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Authors
Advisor(s)
Abstract(s)
Num mundo empresarial cada vez mais competitivo, os stakeholders tornam-se, cada vez mais, vulneráveis à criação de falsas expectativas pela utilização de relato financeiro fraudulento. São os contabilistas e os auditores responsáveis pela preparação e revisão da informação financeira das empresas e, por este mesmo motivo, elementos essenciais para a prevenção e supressão da divulgação de informação financeira manipulada ou fraudulenta. Dentro das práticas de contabilidade financeira fraudulenta, para alguns defensores, é possível encontrarmos a contabilidade criativa, que ao longo dos tempos, tem suscitado distintas opiniões por vários estudiosos de áreas como a contabilidade e a auditoria, não estando a sua relação com a fraude inteiramente esclarecida.
A presente dissertação investiga a opinião dos profissionais de contabilidade, dos profissionais de auditoria e dos estudantes do ensino superior da área financeira sobre a contabilidade criativa. Nomeadamente se consideram esta prática: um ato fraudulento; recorrente no dia-a-dia das empresas; questionável tendo em conta a ética e deontologia profissional e, detetável durante a revisão da informação financeira. Procurou-se ainda investigar a possibilidade de aumento de práticas de contabilidade criativa e de fraude num contexto de crise pandémica como a provocada pela COVID-19.
A metodologia adotada para o estudo foi o inquérito, dirigido a profissionais e estudantes do ensino superior da área financeira em Portugal, numa amostra de 385 respondentes.
Nestes moldes foi possível concluir que, de acordo com a amostra utilizada, os contabilistas, os auditores e os estudantes do ensino superior da área financeira consideram a contabilidade criativa como a utilização dos conhecimentos das normas contabilísticas para manipulação dos valores das demonstrações financeiras. A prática de contabilidade criativa é comum no quotidiano empresarial, podendo a sua prática aumentar por consequência duma crise pandémica. Apesar de definirem a contabilidade criativa como um ato lícito, os profissionais de contabilidade e de auditoria consideram que a sua prática não é aceitável e que compromete os princípios éticos e deontológicos da profissão de contabilista.
In an increasingly competitive business world, stakeholders are becoming more vulnerable these days to the creation of false expectations by interpreting fraudulent financial reporting. Accountants and auditors are responsible for the preparation and review of companies' financial information, and for this very reason they are essential elements in the prevention and suppression of manipulated or fraudulent financial information. Within the practices of fraudulent financial accounting, for some proponents, we can find creative accounting. Over time, the subject of creative accounting has given rise to different opinions among various scholars in areas such as accounting and auditing, and its relationship with fraud is not entirely clear. This dissertation examines the opinion of accounting professionals, auditing professionals and higher education students in the financial area on creative accounting, namely if they consider that: creative accounting is a fraudulent act; its practice is recurrent in the daily life of companies; it compromises professional ethics and deontology; its practice is detectable in the review of financial information. It was also investigated if a pandemic crisis, as COVID-19, may promote creative accounting practices and fraud. The study was done by questionnaire and the sample of respondents was composed of Portuguese accountants, auditors, and students of higher education in the financial area, the total sample was 385 responses. It was therefore possible to conclude that accountants, auditors and higher education students in the financial area believe creative accounting refers to the use of knowledge of accounting standards to manipulate the values of financial statements. Creative accounting is common in day-to-day business and its practice may increase in a pandemic context. Although they define creative accounting as a lawful act, accounting and auditing professionals consider that its practice is not acceptable and that it compromises the ethical and deontological principles of the accountancy profession.
In an increasingly competitive business world, stakeholders are becoming more vulnerable these days to the creation of false expectations by interpreting fraudulent financial reporting. Accountants and auditors are responsible for the preparation and review of companies' financial information, and for this very reason they are essential elements in the prevention and suppression of manipulated or fraudulent financial information. Within the practices of fraudulent financial accounting, for some proponents, we can find creative accounting. Over time, the subject of creative accounting has given rise to different opinions among various scholars in areas such as accounting and auditing, and its relationship with fraud is not entirely clear. This dissertation examines the opinion of accounting professionals, auditing professionals and higher education students in the financial area on creative accounting, namely if they consider that: creative accounting is a fraudulent act; its practice is recurrent in the daily life of companies; it compromises professional ethics and deontology; its practice is detectable in the review of financial information. It was also investigated if a pandemic crisis, as COVID-19, may promote creative accounting practices and fraud. The study was done by questionnaire and the sample of respondents was composed of Portuguese accountants, auditors, and students of higher education in the financial area, the total sample was 385 responses. It was therefore possible to conclude that accountants, auditors and higher education students in the financial area believe creative accounting refers to the use of knowledge of accounting standards to manipulate the values of financial statements. Creative accounting is common in day-to-day business and its practice may increase in a pandemic context. Although they define creative accounting as a lawful act, accounting and auditing professionals consider that its practice is not acceptable and that it compromises the ethical and deontological principles of the accountancy profession.
Description
Mestrado em Auditoria
Keywords
Auditoria Contabilidade criativa COVID-19 Ética Fraude Auditing Creative accounting Ethics Fraud
Citation
Lúcio, J. C. P. (2021). A contabilidade criativa e a deteção da fraude na perspectiva dos alunos e profissionais da área financeira.(Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13980