Identificador persistente para citar o vincular este elemento: http://hdl.handle.net/10553/63727
Título: Research Topics in Accounting Fraud in the 21st Century: A State of the Art
Autores/as: Ramos Montesdeoca, Mónica del Carmen 
Sánchez Medina, Agustín Jesús 
Blázquez Santana, Félix 
Clasificación UNESCO: 5311 Organización y dirección de empresas
Palabras clave: Corporate social responsibility
Risk assessment
Detecting financial fraud
Auditoría
Responsabilidad social corporativa, et al.
Fecha de publicación: 2019
Publicación seriada: Sustainability (Switzerland) 
Resumen: Companies play a role in society that clearly goes beyond mere economic interest. Their contribution to social development and to the sustainability of the territory where they are located seems unquestionable. However, after the great financial scandals of companies such as ENRON, WorldCom or AHOLD, interest groups require accurate and transparent financial information. The development of more demanding financial reporting standards seems, however, not to have been up to scratch, since accounting fraud continues to be detected all over the world. The search, therefore, for possible causes that may induce companies to act unethically was the main motivation behind this research. To do this, a review of the literature in high-impact journals that has dealt with accounting fraud, covering the main lines of research, was carried out. The findings of the literature review highlight the importance of responsible corporate governance and good accounting practices, as well as the importance of certain psychological characteristics of managers and employees as enhancers of the lack of ethics. It is clear that the social cost of accounting fraud should be minimized, and governments should develop specific policies that combine responsible corporate governance in companies with the sustainability of their environment.
URI: http://hdl.handle.net/10553/63727
ISSN: 2071-1050
DOI: 10.3390/su11061570
Fuente: Sustainability[ISSN 2071-1050],v. 11 (6), p. 1570
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