Ética contable: La fortaleza invisible ante los fraudes corporativos. Una revisión sistemática

Luz Maria Damian-Sandoval, Nilthon Pisfil-Benites, Mercedes Alejandrina Collazos-Alarcón, Silvia Lourdes Vidal-Taboada

Producción científica: Capítulo del libro/informe/acta de congresoContribución a la conferenciarevisión exhaustiva

Resumen

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.

Título traducido de la contribuciónAccounting ethics: The invisible fortress in the face of corporate fraud. A systematic review
Idioma originalEspañol
Título de la publicación alojadaProceedings of the 22nd LACCEI International Multi-Conference for Engineering, Education and Technology
Subtítulo de la publicación alojadaSustainable Engineering for a Diverse, Equitable, and Inclusive Future at the Service of Education, Research, and Industry for a Society 5.0., LACCEI 2024
EditorialLatin American and Caribbean Consortium of Engineering Institutions
ISBN (versión digital)9786289520781
DOI
EstadoPublicada - 2024
Publicado de forma externa
Evento22nd LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2024 - Hybrid, San Jose, Costa Rica
Duración: 17 jul. 202419 jul. 2024

Serie de la publicación

NombreProceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
ISSN (versión digital)2414-6390

Conferencia

Conferencia22nd LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2024
País/TerritorioCosta Rica
CiudadHybrid, San Jose
Período17/07/2419/07/24

Palabras clave

  • Corporate fraud
  • ethics
  • IFAC
  • public accountant

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