Governança corporativa e fraudes contábeis: uma análise envolvendo as empresas Petrobrás, Via Varejo e Americanas

Abstract

Corporate Governance (CG) is characterized as a system of organizational rules that aims to gain the investors' trust through strategic mechanisms and management control, as it aligns interests and helps in choosing the best solutions within the capital market. In light of this, the relevance of this study is evident in its effectiveness in combating accounting fraud within large organizations. For the research, three major companies involved in accounting fraud cases were selected: Americanas, Petrobras, and Via Varejo. Three variables were then observed within the companies' annual reports, namely duality, female board participation, and the level of CG present in the organizations. After that, a correlation was made between the variables and the accounting fraud of each company using the Pearson Correlation model. It was concluded that duality and female participation have a moderate influence on fraud. On the other hand, the level of GC was characterized by a very low relationship with fraud.