Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-04-03T15:11:00Z No. of bitstreams: 1 Marcos Antonio Oliveira da Cruz_.pdf: 640790 bytes, checksum: 623f1ee13db13c32e2c666c7a4983799 (MD5) / Made available in DSpace on 2018-04-03T15:11:00Z (GMT). No. of bitstreams: 1 Marcos Antonio Oliveira da Cruz_.pdf: 640790 bytes, checksum: 623f1ee13db13c32e2c666c7a4983799 (MD5) Previous issue date: 2017-08-23 / Nenhuma / O objetivo geral desse estudo foi descrever características da disciplina de perícia ministrada em cursos de Ciências Contábeis de Instituições de Ensino Superior da Região Norte do Brasil.A população do estudo é formada por 99 (noventa e nove) cursos e a amostra é composta por 45 (quarenta e cinco) cursos. Trata-se de uma pesquisa aplicada quanto à sua natureza, com abordagem predominantemente qualitativa, descritiva quanto ao seu objetivo e documental no que tange ao procedimento técnico. Foram examinadas características como: denominações da disciplina; conteúdos programáticos; metodologias de ensino (estratégias didáticas); metodologias de avaliação do aprendizado; carga horária e semestre de oferta da disciplina. Constatou-se que a disciplina de perícia é ministrada em todos os cursos das IES da amostra, predominando conteúdos relacionados com perícia contábil e arbitragem; há uma prevalência do uso de aulas expositivas, trabalhos em grupo e/ou individual e seminários como estratégias didáticas; o mesmo ocorrendo com o uso de provas descritivas e/ou objetivas, assiduidade e trabalhos individuais e/ou em grupos para a avaliação da aprendizagem dos alunos; a carga horária destinada para o ensino da disciplina varia entre 51 e 80 h-a; e em geral é ministrada no 7º ou 8º semestre, ou seja, entre o penúltimo e último semestres do curso. / The general objective of this study was to describe the characteristics of Forensic Accounting discipline taught in a sample of 45 (forty five) HEI Accounting Courses in the North Region in Brazil. It is an applied research in nature, mainly qualitative approached research, descriptive in its objective and documental concerning the technical procedure. Some characteristics were examined, as follows: discipline denominations, programs contents, teaching methodologies (didactic strategies), learning evaluation methodologies, academic load and discipline’s offering semester. It was known that the Forensic Accounting discipline is taught in all the HEI’s courses in the sample, being predominant contents covering forensic accounting and arbitration; there is a prevalence in the use of expositive classes, group and/or individual works and seminars as didactic strategies, occurring the same with descriptive and/or objective evaluations, attendance and group and/or individual work to the students’ learning evaluation; the academic load dedicated to the discipline’s teaching varies from 51 to 80 hours of class and it is generally taught in the seventh or eighth semesters, i.e., between the course’s second-to-last and the last semester.

