Browsing FGV EBAPE - Escola Brasileira de Administração Pública e de Empresas by Subject "Fraude"
Now showing items 1-7 of 7
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Análise dos fatores de convencimento do juízo brasileiro quanto à ocorrência de fraude contábil: um estudo de caso Múltiplo da Gallus, da Encol e do Banco Santos
2007This work is based on the analysis of three Brazilian cases of condemnation by accounting fraud and financial reports manipulation of data, where we tried to identify if there is condemnation by accounting fraud in Brazil ... -
As Diferenças de expectativas em auditoria no ambiente brasileiro
2017-12-05Audit Expectation Gaps (AEG) are a major challenge for auditors to debate. Besideshaving the potential to undermine auditors´ credibility, AEGs increase the risks of financiallosses to firms and auditors as they may influence ... -
Does trade credit respond to negative shocks to customer firms?
2018-04-26We investigate how the provision of trade credit by suppliers reacts when their customer firms suffer an adverse shock. We exploit an exogenous adverse shock to firms in the Brazilian food industry caused by the public ... -
Falhas de governança: levantamento de casos no mercado de capitais
2016-11-28This study aimed to identify the governance failures that allow the occurrence of fraud, embezzlement as well as financial and reputational losses in listed companies. Therefore, a study of multiple cases was conducted ... -
The impacts of disclosed fraud on firm value
2017-11-23É de grande relevância, tanto no meio acadêmico como para a sociedade como um todo a questão da fraude, um problema recorrente que atinge empresas e governos em diversas partes do mundo. Muitos casos recentes chamam a ... -
Sistema de controle: evidências da contribuição do sistema para a minimização de fraudes nas organizações
2001The organizations are becoming to pay attention on changes raised from the transition of traditional structures for functional ones and also on the union of organizational cultures due to the associated risks. These changes ... -
Viagem ao centro da denúncia: explorando as 'camadas' que influenciam as denúncias de fraudes nas organizações
2012-03-13The accounting frauds represent a great loss for the global economy in both the public and private sectors, thus highlighting the social damage caused by them. In this regard, several studies have shown that the act of ...
