O presente estudo é uma investigação empírica de natureza qualitativa e tem por objetivo comparar as características das fraudes praticadas por meio de manipulação nas demonstrações contábeis das empresas Daslu, Kmart e Avestruz Master. Buscou-se verificar diferenças entre fraudes no Brasil e nos Estados Unidos, no que se refere às motivações e finalidades da ação fraudulenta, aos métodos de manipulação contábil utilizados e à governança corporativa adotada pelas empresas. O trabalho foi desenvolvido seguindo a metodologia do estudo de casos múltiplos, utilizando-se um protocolo, que contemplou os procedimentos e as regras gerais obedecidas na pesquisa, com a função de incrementar a confiabilidade do estudo e orientar o trabalho do pesquisador. A seleção dos casos estudados foi feita com base em pesquisas anteriores, que mencionaram fraudes praticadas no Brasil e nos Estados Unidos, na última década. Os resultados indicam que as fraudes apresentaram diferenças na natureza e na autoria dos atos fraudulentos, com evidências da aplicação das teorias do triângulo da fraude (TTF) e dos escândalos corporativos (TEC). Considerando que as corporações brasileiras estudadas possuíam sistema de governança corporativa concentrado, similar ao de empresas europeias, as diferenças observadas nas fraudes investigadas podem ser explicadas pela teoria dos escândalos corporativos, defendida por Coffee Jr. (2005). / The present study is an empirical research of qualitative nature and aims to compare the characteristics of fraud committed by means of manipulation in the financial statements of Daslu, Kmart and Avestruz Master companies. It has been trying to check differences between fraud in Brazil and in United States with regard to the motivations and purposes of the fraudulent action, accounting handling methods used and to corporate governance adopted by companies. The work was developed, following the methodology of study of multiple cases, using a case study protocol, which included general rules and procedures observed in the survey, with the function of increasing the reliability of the study and guide the researcher work. The selection of studied cases was based on previous research that mentioned fraud practiced in Brazil and in United States in last decade. The results indicate that frauds have showed differences in fraud operation and in its author, with evidence of the application of fraud triangle (TTF) and the corporate scandals (TEC) theories. Whereas the corporations studied had corporate governance system similar to that of European companies, the observed differences in investigated frauds can be explained by the theory of corporate scandals (TEC) defended by Coffee Jr. (2005).

O presente estudo é uma investigação empírica de natureza qualitativa e tem por objetivo comparar as características das fraudes praticadas por meio de manipulação nas demonstrações contábeis das empresas Daslu, Kmart e Avestruz Master. Buscou-se verificar diferenças entre fraudes no Brasil e nos Estados Unidos, no que se refere às motivações e finalidades da ação fraudulenta, aos métodos de manipulação contábil utilizados e à governança corporativa adotada pelas empresas. O trabalho foi desenvolvido seguindo a metodologia do estudo de casos múltiplos, utilizando-se um protocolo, que contemplou os procedimentos e as regras gerais obedecidas na pesquisa, com a função de incrementar a confiabilidade do estudo e orientar o trabalho do pesquisador. A seleção dos casos estudados foi feita com base em pesquisas anteriores, que mencionaram fraudes praticadas no Brasil e nos Estados Unidos, na última década. Os resultados indicam que as fraudes apresentaram diferenças na natureza e na autoria dos atos fraudulentos, com evidências da aplicação das teorias do triângulo da fraude (TTF) e dos escândalos corporativos (TEC). Considerando que as corporações brasileiras estudadas possuíam sistema de governança corporativa concentrado, similar ao de empresas europeias, as diferenças observadas nas fraudes investigadas podem ser explicadas pela teoria dos escândalos corporativos, defendida por Coffee Jr. (2005). / The present study is an empirical research of qualitative nature and aims to compare the characteristics of fraud committed by means of manipulation in the financial statements of Daslu, Kmart and Avestruz Master companies. It has been trying to check differences between fraud in Brazil and in United States with regard to the motivations and purposes of the fraudulent action, accounting handling methods used and to corporate governance adopted by companies. The work was developed, following the methodology of study of multiple cases, using a case study protocol, which included general rules and procedures observed in the survey, with the function of increasing the reliability of the study and guide the researcher work. The selection of studied cases was based on previous research that mentioned fraud practiced in Brazil and in United States in last decade. The results indicate that frauds have showed differences in fraud operation and in its author, with evidence of the application of fraud triangle (TTF) and the corporate scandals (TEC) theories. Whereas the corporations studied had corporate governance system similar to that of European companies, the observed differences in investigated frauds can be explained by the theory of corporate scandals (TEC) defended by Coffee Jr. (2005).

