La incorporación de criptomonedas en las compañías de interés público: posibilidad de fraude financiero

ilustraciones, graficas

Autores:
Triana Espitia, Nestor Eduardo
Tipo de recurso:
Fecha de publicación:
2022
Institución:
Universidad Nacional de Colombia
Repositorio:
Universidad Nacional de Colombia
Idioma:
spa
OAI Identifier:
oai:repositorio.unal.edu.co:unal/81769
Acceso en línea:
https://repositorio.unal.edu.co/handle/unal/81769
https://repositorio.unal.edu.co/
Palabra clave:
330 - Economía::336 - Finanzas públicas
FRAUDE DE VALORES
GOBIERNO CORPORATIVO
Securities fraud
Corporate governance
Criptomonedas
Fraude financiero
Criptoactivos
Interés público
Cryptocurrencies
Financial fraud
Crypto assets
Public interest
Rights
openAccess
License
Atribución-SinDerivadas 4.0 Internacional
id UNACIONAL2_2ce2853cf07286f2b4a362a59c7adc3d
oai_identifier_str oai:repositorio.unal.edu.co:unal/81769
network_acronym_str UNACIONAL2
network_name_str Universidad Nacional de Colombia
repository_id_str
dc.title.spa.fl_str_mv La incorporación de criptomonedas en las compañías de interés público: posibilidad de fraude financiero
dc.title.translated.eng.fl_str_mv The incorporation of cryptocurrencies in public interest companies: possibility of financial fraud
title La incorporación de criptomonedas en las compañías de interés público: posibilidad de fraude financiero
spellingShingle La incorporación de criptomonedas en las compañías de interés público: posibilidad de fraude financiero
330 - Economía::336 - Finanzas públicas
FRAUDE DE VALORES
GOBIERNO CORPORATIVO
Securities fraud
Corporate governance
Criptomonedas
Fraude financiero
Criptoactivos
Interés público
Cryptocurrencies
Financial fraud
Crypto assets
Public interest
title_short La incorporación de criptomonedas en las compañías de interés público: posibilidad de fraude financiero
title_full La incorporación de criptomonedas en las compañías de interés público: posibilidad de fraude financiero
title_fullStr La incorporación de criptomonedas en las compañías de interés público: posibilidad de fraude financiero
title_full_unstemmed La incorporación de criptomonedas en las compañías de interés público: posibilidad de fraude financiero
title_sort La incorporación de criptomonedas en las compañías de interés público: posibilidad de fraude financiero
dc.creator.fl_str_mv Triana Espitia, Nestor Eduardo
dc.contributor.advisor.none.fl_str_mv Valenzuela Jiménez, Luis Fernando
dc.contributor.author.none.fl_str_mv Triana Espitia, Nestor Eduardo
dc.subject.ddc.spa.fl_str_mv 330 - Economía::336 - Finanzas públicas
topic 330 - Economía::336 - Finanzas públicas
FRAUDE DE VALORES
GOBIERNO CORPORATIVO
Securities fraud
Corporate governance
Criptomonedas
Fraude financiero
Criptoactivos
Interés público
Cryptocurrencies
Financial fraud
Crypto assets
Public interest
dc.subject.lemb.spa.fl_str_mv FRAUDE DE VALORES
GOBIERNO CORPORATIVO
dc.subject.lemb.eng.fl_str_mv Securities fraud
Corporate governance
dc.subject.proposal.spa.fl_str_mv Criptomonedas
Fraude financiero
Criptoactivos
Interés público
dc.subject.proposal.eng.fl_str_mv Cryptocurrencies
Financial fraud
Crypto assets
Public interest
description ilustraciones, graficas
publishDate 2022
dc.date.accessioned.none.fl_str_mv 2022-08-02T17:08:32Z
dc.date.available.none.fl_str_mv 2022-08-02T17:08:32Z
dc.date.issued.none.fl_str_mv 2022
dc.type.spa.fl_str_mv Trabajo de grado - Maestría
dc.type.driver.spa.fl_str_mv info:eu-repo/semantics/masterThesis
dc.type.version.spa.fl_str_mv info:eu-repo/semantics/acceptedVersion
dc.type.content.spa.fl_str_mv Text
dc.type.redcol.spa.fl_str_mv http://purl.org/redcol/resource_type/TM
status_str acceptedVersion
dc.identifier.uri.none.fl_str_mv https://repositorio.unal.edu.co/handle/unal/81769
dc.identifier.instname.spa.fl_str_mv Universidad Nacional de Colombia
