The fraud taxonomy in financial reports in the brazilian stock market

Purpose:  To explore the types of fraud in financial reports that occur in publicly traded Brazilian companies. Methodology: The Sanctioning Proceedings (Processos Administrativos Sancionadores - PAS) of the Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliário - CVM) were...

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Bibliographic Details
Main Authors: Noel Kentinus Olokodana, Rodrigo de Souza Gonçalves, Monize Ramos do Nascimento
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2025-01-01
Series:Revista Ambiente Contábil
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Online Access:https://periodicos.ufrn.br/ambiente/article/view/38664
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