Publicación: La normatividad asociada a las firmas que han sido participes de fraude empresarial
Portada
Citas bibliográficas
Código QR
Director
Autor corporativo
Recolector de datos
Otros/Desconocido
Director audiovisual
Editor/Compilador
Editores
Tipo de Material
Fecha
Cita bibliográfica
Título de serie/ reporte/ volumen/ colección
Es Parte de
Resumen
This article came from a research of some recent financial scandals in which accountants, auditors and tax auditors were involved, acting on their own behalf or on behalf of a firm. During the investigation process of financial crime and fraud, in most cases it’s been found responsible the audit firms that once represented the companies involved, which reveals that the professionals are breaking the rules of the audit and ethics code. Despite the sanctions imposed by the central board of accouters such crimes continue to increase. Because of this it´s important to identify whether the sanctions are appropriate to prevent the professional on acting in favor of some crimes, especially in cases where they get involved being aware and assuming that the benefits they receive are greater than the cost they have to pay for their misdeeds and finally without much punishment they continue practicing the profession.