Made available in DSpace on 2016-04-25T18:40:12Z (GMT). No. of bitstreams: 1 Priscilla Silva Silvestrin.pdf: 2575883 bytes, checksum: 99bc891011c00cd2b95df9c6a98a7082 (MD5) Previous issue date: 2015-12-22 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The Accounting Science's mission is to assist decision making. The accounting reports are the instrument by which the water meter provides information that will serve as a resource to meet this purpose. Judicial accounting expertise serve a specific external user, which is the judge who has the task of resolving social conflicts installed with justice and equity. The main objective of this research is to analyze the performance of judicial accounting expertise in Sao Paulo in the first half of 2015. The study used based on the data made public by the São Paulo State Court of Justice relating to judicial decisions handed down in the period and procedural movements using quantitative methods. In addition to quantitative methodology, the paper presents literature, intended to clarify and bring concepts relating to Accounting and the science of law, which includes forensic accounting expert. From the collected data it is possible to realize the increase of judicial decisions in time and that the ratio between the number of sentences and those who have the term forensic accounting is on average 0.55% (zero point fifty-five percent). In decisions where there is mention of the term forensic accounting, in 46% (forty-six percent) of them, the judge denies the realization of forensic accounting, 23% (twenty three percent) the judge believes it would be the case achievement of expertise, but these were not required and 31% (thirty-one percent) was the approval of the accounting expert evidence. Of deferred and unrealized sentences, 11% (eleven percent) of cases, given up parts of the production of evidence, in 24% (twenty-four percent) the parties have not submitted enough documents to carry out the expertise and 65 % (sixty five percent), the parties failed to collect fees. The skills deferred and performed, 88% (eighty eight percent) there was no assistant coach, while in 12% (twelve percent) decisions there. From the decisions where there was contradictory regarding the accounting demonstration, it was found that the appointed experts, 12% (twelve percent) do not have active registration with the Regional Accounting Council and 82% (eighty two percent) did not It has registered curriculum in the Lattes platform / A Ciência Contábil tem por missão auxiliar a tomada de decisão. Os relatórios contábeis são o instrumento pelo qual o contador apresenta informações que servirão como subsídio para atender a esta finalidade. As perícias contábeis judiciais servem a um usuário externo específico, qual seja o juiz de direito, que possui a missão de dirimir conflitos sociais instalados com justiça e equidade. O objetivo central desta pesquisa é analisar a realização da perícia contábil judicial na cidade de São Paulo no primeiro semestre de 2015. O trabalho utilizou como base os dados tornados públicos pelo Tribunal de Justiça do Estado de São Paulo relativos às sentenças judiciais prolatadas no período e andamentos processuais utilizando métodos quantitativos. Além de metodologia quantitativa, o trabalho apresenta pesquisa bibliográfica, destinada a aclarar e aproximar conceitos relativos às Ciências Contábeis e à Ciência do Direito, onde se insere a perícia contábil judicial. A partir dos dados colhidos é possível perceber o aumento das decisões judiciais no tempo e que a razão entre o número de sentenças e àquelas que possuem o termo perícia contábil é em média 0,55% (zero vírgula cinquenta e cinco por cento). Nas decisões em que há menção ao termo perícia contábil, em 46% (quarenta e seis por cento) delas, o juiz nega a realização da perícia contábil, em 23% (vinte e três por cento) o juiz entende que seria o caso de realização de perícia, mas estas não foram requeridas e em 31% (trinta e um por cento) houve o deferimento da prova pericial contábil. Das sentenças deferidas e não realizadas, em 11% (onze por cento) dos casos, as partes desistiram da produção da prova, em 24% (vinte e quatro por cento) as partes não apresentaram documentos suficientes para a realização da perícia e em 65% (sessenta e cinco por cento), as partes deixaram de recolher honorários. Das perícias deferidas e realizadas, 88% (oitenta e oito por cento) não houve assistente técnico, ao passo que em 12% (doze por cento) das decisões houve. A partir das decisões em que houve contraditório com relação à manifestação contábil, constatou-se que dos peritos nomeados, 12% (doze por cento) não possui registro ativo junto ao Conselho Regional de Contabilidade e 82% (oitenta e dois por cento) não possui currículo cadastrado na plataforma Lattes

本研究主要探討臺灣地方法院民事訴訟案件，透過會計鑑定之輔助，是否可以提升訴訟之經濟性。本研究將訴訟之經濟性分別以上訴與否、維持原判決與否、和解與否三項變數來加以衡量，採行法律實證分析。實證結果顯示執行會計鑑定不能夠降低兩造當事人上訴之比例，且達統計顯著水準、不能增加上級審法官維持下級審法官判決之比例，但未達統計顯著水準、不能增加兩造當事人和解之比例，但未達統計顯著水準。推論原因為有執行會計鑑定之案件其案件本身較為複雜且困難，而複雜案件本身上訴率即較高、維持原判決率即較低及和解率即較低。 / The purpose of this study is to investigate whether using forensic accounting litigation support service to assist civil litigation cases proceeded in Taiwan District Court enhances the economics of litigation. The study adopts empirical legal research approach to examine the impacts of forensic accounting litigation support on the the outcome of civil action. The study uses three indexes to measure. The indexes are appealing or not, affirming appeals or not and reaching a settlement or not. The results indicate that (1)if court used forensic accounting litigation support, the appeal rate will not be lower and it reach statistical significant level；(2) if court used forensic accounting litigation support, affirmed appeals rate will not be higher but it didn’t reach statistical significant level；(3) if court used forensic accounting litigation support, settlement rate will not be higher but it didn’t reach statistical significant level. According the analysis, the potential cause includes the civil action cases which use forensic accounting litigation support are more complicated than the civil action cases don’t use. There are the more complicated civil action cases having higher appeal rate, lower affirmed appeals rate and lower settlement rate.

