The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil

Priscilla Borges Tiago Campos () and Poliano Bastos da Cruz ()
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Priscilla Borges Tiago Campos: Fucape Business School, Brazil
Poliano Bastos da Cruz: Fucape Business School, Brazil

New Challenges in Accounting and Finance, 2021, vol. 5, 67-78

Abstract: This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use their knowledge to clarify facts, discover accounting fraud, and ensure the correct use of resources. In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.

Keywords: Expert Accountant; Skills; Justice Prosecutors; Accountants (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:bco:ncafaa::v:5:y:2021:p:67-78

DOI: 10.32038/NCAF.2021.05.05

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