what legal implications can be taken in relation to those responsible for fraud. As a result, some specific criminal laws and jurisprudence, relevant to the situation, are considered as hypotheses. Therefore, such a study is extremely important to understand the difficulty of identifying crime linked to the financial market and large corporations. Given the subjectivity and abstraction, the focus is on special criminal legislation, analyzing the perspective of financial and economic crimes linked to the case and the applicability of this legislation in the Brazilian legal system. The methodology used in the construction of this study was based on the use of the dogmatic-legal method. With regard to tackling the proposal, exploratory research is carried out, involving the collection and analysis of data, such as reports, official documents, press releases, publicly accessible information and other pertinent sources, related to the accounting fraud scandal of companies. American stores. Finally, as a research technique, comparative analysis with other similar cases is used through evidence presented in criminal proceedings related to the case.