Ethics of the Accountant in the Face of Tax Fraud Modalities

Ccoyllo-Alfaro M.; Vilchez-Campaña G.; Baylón-Gonzales B. · Advances in Intelligent Systems and Computing (2021) · DOI: 10.1007/978-3-030-68083-1_10

Resumen

The ethics of accounting professionals is a fundamental element in the actions to eradicate the different forms of tax fraud. This research aimed to analyze the correlational effect of the external accountant’s ethics against different forms of fraud, which, in the context of this research, are commonly committed by medium and small companies (SMEs). In a sample of 50 external accountants from Lima, Peru, the correlation between the accountant’s ethics and the selected tax fraud modalities (tax evasion and tax simulation) have analyzed. Regarding the ethics of external accountants, it has concluded that independence of criteria is the variable with the most significant influence since the accountant almost always acts with honesty, objectivity, and impartiality when executing their consultancies. Therefore, this work reaffirms the importance of accountant ethics as a means to eradicate tax fraud.

Instituciones: Universidad de Ciencias y Humanidades