Allmän revisionsplikt avskaffades 1 november 2010 för att förenkla administrationen och kostnaderna för småbolag. Förhoppningen med regelförenklingen var att stärka bolagens konkurrenskraft och skapa tillväxt i ekonomin. Revisionsplikt har debatterats sedan den avskaffades. Förespråkarna inom näringslivet vill höja gränsvärden för revisionsplikt, det vill säga att fler företag skulle få valfrihet om de vill ha revision. Medan myndigheterna upplever nackdelar som ökad ekonomisk brottslighet och vill därför återinföra allmän revisionsplikt. Studiens syfte var att undersöka myndigheternas nuvarande inställning gällande hur revisionsplikten har påverkat den ekonomiska brottsligheten i Sverige. En kvalitativ studie genomfördes som bygger på sekundär- och primärdata. Studiens huvudsakliga fokus är sekundärdata som erhölls genom myndighetsrapporter, medan primärdata erhölls genom intervjuer med Ekobrottsmyndigheten och Skatteverket. För att besvara forskningsfrågan har ett abduktivt angreppssätt använts för att undersöka hur lämplig teorin är för att belysa samband i det empiriska datamaterialet. Studien tar stöd av Fraud Triangle Theory som förklarar orsakerna till ekonomiska brott och Fraud Diamond Theory som lägger till en fjärde dimension och beskriver individens förmåga att utföra brottet. I studien framkom att myndighetens farhågor om ökad ekobrottslighet hade slagit in, men att det inte går att fastställa hur mycket ekobrotten hade ökat sedan revisionsplikten avskaffandes. Vilket beror på att ekonomiska brott är komplexa och beror på ett flertal faktorer. Studien visar även på att det krävs mer än en möjlighet, såsom slopande av allmän revisionsplikt, till brott för att ett brott ska realiseras, vilket ställer överens med Diamond Fraud Theory. Många myndigheter har fortfarande en åsikt om att revisionsplikt bör återinföras, då näringslivet behöver någon form av stöd och kontroll. Allmän revisionsplikt kan troligen inte återinföras med tanke på den internationella konkurrensen. Myndigheterna föreslår därför alternativa åtgärder för att begränsa den ekonomiska brottsligheten. / The general audit obligation was abolished on 1 November 2010 to simplify the administration and costs for small companies. The hope with the simplification of the rules was to strengthen the companies’ competitiveness and create growth in the economy. The audit obligation has been debated since it was abolished. Advocates in the business community want to raise the limit values for auditing obligations, that is more companies would have freedom of choice if they want an audit. While the authorities experience disadvantages such as increased financial crime and therefore want to reintroduce a general audit obligation. The purpose of the study was to examine the authorities’ attitude on how the audit obligation has affected economic crime in Sweden.  A qualitative study was constructed based on secondary and primary data. The main focus of the study is secondary data obtained through government reports, while primary data were obtained through interviews with Ekobrottsmyndigheten and Skattemyndigheten. To answer the research question, an abductive approach has been used to investigate how appropriate the theory is för elucidating connections in the empirical data material. The study is supported by the Fraud Triangle Theory which explains the causes of economic crime and the Fraud Diamond Theory which adds a fourth dimension and describes the individual’s ability to commit crime. The study revealed that the authority’s fears of increased eco-crime had taken hold, but that it was not possible to determine how much the eco-crime had increased since the audit obligation was abolished. Which is because economic crimes are complex and depend on a number of factors. The study also shows that more than one possibility of crime, such as general audit obligation, is required for a crime to be realized, which is in line with Diamond Fraud Theory. Many authorities still have an opinion that the audit obligation should be reintroduced, as the business community needs some form of support and control. The general audit obligation can probably not be reintroduced in view of international competition. The authorities are therefore proposing alternative measures to limit economic crime.