As fraudes corporativas no Brasil sofrem as mesmas penalidades que as ocorridas nos EUA?
Tipo
TCC
Data de publicação
2023-12-07
Periódico
Citações (Scopus)
Autores
Araujo , Beatriz Correa
Salvador, Bruna Rodrigues
Lins, Cinara Tavares
Gonçalves , Paula Braz
Salvador, Bruna Rodrigues
Lins, Cinara Tavares
Gonçalves , Paula Braz
Orientador
Cia, Josilmar Cordenonssi
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ISSN da Revista
Título de Volume
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Resumo
Há muito tempo, as fraudes corporativas têm sido objeto de estudo tanto pela sua origem, seus desdobramentos e como seu deu a punição para os responsáveis, seu impacto na sociedade, nos acionistas e no mercado financeiro como um todo. A presente pesquisa teve por objetivo estudar, analisar e comparar casos brasileiros e americanos de fraudes corporativas e focar, principalmente, em como foi aplicada a punição para tais casos, a fim de esclarecer se há diferença nas penalidades sofridas aqui e nos EUA. Para a análise mais minuciosa, foram escolhidos os casos brasileiros do Banco Panamericano, Banco Nacional e Lojas Americanas, e americanos das empresas Enron, WorldCom e Xerox, e a metodologia foi realizada a partir de dados de pesquisa secundários. Foi concluído que há, de fato, uma divergência no tratamento de fraudes nos dois países devido a diferenças nos sistemas de governança e na aplicação da lei, os EUA deram passos significativos com a Lei SOX, enquanto o Brasil precisa de maior seriedade na aplicação de penalidades e no sistema judiciário.
For a long time, corporate fraud has been the subject of study for both its origin, its consequences and how it punished those responsible, its impact on society, shareholders and the financial market as a whole. The present research aimed to study, analyze and compare Brazilian and American cases of corporate fraud and focus mainly on how the punishment was applied for such cases, in order to clarify whether there is a difference in the penalties suffered here and in the USA. For a more detailed analysis, the Brazilian cases of Banco Panamericano, Banco Nacional and Lojas Americanas were chosen, and the American cases of the companies Enron, WorldCom and Xerox, and the methodology was carried out using secondary research data. It was concluded that there is, in fact, a divergence in the treatment of fraud in the two countries due to differences in governance systems and law enforcement. The USA has taken significant steps with the SOX Law, while Brazil needs to be more serious in applying penalties and the judicial system.
For a long time, corporate fraud has been the subject of study for both its origin, its consequences and how it punished those responsible, its impact on society, shareholders and the financial market as a whole. The present research aimed to study, analyze and compare Brazilian and American cases of corporate fraud and focus mainly on how the punishment was applied for such cases, in order to clarify whether there is a difference in the penalties suffered here and in the USA. For a more detailed analysis, the Brazilian cases of Banco Panamericano, Banco Nacional and Lojas Americanas were chosen, and the American cases of the companies Enron, WorldCom and Xerox, and the methodology was carried out using secondary research data. It was concluded that there is, in fact, a divergence in the treatment of fraud in the two countries due to differences in governance systems and law enforcement. The USA has taken significant steps with the SOX Law, while Brazil needs to be more serious in applying penalties and the judicial system.
Descrição
Palavras-chave
fraudes corporativas , punição , lei SOX , governança corporativa , corporate fraud , punishment , SOX law , governance systems