Comportamientos que conllevan sanciones de los Contadores Públicos por suspensión en el periodo 2016 al 2018

Abstract

The theme of this research is focused on quantitative analysis, where it is carried out through the type of research ex post facto, aimed at identifying which are the behaviors of public accountants that lead to suspension sanctions applied by the central board of accountants from 2016 to 2018, reviewing these behaviors since Law 43 of 1990 Once the regulations governing this investigation have been established, all the sanctions issued by the central board of accountants within the framework of the suspension of the position as public accountant or fiscal reviewer are investigated on the page of the central board of accountants. On this page you will find real data such as the name, Cedula, Position, Sanction, Detail, Date of resolution, Date of execution, Year, Conduct, Sex, Position, Summary of conduct, Duration of the sanction, Articles of Law 43 of 1990 implied for the opinion of the sanction variables that are used next to look for the relation that there is between the sanctioned conducts and the code of ethics, where it also allows to emit some opinions about the findings that are going to serve to professionals and students of the Public Accounting, evidencing that from the point of view of the real thing mistakes and misdemeanors are committed that are sanctioned, the probabilities of committing them and also the conducts that are committed in the daily life and that they are not given the necessary importance as it is the professional ethics.