在訴訟審理之過程中，鑑識會計輔助法官釐清複雜商業交易的角色，日趨重要。本研究以地方法院民事訴訟之判決書為研究樣本，探討我國司法體制下，當事人主動聲請鑑定、案件爭點涉及損害賠償、案件複雜程度以及當事人特徵是否為影響有權命行鑑定者命行會計鑑定決策之重要因素。本研究之實證結果顯示，在財務或會計相關之訴訟中，當事人主動聲請鑑定及案件爭點涉及損害賠償之判斷兩因素與命行會計鑑定之決策呈顯著正相關，表示此兩因素將使有權命行鑑定者命行會計鑑定之可能性增加。案件複雜程度(以原告聲明數量及是否有反訴衡量)與命行會計鑑定之決策呈現顯著正相關，表示當原告聲明數量愈多及有反訴之情形時，有權命行鑑定者命行會計鑑定之可能性較高。至於當事人特徵變數，研究結果發現，當事人為上市、櫃公司時，與命行會計鑑定之決策呈顯著負相關。亦即，當事人為上市、上櫃公司時，有權命行鑑定者決定命行會計鑑定之可能性較低。 / The legal supporting role of forensic accountant in litigation process via clarifying the complex business transactions has become increasing important in recent years. Based on a sample of civil litigation verdicts issued by district courts located in Taiwan, this study explores whether the presence of voluntary request for forensic accounting service by the plaintiff or the defendant, damage claim-related litigations, the complexity of litigations and the features of the litigation parties are associated with the decision made by the judge to request a forensic accounting service. The empirical results indicate that in financial or accounting related civil litigations, the presence of voluntary request for forensic accounting service and damage claim-related litigation issues are significantly and positively associated with judge’s decision to request forensic accounting service. This study also finds that the complexity of litigation cases (measured the number of plaintiff’s motions and a counter-claim made by defendant) are significantly and positively related to the use of forensic accounting service decision. With respect to the feature of litigation parties, the findings show that litigations with listed company as one of the parties are significantly but negatively associated with the use of forensic accounting service.

本研究探討影響法官對於會計鑑定意見採納程度之因素。本文以2000年至2016年間有關會計鑑定之民事訴訟判決書為研究樣本，分別就鑑定人之身分(係機關或個人)、鑑定人是否具名及是否到庭陳述、鑑定人之選任方式等特性，探討其與法官對會計鑑定意見採納程度是否存在關聯性。實證結果顯示，鑑定人具有身分為機關、採具名方式提供意見，以及係由兩造合意選任等特性，與法官採納程度存在正向關聯性；鑑定人到庭陳述則與法官對鑑定意見的採納程度不存在顯著關聯性。 / This study examines the determinants of judges’ adoption of opinions provided by forensic accounting experts in civil litigation cases. Based on a sample of verdicts over the period of 2000 to 2016 issued by judges, this study empirically investigates the association between features of forensic accounting experts (whether the experts performing their services on behalf of their institutes, providing signed statements of opinion on forensic findings, being appointed on a consensus from plaintiffs and defendants, or making appearance in court) and the opinion adoption behavior of the judges (whether the forensic findings are fully adopted, partly adopted or completely refuted by the judge) resided in Taiwan district courts and high courts. The empirical results show that cases with forensic accounting experts performing their services on behalf of their institutes, providing singed opinion statements and appointed by both parties of the litigation are positively associated with the a more positive opinion adoption behavior of judges. However, this study fails to find a significant association between whether the forensic accounting experts would make their appearance in court and the opinion adoption behavior of the judges.