dc.identifier.reponame.spa.fl_str_mv Repositorio Institucional Universidad Nacional de Colombia
dc.identifier.repourl.spa.fl_str_mv https://repositorio.unal.edu.co/
url https://repositorio.unal.edu.co/handle/unal/81769
https://repositorio.unal.edu.co/
identifier_str_mv Universidad Nacional de Colombia
Repositorio Institucional Universidad Nacional de Colombia
dc.language.iso.spa.fl_str_mv spa
language spa
dc.relation.indexed.spa.fl_str_mv RedCol
LaReferencia
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spelling Atribución-SinDerivadas 4.0 Internacionalhttp://creativecommons.org/licenses/by-nd/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Valenzuela Jiménez, Luis Fernandofdadc437e027fe5b35e5255eeefa24a3Triana Espitia, Nestor Eduardo3320846c375ff19478a2ce8385e050b02022-08-02T17:08:32Z2022-08-02T17:08:32Z2022https://repositorio.unal.edu.co/handle/unal/81769Universidad Nacional de ColombiaRepositorio Institucional Universidad Nacional de Colombiahttps://repositorio.unal.edu.co/ilustraciones, graficasA partir del año 2009 surgen las denominadas monedas virtuales, las cuales presentan gran auge en su utilización, muchas veces sin tener en consideración su relación con la posibilidad de fraude financiero teniendo en cuenta que se trata de formas de realizar operaciones de fecha reciente que se pueden prestar para engaños al público, comerciantes y el mercado que no esté familiarizado con las denominadas monedas virtuales. El objetivo del presente documento es realizar una revisión de literatura en la cual se establezca la relación entre el fraude financiero al que podría verse enfrentada la administración de las compañías por la utilización de criptomonedas, junto con evaluar si las formas de reconocimiento de las operaciones con criptoactivos y criptopasivos de acuerdo con los estándares internacionales de información financiera, permite la identificación de fraudes. El intercambio de bienes o servicios por criptomonedas y operaciones de compra / venta por monedas que no cumplan con las características de divisa, tal como el dólar o el euro, genera la posibilidad de utilizar las criptomonedas en actividades fraudulentas e ilegales. Esta posibilidad cobra relevancia con la ausencia de regulación de algunos países, entre los que se encuentra Colombia, que permita identificar las actividades catalogadas como fuera de los marcos legales o las transacciones que requieran supervisión de un organismo estatal por enmarcar un mayor nivel de complejidad y consecuentemente riesgo. Como parte de la documentación revisada, se identificaron algunas formas de fraude que han existido durante muchos años, tales como esquemas Ponzi, bombeo y descarga, manipulación de precio de monedas digitales, entre otros, que migraron hacia el mundo digital con algunas modificaciones que incluye el uso de las redes sociales, pero con fundamentación similar. El análisis adicionalmente considera entidades que han vinculado criptomonedas en su operación y la capacidad de reacción para adecuar sus procedimientos internos, así como las políticas de Gobierno Corporativo para aceptar o rechazar las transacciones con monedas digitales, con el ánimo de responder de forma proactiva a este tipo de transacciones con gran auge en la actualidad y crecimiento no controlado que incrementa el riesgo de fraude. El análisis se realizó mediante revisión de literatura de artículos publicados en libros y revistas que tratan sobre el uso de criptomonedas por parte de las organizaciones y su posible relación con fraudes financieros, derivado de la ausencia de regulación. (Texto tomado de la fuente)As of 2009, the so-called virtual currencies arise, which present a great boom in their use, often without considering its relationship with the possibility of