Fraudes contábeis e a formação acadêmica: percepção dos estudantes de contabilidade da Universidade Estadual do Piauí - UESPI do campus poeta Torquato Neto sobre a responsabilidade legal do profissional contábil

Abstract

The rise in accounting fraud practices has led the market to intensify its demand for ethical, responsible professionals committed to the fundamental principles that guide the accounting profession. Therefore, this study investigated the level of knowledge among undergraduate accounting students regarding the legal responsibility of accounting professionals in cases of fraud. The research began with the question: what is the level of knowledge of undergraduate accounting students at the State University of Piauí (UESPI), Poeta Torquato Neto campus, regarding the legal responsibility of accounting professionals in cases of fraud? The overall objective is to demonstrate the level of knowledge of undergraduate accounting students at UESPI, Poeta Torquato Neto campus, about legal responsibility in relation to accounting fraud. The specific objectives are: to map the profile of undergraduate accounting students at UESPI's Torquato Neto Campus, to identify students' perceptions of the application of the civil and penal codes in relation to the responsibility of accounting professionals in cases of fraud, and to analyze the students' level of knowledge about the legal responsibility of accounting professionals. The research employed a mixed-methods approach (qualitative and quantitative), with descriptive purposes, and was developed through bibliographic research and a case study. Data were collected using a structured questionnaire with Likert scale questions. The results indicated that students have a high level of knowledge about the legal responsibility of accountants, recognizing the need for professional ethics in combating accounting fraud. Thus, a high level of knowledge was identified among undergraduates regarding the legal responsibility of accounting professionals in cases of fraud.