Fraude y lavado de dinero: Amenazas y vulnerabilidades de fuentes distintas al efectivo

Natalia Cohen; Gajindra Maharaj

doi:10.56503/Contabilidad_y_Auditoria/Nro.53(27)/2038

Natalia Cohen Universidad Nacional de Cordoba
Gajindra Maharaj York University

DOI: https://doi.org/10.56503/Contabilidad_y_Auditoria/Nro.53(27)/2038

Palabras clave: Fraude, Lavado de dinero, Fraude impositivo, Fraude hipotecario, Robo de identidad, Intermediación financiera

Resumen

El estudio muestra actividades de fraude y lavado de dinero que proviene de transacciones no originadas en efectivo, en un contexto de corrupción. Se proporciona evidencia de por qué tales comportamientos persisten a pesar de la regulación y las barreras anticorrupción, explicando el papel de la contabilidad y la estructura de las redes utilizadas para facilitar fraudes en áreas del sistema de salud, impositivo, hipotecario y robo de identidad en EE. UU. En busca de validez externa, se analiza un hecho ocurrido en 2014 en Argentina, que finalizó en la primera condena por la figura penal de intermediación financiera no autorizada.

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Biografía del autor/a

Natalia Cohen, Universidad Nacional de Cordoba

Contadora Pública.

Magister en Contabilidad.

Profesor Asistente. Facultad de Ciencias Económicas, Universidad Nacional de Córdoba. Argentina.

Gajindra Maharaj, York University

• Ingeniero mecánico
• Finanzas, MBA Contabilidad
• Profesor asistente. Departamento de Contabilidad. Artes liberales y estudios profesionales. York University. Toronto. Canadá.

Citas

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