El delito contable. Estudio de la comision de delitos contables a traves de casos mediaticos
espanolEl objetivo del presente trabajo, es revelar los elementos caracteristicos del delito contable, mediante su definicion y su analisis a traves de algunos casos que han tenido especial transcendencia por resultar mediaticos. El delito contable en casos que han repercutido a pequenos inversores, incremento la desconfianza en la informacion financiera de las empresas. Este trabajo, pretende explicar de una manera asequible las principales operaciones para encubrir la realidad economica de una entidad, sirviendo los casos detallados para facilitar la compresion del "iter criminis" Tambien se explican otras medidas eficaces y ajenas al Derecho Penal para prevenir y disuadir el delito. La auditoria de cuentas, el Compliance Penal y la obligatoriedad de divulgar informacion no financiera y de diversidad, son actividades y obligaciones que dificultan el delito contable, refuerzan la credibilidad de la empresa y aumentan la confianza de los inversores. EnglishThe objective of this working paper is disclosing the accounting offence's characteristic elements, through its definition and their analysis, using some cases very commented in the media. These accounting offences in those cases that small investors were defrauded, it increased the distrust in the companies' financial statements. This work tries to explain in an easy way the main operations to hide the companies' the true and fair view of the economic reality, helping the cases mentioned to understand the "iter criminis" As well, it is explained others effective measurements that fall outside of the scope of the Criminal Law in order to prevent and avoid the offence. The financial statements audit, the Criminal Compliance, and the obligation to disclosure non financial and diversity statements, are activities and obligations that make more difficult the criminal offence, enhance the companies' credibility and increase the investors' confidence.