{"id":890,"date":"2011-03-14T12:25:20","date_gmt":"2011-03-14T15:25:20","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/03\/14\/cfo-x-fraudes-contabeis\/"},"modified":"2011-03-14T12:25:20","modified_gmt":"2011-03-14T15:25:20","slug":"cfo-x-fraudes-contabeis","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/03\/14\/cfo-x-fraudes-contabeis\/","title":{"rendered":"CFO x Fraudes Cont\u00e1beis"},"content":{"rendered":"<div class=\"post-header\">\n<div class=\"post-header-line-1\"> \t\t<span style=\"font-size: 14px\"><strong><span style=\"font-family: arial, helvetica, sans-serif\">Por que os CFO&#39;s se envolvem em manipula&ccedil;&otilde;es cont&aacute;beis? <\/span><\/strong><\/span><\/div>\n<div class=\"post-header-line-1\"> \t\t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Por Pedro Correia<\/span><\/span><br \/> \t\t&nbsp;<\/div>\n<div class=\"post-header-line-1\"> \t\t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">H&aacute; um velho ditado que &quot;o dinheiro &eacute; a raiz de todo mal.&quot; Mas pesquisas recentes mostram que a motiva&ccedil;&atilde;o para alguns diretores a se envolver em manipula&ccedil;&otilde;es cont&aacute;beis tem mais a ver com a press&atilde;o dos <a href=\"http:\/\/en.wikipedia.org\/wiki\/Chief_executive_officer\"><font color=\"#5588aa\">CEOs (diretor-presidente)<\/font><\/a> de suas empresas do que com dinheiro. <a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1260368\"><font color=\"#5588aa\">Pesquisa<\/font><\/a> realizada por v&aacute;rios professores de contabilidade da Universidade de Pittsburgh e da Universidade de Washington usaram uma amostra global de manipula&ccedil;&otilde;es cont&aacute;beis relevantes divulgados entre 1982 e 2005, para investigar os custos e benef&iacute;cios associados com divulga&ccedil;&atilde;o intencional de informa&ccedil;&otilde;es financeiras fraudulentas por parte dos <a href=\"http:\/\/en.wikipedia.org\/wiki\/Chief_financial_officer\"><font color=\"#5588aa\">CFOs (diretor-financeiro).<\/font><\/a><\/span><\/span><\/div>\n<div class=\"post-header-line-1\"> \t\t&nbsp;<\/div>\n<div class=\"post-header-line-1\"> \t\t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">O que a pesquisa mostra &eacute; que os CFOs n&atilde;o s&atilde;o os instigadores de manipula&ccedil;&otilde;es cont&aacute;beis. Em vez disso, os CEOs, especialmente os poderosos, que t&ecirc;m patrim&ocirc;nio elevado, exercem enorme influ&ecirc;ncia sobre as decis&otilde;es de divulga&ccedil;&atilde;o financeira dos CFOs. Assim, os CFOs est&atilde;o respondendo mais a press&atilde;o CEO do que est&atilde;o na busca pessoal de benef&iacute;cios financeiros imediatos. Como resultado, o papel fiscalizador dos CFOs sobre relat&oacute;rios financeiros &eacute; prejudicado por essa press&atilde;o dos CEOs. <\/span><\/span><\/div>\n<div class=\"post-header-line-1\"> \t\t&nbsp;<\/div>\n<div class=\"post-header-line-1\"> \t\t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Os resultados gerais do estudo sugerem uma falha de governan&ccedil;a corporativa e t&ecirc;m implica&ccedil;&otilde;es para a reforma da governan&ccedil;a corporativa. Embora, algumas pessoas tenham colocado o foco na remunera&ccedil;&atilde;o baseada em a&ccedil;&otilde;es e seus efeitos sobre os falsos n&uacute;meros cont&aacute;beis dos CFOs, esta pesquisa sugere que refazer os pacotes de remunera&ccedil;&atilde;o de para os diretores financeiros n&atilde;o &eacute; a &uacute;nica resposta. Melhorar a independ&ecirc;ncia do CFO, limitando a press&atilde;o de CEOs no CFOs poderia tamb&eacute;m melhorar a qualidade dos relat&oacute;rios financeiros. Uma poss&iacute;vel forma para alcan&ccedil;ar isso seria ter conselhos ou comit&ecirc;s de auditoria mais envolvidos na avalia&ccedil;&atilde;o de desempenho do CFO . <\/span><\/span><\/div>\n<\/p><\/div>\n<div class=\"post-body entry-content\">\n<div align=\"justify\">\n<hr \/><\/div>\n<div align=\"justify\"> \t\t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Fonte : <a href=\"http:\/\/www.thesharblog.com\/blog\/2011\/02\/c-suite-pressure.html\"><font color=\"#5588aa\">C-Suite Pressure &#8211; John Sharbaugh <\/font><\/a><\/span><\/span><\/div>\n<div align=\"justify\"> \t\t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">&nbsp;<\/span><\/span><\/div>\n<div align=\"justify\"> \t\t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Artigo completo : <a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1260368\"><font color=\"#5588aa\">Aqui<\/font><\/a><\/span><\/span> \t\t<\/p>\n<hr \/><\/div>\n<div align=\"justify\"> \t\t<span style=\"font-size: 12px\"><span style=\"font-family: arial, helvetica, sans-serif\">Dica do Blog <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2011\/03\/por-que-os-cfos-se-envolvem-em.html\" target=\"_blank\" rel=\"noopener\">Contabilidade Financeira<\/a><\/span><\/span> \t\t<\/p>\n<hr \/><\/div>\n<div style=\"clear: both\"> \t\t<span _fck_bookmark=\"1\" style=\"display: none\">&nbsp;<\/span><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Por que os CFO&#39;s se envolvem em manipula&ccedil;&otilde;es cont&aacute;beis? Por Pedro Correia &nbsp; H&aacute; um<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[102],"tags":[],"class_list":["post-890","post","type-post","status-publish","format-standard","hentry","category-fraudes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CFO x Fraudes Cont\u00e1beis - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2011\/03\/14\/cfo-x-fraudes-contabeis\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFO x Fraudes Cont\u00e1beis - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Por que os CFO&#039;s se envolvem em manipula&ccedil;&otilde;es cont&aacute;beis? 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