TY - GEN
T1 - Ética contable
T2 - 22nd LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2024
AU - Maria Damian-Sandoval, Luz
AU - Pisfil-Benites, Nilthon
AU - Alejandrina Collazos-Alarcón, Mercedes
AU - Lourdes Vidal-Taboada, Silvia
N1 - Publisher Copyright:
© 2024 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.
PY - 2024
Y1 - 2024
N2 - Corporate fraud has been a growing concern in the business world in recent years, due to the numerous cases of accounting fraud that have occurred in various countries, a situation that has called into question the ethics of CPAs, therefore, the present systematic review aims to explore in depth the scientific approach related to corporate fraud and the professional ethics of the CPA. The development of this study included an exhaustive search and evaluation of scientific articles published in specialized journals in order to obtain accurate information. For this purpose, two digital databases were consulted: Scopus and Ebsco. Within these, 55 articles were found, of which 25 were considered, based on inclusion and exclusion criteria. Finally, it is concluded that corporate fraud is related to professional ethics in students of Public Accounting, because the accountant with comprehensive training has the skills to implement internal control systems to mitigate business problems, contributing to the prevention of irregular practices and behaviors. Recommendations are also proposed to extend research in this area of investigation.
AB - Corporate fraud has been a growing concern in the business world in recent years, due to the numerous cases of accounting fraud that have occurred in various countries, a situation that has called into question the ethics of CPAs, therefore, the present systematic review aims to explore in depth the scientific approach related to corporate fraud and the professional ethics of the CPA. The development of this study included an exhaustive search and evaluation of scientific articles published in specialized journals in order to obtain accurate information. For this purpose, two digital databases were consulted: Scopus and Ebsco. Within these, 55 articles were found, of which 25 were considered, based on inclusion and exclusion criteria. Finally, it is concluded that corporate fraud is related to professional ethics in students of Public Accounting, because the accountant with comprehensive training has the skills to implement internal control systems to mitigate business problems, contributing to the prevention of irregular practices and behaviors. Recommendations are also proposed to extend research in this area of investigation.
KW - Corporate fraud
KW - ethics
KW - IFAC
KW - public accountant
UR - http://www.scopus.com/inward/record.url?scp=85203788088&partnerID=8YFLogxK
U2 - 10.18687/LACCEI2024.1.1.926
DO - 10.18687/LACCEI2024.1.1.926
M3 - Contribución a la conferencia
AN - SCOPUS:85203788088
T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
BT - Proceedings of the 22nd LACCEI International Multi-Conference for Engineering, Education and Technology
PB - Latin American and Caribbean Consortium of Engineering Institutions
Y2 - 17 July 2024 through 19 July 2024
ER -