financial fraud, taking into consideration that these are recent ways of carrying out operations that generate deception to the public, merchants and the market that is not familiar with the so-called virtual currencies. The objective of this document is to carry out a literature review in which the relationship between financial fraud that the administration of companies could face due to the use of cryptocurrencies is established, together with evaluating whether the forms of recognition of operations with crypto-assets and crypto-liabilities in accordance with international financial reporting standards, allows the identification of fraud. The exchange of goods or services for cryptocurrencies and purchase / sale operations for currencies that do not meet the characteristics of currency, such as the dollar or the euro, generate the possibility of using cryptocurrencies in fraudulent and illegal activities. This possibility becomes relevant with the absence of regulation in some countries, among which is Colombia, that allows identifying the activities classified as outside the legal frameworks or the transactions that require supervision of a state agency because they frame a higher level of complexity and consequently risk. As part of the reviewed documentation, some forms of fraud that have existed for many years were identified, such as Ponzi schemes, pump and dump, digital currency price manipulation, among others, which migrated to the digital world with some modifications that includes the use of social networks, but with similar foundations. The analysis additionally considers entities that have linked cryptocurrencies in their operation and the ability to react to adapt their internal procedures, as well as the Corporate Governance policies to accept or reject transactions with digital currencies, with the aim of proactively responding to this type of transactions that are currently booming and have uncontrolled growth that increases the risk of fraud. The analysis was carried out through a literature review of articles published in books and magazines that deal with the use of cryptocurrencies by organizations and their possible relationship with financial fraud, derived from the absence of regulation.MaestríaMagíster en Contabilidad y FinanzasControlxiii, 60 páginasapplication/pdfspaUniversidad Nacional de ColombiaBogotá - Ciencias Económicas - Maestría en Contabilidad y FinanzasEscuela de Administración y Contaduría PúblicaFacultad de Ciencias EconómicasBogotá, ColombiaUniversidad Nacional de Colombia - Sede Bogotá330 - Economía::336 - Finanzas públicasFRAUDE DE VALORESGOBIERNO CORPORATIVOSecurities fraudCorporate governanceCriptomonedasFraude financieroCriptoactivosInterés públicoCryptocurrenciesFinancial fraudCrypto assetsPublic interestLa incorporación de criptomonedas en las compañías de interés público: posibilidad de fraude financieroThe incorporation of cryptocurrencies in public interest companies: possibility of financial fraudTrabajo de grado - Maestríainfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/acceptedVersionTexthttp://purl.org/redcol/resource_type/TMRedColLaReferenciaArianna, T., Kamps, J., Akartuna, E. A., Hetzel, F. J., Bennett, K., Davies, T., & Johnson, S. D. (2022). Cryptocurrencies and future financial crime. Crime Science, 11(1)http://dx.doi.org.ezproxy.javeriana.edu.co/10.1186/s40163-021-00163-8Arner, D. W., Auer, R., & Frost, J. (2020). Stablecoins: risks, potential and regulation. BIS Working Paper no. 905, University of Hong Kong Faculty of Law Research Paper No. 2021/57Association of Certified Fraud Examiners (2017). The Fraud Triangle. https://www.acfe.com/fraud-triangle.aspx%C2%A0.Azgad-Tromer, S. (2018). Crypto securities: on the risks of investments in blockchain-based assets and the dilemmas of securities regulation. American University Law Review, 68(1), 69-137. https://login.ezproxy.javeriana.edu.co/login?qurl=https%3A%2F%2Fwww.proquest.com%2Fscholarly-journals%2Fcrypto-securities-on-risks-investments-blockchain%2Fdocview%2F2135997984%2Fse-2%3Faccountid%3D13250Badawi, E., & Jourdan, G.