Repositorio Institucional de la PUCP

Documentos depositados recientemente

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Fraude corporativo: cómo la gobernanza y la auditoría pueden prevenir la manipulación financiera y la quiebra fraudulenta
(Pontificia Universidad Católica del Perú, 2025-09-25) Palacin, Guido Adrián; Reinoso, Walter
In a globalized economy, financial stability is crucial. Bankruptcy prediction models, like Lensberg et al. (2006), are essential for identifying insolvency risks. However, manipulative financial practices, such as window dressing can distort these predictions by temporarily altering financial statements to hide real problems. This study explores how such manipulations affect the accuracy of these models and examines the integration of criminological indicators for better fraud detection. It also highlights the role of corporate governance and internal culture in preventing fraud, stressing the involvement of stakeholders—particularly employees and auditors—in fostering transparency. While auditors, both internal and external, act as key deterrents to fraud, their ability to predict fraudulent actions is limited. Combining strong corporate governance, active stakeholder participation, and comprehensive auditing can mitigate risks and maintain the integrity of financial information, ultimately ensuring trust in the financial system.
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El delito de abuso de poder económico en el Perú: desafios en su tipificación como delito y en el estándar probatorio en sede administrativa
(Pontificia Universidad Católica del Perú, 2025-09-25) Vinelli Vereau, Renzo
The crime of abuse of economic power in Peru has undergone a fluctuating regulatory evolution, reflecting the tension between criminal intervention and administrative regulation in economic matters. Its criminalization, currently contained in article 232 of the Criminal Code, responds to the need to punish anticompetitive practices of absolute prohibition. In this context, the competence of INDECOPI to previously establish the existence of an administrative infringement introduces a referral mechanism that conditions the criminal prosecution.
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El responsable civil en el proceso penal
(Pontificia Universidad Católica del Perú, 2025-09-25) Tello, Isabel
The author concludes that the recognition of the “civilly liable party”, invoked by Peruvian criminal jurisprudence in recent years, as a procedural party in Peruvian criminal proceedings, is derived from the provisions of article 111 of the Code of Criminal Procedure. And she argues that it is important to differentiate the civilly liable party from the civilly liable third party, since it is frequent that in the criminal proceedings these institutions are confused; supporting, for example, the incorporation and liability of the civilly liable party with the rules that govern the civilly liable third party, despite the fact that they are institutions with different nature, rules and legal consequences.
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Los delitos socioeconómicos en América Latina: especial referencia a Perú, Colombia, Argentina y Ecuador
(Pontificia Universidad Católica del Perú, 2025-09-25) Hernández Quintero, Hernando A.
With the rise of State interventionism in the economy, which can be seen at the beginning of the twentieth century, some Criminal Statutes sanction behaviors that injure or endanger such intervention, that is, economic crimes. This trend, which arose in Europe, spread to Latin America in the eighties and is evident in the Penal Codes issued from that moment on. This article seeks to analyze the way in which these criminal behaviors appear and are updated in the legislation of Latin America.
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Reflexiones críticas sobre la regulación en el Código Penal español de la responsabilidad penal de las personas jurídicas en los delitos contra la salud pública
(Pontificia Universidad Católica del Perú, 2025-09-25) Boldova Pasamar, Miguel Ángel; Menéndez Conca, Lucas Gabriel
Corporate entities can be convicted if one of their members willfully commits any of the crimes against public health listed in articles 359 to 365 of the Spanish Criminal Code. Some authors consider that criminal liability can also be attributed to these entities if any of these crimes are committed through recklessness. However, we must reject this interpretation, since the literal wording of articles 366 and 367 of the Criminal Code shows that it is not possible. On the other hand, the drafting of article 369 bis of the Criminal Code, which regulates the criminal liability of corporate entities for drug trafficking crimes, must be criticized, as it incomprehensibly leaves out the particularly serious cases of drug trafficking provided for in article 370 of the Criminal Code. There is no provision for criminal liability of corporate entities for the crime of trafficking in precursors under article 371 of the Criminal Code.

Documentos depositados recientemente

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