12 junho 2016

As novas fronteiras da fraude contábil

The Financial Accounting Standards Board and International Accounting Standards Board entered into a memorandum of understanding in 2002 with the goal of developing universal accounting standards in order to improve comparability and reliability in financial statements amongst U.S. and internationally-based companies in a process known as convergence. The purpose of this project was to identify and assess the impacts of convergence on current protections against fraudulent financial reporting, accounting treatments and fraud vulnerabilities for asset valuation, expense and liability treatments, and revenue recognition, and to explore the legal and regulatory implications for U.S. firms. For most of the accounting treatments examined, the impact of convergence is the adoption of more principles-based IFRS standards, which results in a significantly higher reliance on management estimates and discretion, and away from the rules-based framework under GAAP. Research found that these subjective treatments seem to have the greatest vulnerability to improper manipulation, therefore convergence may increase opportunities for fraudulent financial reporting. The literature review was inconclusive as to whether convergence would result in any significant variations in the prosecution or civil litigation connected with misstated financial statements. Despite the potential increase in opportunity for manipulation, it was found that concurrent adaptations to auditing standards, internal controls, and education may place firms in the best possible position to prevent and counter fraudulent financial reporting.

The new frontiers of accounting fraud: The impact of accounting standards convergence on fair and accurate financial reporting by Williams, Bett J., M.S., UTICA COLLEGE, 2016, 68 pages; 1605924

Um comentário:

  1. O interessante é que esse texto está totalmente dentro da abordagem que alguns livros publicados no Brasil já sinalizavam, desde 2010: a subjetividade dos agentes é algo altamente crítico quando temos que mensurar itens patrimoniais e elementos de receitas e despesas.

    O primeiro, publicado em 2010

    SÁ, Antonio Lopes de. Normas Internacionais e fraudes em contabilidade: análise crítica introdutiva, geral e específica. Curitiba: Juruá, 2010. 259 p.

    E em seguida, em 2012

    BARALDI, Paulo. IFRS: contabilidade criativa e fraudes. Rio de Janeiro: Campus, 2012.