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Authors
Advisor(s)
Abstract(s)
A fraude no relato financeiro advém de distorções intencionais e de omissões de montantes nas demonstrações financeiras para que os seus utilizadores sejam induzidos em erro. Trata-se de uma fraude onerosa, mas, comum nos dias que correm, o que se verifica com o acréscimo de escândalos financeiros na sociedade.
Em resposta a esses escândalos surge a lei Sarbanes-Oxley, caracterizada como mecanismo de
supervisão e regulação financeira, que tem como foco principal restabelecer a confiança dos
investidores.
O presente tema é alvo de estudo onde numa primeira fase será feita uma abordagem teórica
acerca da temática da fraude, especificamente no relato financeiro e, uma síntese da lei Sarbanes Oxley, o porquê da mesma ter surgido, as suas vantagens e desvantagens bem como as secções
cruciais a analisar, de modo a enriquecer e facilitar a compreensão do estudo de caso presente na
componente prática da dissertação.
Posteriormente será efetuado um estudo de caso da Enron e da Parmalat onde serão detalhados
os pormenores que desencadearam o colapso de ambas. Este estudo incide numa análise dos
casos sobre o prisma da lei Sarbanes-Oxley, ou seja, através de uma perspetiva preventiva e
sancionatória da lei, será avaliado o impacto que a mesma teria no caso Enron, se existisse à data
do colapso e no caso Parmalat se fosse implementada em Itália.
Observa-se que a lei apresenta uma componente preventiva bastante acentuada no que toca à
prevenção e diminuição de comportamentos fraudulentos.
Firstly, fraud in financial reporting results from intentional distortions and omissions of amounts in the financial statements so that its users are misled. It is a costly fraud, but common nowadays, which is happening with the increase of financial scandals in society. In response to these scandals, the Sarbanes-Oxley law emerged, and is characterized as a mechanism for financial supervision and regulation, whose focus is to restore investor confidence. This theme is the subject of a study where, in a first phase will be made a theoretical approach on the theme of fraud, specifically in financial reporting, and a synthesis of the Sarbanes-Oxley law, why it emerged and its advantages and disadvantages as well as the crucial sections to be analysed to enrich and facilitate the understanding of the case study present in the practical component of the dissertation. Subsequently, a case study of Enron and Parmalat will be carried out, detailing the details that triggered the collapse of both. This study focuses on an analysis of the cases under the prism of the Sarbanes-Oxley law, that is, through a preventive and sanctioning perspective of the law, the impact it would have on the Enron case, if it existed at the time of the collapse and in the case of Parmalat if it were implemented in Italy. It is observed that the law has a very strong preventive component about the prevention and reduction of fraudulent behaviour.
Firstly, fraud in financial reporting results from intentional distortions and omissions of amounts in the financial statements so that its users are misled. It is a costly fraud, but common nowadays, which is happening with the increase of financial scandals in society. In response to these scandals, the Sarbanes-Oxley law emerged, and is characterized as a mechanism for financial supervision and regulation, whose focus is to restore investor confidence. This theme is the subject of a study where, in a first phase will be made a theoretical approach on the theme of fraud, specifically in financial reporting, and a synthesis of the Sarbanes-Oxley law, why it emerged and its advantages and disadvantages as well as the crucial sections to be analysed to enrich and facilitate the understanding of the case study present in the practical component of the dissertation. Subsequently, a case study of Enron and Parmalat will be carried out, detailing the details that triggered the collapse of both. This study focuses on an analysis of the cases under the prism of the Sarbanes-Oxley law, that is, through a preventive and sanctioning perspective of the law, the impact it would have on the Enron case, if it existed at the time of the collapse and in the case of Parmalat if it were implemented in Italy. It is observed that the law has a very strong preventive component about the prevention and reduction of fraudulent behaviour.
Description
Mestrado em Auditoria
Keywords
Fraude Relato financeiro fraudulento Lei Sarbanes-Oxley Escândalos financeiros Fraud Financial statement fraud Sarbanes-Oxley law Financial scandals
Citation
Valente, T. S. B. (2022) Relato financeiro fraudulento: O caso Enron e o caso Parmalat à luz da lei Sarbanes-Oxley. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15684