Open Access Journal
Open Access Journal
Artigos | Vol. 3 Issue 1 (2025)
Jefferson Douglas da Silva Gomes Josemberg dos Santos Cavalcanti Patrícia Oliveira de Santana Câmara Sylvia Karla Gomes Barbosa Urbano Cabral da Nobrega Neto Roberta de Queiroz Miranda Paulo Mario Moraes Cruz Priscylla Santos Cavalcante do Nascimento Rafael Álvaro Rodrigues Melo Marcelo Roger dos Santos Reis Maria Luiza Dourado de Barros Mariana Lira de Morais Mario Mardone da Silva Kássia Roberta Rodrigues de Souza José Cleyton da Silva Kalhil Gibram Melo de Lucena José Cleberson de Freitas s Jaélison Rodrigues de Souza Jean Gama dos Passos Franscisco Horácio de Melo Basilio Ednaldo De Santana Souza Diego Leonel Alves de Sá Deréck Kássio Ferreira Pereira Carlos Augusto Laranjeira da Rocha Aparecida Regina Bezerra Bruna Araújo Aleixo Anna Valeria Moreira Santana de Melo Rodrigo Maia
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Author information
Published in February 24, 2025
Accounting fraud has a serious impact on companies when information is dishonestly tampered with, with catastrophic consequences. In addition to being an illegal form, it has been constantly used for “mistakes and errors” and is motivated by pressure and/or opportunities, using various illicit methods applied in the accounting area. Fraudulent practices cause entities to suffer consequences, causing fatal damages, running the risk of bankruptcy or exorbitant fines. Its social impacts and economic consequences are made clear to regulatory bodies, which are constantly in high positions, trying to prevent these practices. Accounting professionals must follow their commitment to society through the principles and values of the accounting code of ethics, respecting the laws and legal practices of their profession, influencing students in the area with the aim of prevailing ethical and social commitment. This means that accountants must avoid conflicts of interest, not manipulate information to benefit themselves or third parties, and always act in accordance with legal and regulatory accounting standards. It is understandable that it is easy to manipulate assets that violate the laws of society, but hiding fraud can have irreparable consequences for the company, accountants and auditors, causing the loss of the accounting professional's title and the bankruptcy of the organization.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright (c) 2025 Revista Universitária Brasileira