Forensic Accounting as an Instrument to Fight Corruption: a study on the performance of the federal criminal expert in operation Lava-Jato

Abstract

ABSTRACT

Objective: This research aimed to describe the performance of the Federal Accounting Criminal Expert in instrumentalizing the anti-corruption processes during Operation Lava-Jato.

Method and approach: This is a qualitative, descriptive, and documental study. Interviews were conducted with two Federal Criminal Experts to obtain the data, and their accounting reports were analyzed. The documentation used for this research was three accounting-financial expert reports, prepared by federal criminal experts in the technical-scientific sector of the Regional Superintendence (SR) of the DPF in the State of Paraná. In addition, two semi-structured interviews were carried out with two federal criminal experts from Area 1 (Accounting Sciences or Economic Sciences), who were responsible for preparing the referred reports. It should be noted that the content of the interview questions was prepared in accordance with the theoretical framework.

Main results: This study proved that Forensic Accounting is important in combating corruption and that the performance of the criminal expert is fundamental in instrumentalizing the evidence within the Operation. Through the analysis of the reports and interviews with the experts, these professionals are responsible for clarifying the truth of the facts based on the evidence and material traces, results of crimes investigated in the course of the Operation.

Contributions: In different situations, the expert reports were sufficient to evidence financial crimes, proving and describing the offenses committed by criminal organizations, instrumentalizing the accusations offered by the Public Ministry.

Originality and relevance: Unlike previous research, this study refers to the objective contribution of criminal accounting expertise and the performance of forensic experts, identifying the instruments they use. It also contributes to students and accounting professionals, as it presents a growing demand and new career paths.