"THE DR OF THE FINANCIAL PART"

Abstract

Financial Part case discusses the issue of accounting fraud involving related parties. Objective of the case is to stimulate critical reflection by students on the consequences of corporate fraud for external accounting users and for the company itself, being useful for learning concepts in subjects associated with auditing, commercial legislation, advanced accounting and financial market. In addition, ethical reflections are carried out on the role of the accountant in the face of examples of how fraud can occur and its various impacts on the accounting information of organizations, as well as the decisions made by those who have control and/or only significant influences on companies. In this way, the case is based in real data of accounting frauds in financial institutions, making students experience the dilemmas of different occurrences in real life and, thus, being able to recognize and describe the problems faced by accounting professionals in ethically questionable situations.