Respuestas Regulatorias Penales al Fraude Financiero Corporativo: Un enfoque cualitativo “el caso chileno”

• DOI: https://doi.org/10.22533/at.ed.9912419079

• Palavras-chave: fraudes contables; leyes y finanzas; regulaciones; derecho penal económico; economías emergentes.

• Keywords: accounting frauds; law and finance; regulation; criminal economic law; emerging economies.

• Abstract: Purpose: The regulatory and legal responses to the major accounting fraud that have occurred in the world's major economies have been addressed by various authors.  However, the experience from the perspective of the social reality protagonists of an emerging economy country in Latin America, as is the case of Chile, is not yet known.  The research tries to understand the preparation level that the country has to effectively deter corporate frauds, and to know if the experience of the European Union can be a reference to face this problem. Design/methodology/study approach: Exploratory qualitative study with a phenomenological design structured on the basis of in-depth interviews with key informants from the legal and academic fields, with experience mainly in criminal law, civil law and Chilean and comparative European administrative law. Findings: The country is not yet adequately prepared to effectively modernize and reform its regulatory and legal framework related to strengthening corporate governance and deterring financial fraud.