Um estudo sobre a inserção do tema fraude contábil nos currículos dos cursos de ciências contábeis nas universidades federais do Brasil

Abstract

The accounting fraud events, by the accounting records and information manipulation, have grown considerably in recent decades, facts that have caused financial losses in the trillions of dollars, which demanded, for their realization, the participation of managers and accountants, these are responsible for giving reliability to the information presented by the companies to the market. Therefore, the question arises as to how this theme is addressed in undergraduate accounting courses. The general objective is to identify how the content of accounting fraud is addressed in the training of accountants by federal universities in Brazil. The procedure used was the bibliographical research, analyzing the CPP's (Course Pedagogical Project) and the sample was composed of the accounting courses offered by the federations with the CPP's available online. As a result, it was identified that the content is little addressed, explored by related disciplines, such as expertise, auditing, controllership and ethics, having only one optional discipline approaching the content.