-V. (2020). Cryptocurrencies emerging threats and defensive mechanisms: A systematic literature review. IEEE access: practical innovations, open solutions, 8, 200021–200037. https://doi.org/10.1109/access.2020.3034816Banco de la República (30 de noviembre de 2016). JDS-25631. https://www.banrep.gov.co/es/contenidos/concepto-jdbr/jds-25631Bartoletti, M., Carta, S., Cimoli, T., & Saia, R. (2020). Dissecting Ponzi schemes on Ethereum: identification, analysis, and impact. Future Generation Computer Systems, 102, 259-277.Bartoletti, M., Lande, S., Loddo, A., Pompianu, L., & Serusi, S. (2021). Cryptocurrency scams: analysis and perspectives. IEEE Access, 9, 148353-148373.Bashir, I. (2017). Mastering blockchain. Packt Publishing Ltd., 7-42Baum, Stafford C. (2018). "Cryptocurrency Fraud: A Look Into The Frontier of Fraud". University Honors Program Theses. 375. https://digitalcommons.georgiasouthern.edu/honors-theses/375Blémus, S., & Guégan, D. (2019). 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Complete Beginner’s Guide. NewstexDe Andrés Alonso, P., & Mariscal, M. S. (2010). Un paseo por el concepto de gobierno corporativo. Revista de responsabilidad social de la empresa, (5), 15-34.Dorminey, J., Fleming, A. S., Kranacher, M.-J., & Riley Jr., R. A. (2012). The Evolution of Fraud Theory. Issues in Accounting Education, 27(2), 555–579. https://doi-org.ezproxy.javeriana.edu.co/10.2308/iace-50131Dostov, V., Shust, P., Leonova, A., & Krivoruchko, S. (2019). “Soft law” and innovations: empirical analysis of ICO-related statements. Digital Policy, Regulation and Governance, 21(5), 476-493. http://dx.doi.org.ezproxy.javeriana.edu.co/10.1108/DPRG-03-2019-0018Dupuis, D., Smith, D. and Gleason, K. (2021), "Old frauds with a new sauce: digital assets and space transition". Journal of Financial Crime, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFC-11-2021-0242Echavarría Wartenberg, D. (2019). Surgimiento de las ICOS: implicaciones para el caso colombiano. 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The Markets in Crypto-Assets regulation (MiCA) and the EU digital finance strategy.AdministradoresEstudiantesInvestigadoresMaestrosMedios de comunicaciónPadres y familiasPúblico generalORIGINAL79494651.2022.pdf79494651.2022.pdfTesis de Maestría en Contabilidad y Finanzasapplication/pdf824647https://repositorio.unal.edu.co/bitstream/unal/81769/1/79494651.2022.pdf4eae92c4d962c2826d53b823489281c4MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-84074https://repositorio.unal.edu.co/bitstream/unal/81769/2/license.txt8153f7789df02f0a4c9e079953658ab2MD52THUMBNAIL79494651.2022.pdf.jpg79494651.2022.pdf.jpgGenerated Thumbnailimage/jpeg5073https://repositorio.unal.edu.co/bitstream/unal/81769/3/79494651.2022.pdf.jpgb4d98dfd52506aa69faa7c49a46ecdbaMD53unal/81769oai:repositorio.unal.edu.co:unal/817692023-08-06 23:03:50.757Repositorio Institucional Universidad Nacional de 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EVESURBIFBPUiBMQSBTRUNSRVRBUsONQSBHRU5FUkFMLiAqTEEgVEVTSVMgQSBQVUJMSUNBUiBERUJFIFNFUiBMQSBWRVJTScOTTiBGSU5BTCBBUFJPQkFEQS4gCgpBbCBoYWNlciBjbGljIGVuIGVsIHNpZ3VpZW50ZSBib3TDs24sIHVzdGVkIGluZGljYSBxdWUgZXN0w6EgZGUgYWN1ZXJkbyBjb24gZXN0b3MgdMOpcm1pbm9zLiBTaSB0aWVuZSBhbGd1bmEgZHVkYSBzb2JyZSBsYSBsaWNlbmNpYSwgcG9yIGZhdm9yLCBjb250YWN0ZSBjb24gZWwgYWRtaW5pc3RyYWRvciBkZWwgc2lzdGVtYS4KClVOSVZFUlNJREFEIE5BQ0lPTkFMIERFIENPTE9NQklBIC0gw5psdGltYSBtb2RpZmljYWNpw7NuIDE5LzEwLzIwMjEK

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