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Ethics of the Accountant in the Face of Tax Fraud Modalities

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Artificial Intelligence, Computer and Software Engineering Advances (CIT 2020)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1327))

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Abstract

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.

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Authors and Affiliations

  1. Accounting, Economic and Financial Faculty, Universidad de Ciencias y Humanidades, Lima, Peru

    Mercedes Ccoyllo-Alfaro, Geraldine Vilchez-Campaña & Beatriz Baylón-Gonzales

Authors
  1. Mercedes Ccoyllo-Alfaro
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  2. Geraldine Vilchez-Campaña
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  3. Beatriz Baylón-Gonzales
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Corresponding author

Correspondence to Beatriz Baylón-Gonzales .

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Editors and Affiliations

  1. Eindhoven University of Technology, Eindhoven, Noord-Brabant, The Netherlands

    Miguel Botto-Tobar

  2. Universidad de las Fuerzas Armadas ESPE, Sangolquí, Ecuador

    Henry Cruz

  3. University of Valencia, Valencia, Valencia, Spain

    Angela Díaz Cadena

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Ccoyllo-Alfaro, M., Vilchez-Campaña, G., Baylón-Gonzales, B. (2021). Ethics of the Accountant in the Face of Tax Fraud Modalities. In: Botto-Tobar, M., Cruz, H., Díaz Cadena, A. (eds) Artificial Intelligence, Computer and Software Engineering Advances. CIT 2020. Advances in Intelligent Systems and Computing, vol 1327. Springer, Cham. https://doi.org/10.1007/978-3-030-68083-1_10

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