MSc (Zoology) / Department of Zoology

“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

The research was conducted as a result of the researcher‟s concern that the possibility exists that members of the different law enforcement agencies in South Africa might have a misconception about the mandate and functions of the Financial Intelligence Centre. If such a misconception in fact exists, it poses a huge challenge towards fruitful co-operation among the Centre and the different law enforcement agencies. The researcher identified certain practical problems, namely, that investigators are not aware of the types of intelligence that the Centre could provide them with, and that investigators might not be informed about the specific procedures to follow when they need to request intelligence from the Centre. The research has shown that, in the past, the Centre has been a useful source of crime intelligence concerning a range of predicate offences including narcotics, fraud and tax related crimes. The research has further found that, although the majority of participants gained a lot of experience in law enforcement and investigations, they had limited awareness about the Financial Intelligence Centre and its functions. This research project studied the utilisation of the Financial Intelligence Centre as a crime intelligence source. / Police Practice / M. Tech. (Forensic Investigation)

Made available in DSpace on 2015-12-03T18:35:23Z (GMT). No. of bitstreams: 1 Erasmo_Aparecido_Piccolo.pdf: 1376633 bytes, checksum: e1caf1219ae76bbc8c1e8dd1273f1aa4 (MD5) Previous issue date: 2012-09-05 / The court appointed expertise in the judicial exerts an important social function, to assist the court with explanations of technical and / or scientific, helping make decisions in the course of civil proceedings. This requires that the work of the expert, the expert report materialized accounting, is quality. The number of lawsuits related to financial institutions leads the top of the list of the Courts of Justice, which provided the opportunity to investigate the performance of professional experts in this environment. The eim of this study was to investigate the procedures used by experts appointed by the judges in the region of Bauru-SP in civil operations with overdraft. The research is descriptive, qualitative and documentary analysis. The raised the necessary procedures to work in the literature and expert in the rules of the CFC - Federal Accounting Council. In the sequel, began the field research, in an exploratory way, through the analysis documents obtained from six cases to civil courts in the region of Bauru-SP, in which we investigated the performanced of experts and sentences handed down by judges. The assessment was made by triangulation of existing procedures in the literature and in the CFC rules with the reports of the experts, accountants, administrators and economists, with the sentences handed down by judges. The model developed allowed gouge the quality of expert advice through compliance procedures and expert Degree Award of Use - GUL - by judges, with the use of keywords. The results showed that the accounting expertise is required in civil operations with overdraft and also the studies analyzed are good quality. It was found that increasing the quality and/or compliance with existing procedures in the literature and in the CFC rules are reflected in the GUL, causing its increase. The research revealed that the higher the quality of forensic work, the greater its use in their sentencing judges / A per??cia cont??bil no ??mbito judicial exerce uma fun????o social relevante, ao auxiliar o juiz com esclarecimentos de natureza t??cnica e / ou cient??fica, ajudando-o tomar decis??es no curso do processo civil. Isso requer que o trabalho do perito, materializado no laudo pericial cont??bil, seja de qualidade. A quantidade de a????es judiciais relacionadas ??s institui????es financeiras lidera o topo da lista dos Tribunais de Justi??a, o que ofereceu a oportunidade para investigar a atua????o profissional dos peritos neste ambiente. O objetivo do estudo foi investigar os procedimentos adotados por peritos nomeados pelos ju??zes na regi??o de Bauru-SP em processos c??veis de opera????es com cheque especial. A pesquisa ?? descritiva, qualitativa e com an??lise documental. Foram levantados os procedimentos necess??rios ao trabalho pericial existentes na literatura e nas normas do CFC - Conselho Federal de Contabilidade. Na sequencia, iniciou-se a pesquisa de campo, de forma explorat??ria, por meio da an??lise documental de seis processos obtidos junto ??s varas c??veis da regi??o de Bauru-SP, nos quais foram investigadas as atua????es dos peritos e as senten??as proferidas pelos ju??zes. A aprecia????o se deu pela triangula????o dos procedimentos existentes na literatura e nas normas do CFC com os laudos dos peritos, contadores, administradores e economistas, com as senten??as proferidas pelos ju??zes. O modelo elaborado permitiu aferir a qualidade do laudo pericial por meio do cumprimento dos procedimentos periciais e o Grau de Utiliza????o do Laudo - GUL - pelos ju??zes, com o uso de palavras-chave. Os resultados evidenciaram que a per??cia cont??bil ?? necess??ria nos processos c??veis de opera????es com cheque especial e, ainda, os trabalhos analisados s??o de boa qualidade. Constatou-se que o aumento da qualidade e/ou a concord??ncia dos procedimentos existentes na literatura e nas normas do CFC refletem-se no GUL, provocando seu aumento. A pesquisa revelou que, quanto maior a qualidade do trabalho pericial, maior a sua utiliza????o nas senten??as proferidas pelos ju??zes