A relação entre governança, ética e prevenção de fraudes nas demonstrações contábeis
Arquivos
Data
2023-12-06
Autores
Andrade, Alvaro 
Orientadores
Yamamoto, Marina Mitiyo
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
A complexa interação entre governança corporativa, ética e prevenção de fraudes tem ganhado cada vez mais destaques nos últimos anos conforme a abordagem Environmental, Social and Governance (ESG) tem sido popularizada e valorizada pelos stakeholders na busca de avaliar a sustentabilidade e responsabilidade das organizações no seu andamento. Posto isso, a governança corporativa surge como elemento central na busca por práticas empresariais éticas e na mitigação de riscos de fraudes. Em outro plano, o varejo brasileiro enfrenta uma crise onde grande parte das empresas do setor estão diminuindo suas operações para continuar suas atividades, e, além disso, historicamente são organizações que operam com margens baixas e de forma extremamente alavancada. Sendo assim, trata-se de um âmbito onde a governança corporativa ganha mais importância posto que qualquer espécie de fraude compromete de forma significativa a liquidez da organização que já opera de forma endividada. Com isso, o foco primordial do estudo é a análise minuciosa de relatórios de sustentabilidade como ferramenta crucial para identificar potenciais contradições nas práticas de negócios dessas entidades, com o objetivo de destacar como uma governança corporativa robusta pode fortalecer a ética empresarial e contribuir para a eficácia na prevenção de fraudes. Os resultados desta pesquisa oferecerão uma compreensão mais profunda da conexão entre uma governança corporativa sólida, práticas éticas de negócios e a prevenção eficaz de fraudes no setor varejista brasileiro, além de fornecer recomendações para aprimorar a governança como um meio estratégico para promover a transparência, integridade e sustentabilidade nas operações das empresas do varejo, contribuindo assim para um ambiente empresarial mais ético e resistente a fraudes no Brasil.
The complex interaction between corporate governance, ethics, and fraud prevention has gained increasing prominence in recent years as the Environmental, Social, and Governance (ESG) approach has become popularized and valued by stakeholders seeking to assess the sustainability and responsibility of organizations in their operations. Against this backdrop, corporate governance emerges as a central element in the pursuit of ethical business practices and the mitigation of fraud risks. In another context, the Brazilian retail sector faces a crisis where a significant number of companies are scaling back their operations to sustain their activities. Moreover, historically, these organizations operate with low profit margins and extremely leveraged structures. Therefore, it is an environment where corporate governance becomes even more critical, as any form of fraud significantly compromises the liquidity of organizations already operating with substantial debt. As a result, the primary focus of this study is the detailed analysis of sustainability reports as a crucial tool to identify potential contradictions in the business practices of these entities. The objective is to highlight how robust corporate governance can strengthen business ethics and contribute to the effectiveness of fraud prevention. The findings of this research will provide a deeper understanding of the connection between strong corporate governance, ethical business practices, and effective fraud prevention in the Brazilian retail sector. Additionally, it will offer recommendations to enhance governance as a strategic means to promote transparency, integrity, and sustainability in the operations of retail companies, thereby contributing to a more ethical and fraud-resistant business environment in Brazil.
The complex interaction between corporate governance, ethics, and fraud prevention has gained increasing prominence in recent years as the Environmental, Social, and Governance (ESG) approach has become popularized and valued by stakeholders seeking to assess the sustainability and responsibility of organizations in their operations. Against this backdrop, corporate governance emerges as a central element in the pursuit of ethical business practices and the mitigation of fraud risks. In another context, the Brazilian retail sector faces a crisis where a significant number of companies are scaling back their operations to sustain their activities. Moreover, historically, these organizations operate with low profit margins and extremely leveraged structures. Therefore, it is an environment where corporate governance becomes even more critical, as any form of fraud significantly compromises the liquidity of organizations already operating with substantial debt. As a result, the primary focus of this study is the detailed analysis of sustainability reports as a crucial tool to identify potential contradictions in the business practices of these entities. The objective is to highlight how robust corporate governance can strengthen business ethics and contribute to the effectiveness of fraud prevention. The findings of this research will provide a deeper understanding of the connection between strong corporate governance, ethical business practices, and effective fraud prevention in the Brazilian retail sector. Additionally, it will offer recommendations to enhance governance as a strategic means to promote transparency, integrity, and sustainability in the operations of retail companies, thereby contributing to a more ethical and fraud-resistant business environment in Brazil.
Descrição
Citação
ANDRADE; Alvaro. A relação entre governança, ética e prevenção de fraudes nas demonstrações contábeis. 2023. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2023.