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TITLE:
Auditoría de los estados financieros y fraude: El Caso Pescanova como estudio de referencia - TFG:6382
Handle: https://hdl.handle.net/20.500.11797/TFG6382

Student:Negri, Luciana Lisette
Language:spa
Title in original language:Auditoría de los estados financieros y fraude: El Caso Pescanova como estudio de referencia
Title in different languages:Financial Statement Audit and Fraud: The Pescanova Case as a Reference Study
Keywords:Fraud, Pescanova, Audit
Subject:Frau fiscal
Abstract:This Bachelor's Thesis explores the world of corporate fraud and the responsibilities placed on external auditors. We use the emblematic Pescanova Case as a reference study because it represents one of the largest fraud schemes in Spain, for which the National Court issued convictions for both Pescanova's management and the external auditor. Throughout the investigation, we closely examine the reasons that led Pescanova to engage in fraudulent practices, examine how the complex fraud system devised by its own top management operated for over a decade, evaluate the role played by the appointed auditor, and assess the responsibilities determined by the National Court and the Supreme Court.
Project director:Rodríguez Merayo, María Araceli
Department:Gestió d'Empreses
Education area(s):Finances i Comptabilitat
Entity:Universitat Rovira i Virgili (URV)
Creation date in repository:2023-09-20
Work's public defense date:2023-09-12
Academic year:2022-2023
Confidenciality:No
Subject areas:Economic and business sciences
Access rights:info:eu-repo/semantics/openAccess
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