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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Main Authors: | , , |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade Federal do Rio Grande do Norte
2025-01-01
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Series: | Revista Ambiente Contábil |
Subjects: | |
Online Access: | https://periodicos.ufrn.br/ambiente/article/view/38664 |
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