Los delitos contra la fe pública y el impacto social y financiero en la profesión contable, durante los años 2012-2016

Abstract

This paper seeks to bring to the attention of professionals in public accounting the impact that has generated throughout history unethical behavior in the development of accounting profession and crimes committed, which undermine the vote of confidence given to the accountant called "faith Public ". All this tied to the contemporary perception of ethics and the eagerness of the state to safeguard trust in it. The investigation, in the development of its main objective, reveals actions committed by accounting professionals who attack the oath of public trust, leaving in evidence that for the most part, crimes are committed by a lack of ethics without distinction of gender; triggering with this effects and consequences such as the deterioration of income for professionals and for him State and the economic impact of sanctions. In addition, it considers the intentionality of the public accountant tied to the economic environment of the time and the particular interest as a variable at the time of lacking ethics.