Influência dos traços de personalidade no ceticismo profissional de auditores independentes

Autores

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2019.158537

Palavras-chave:

Ceticismo profissional, Traços de personalidade, Auditores independentes, Fraudes, Qualidade de auditoria

Resumo

Esta pesquisa teve por objetivo verificar a influência dos traços de personalidade no ceticismo profissional de auditores no Brasil. A amostra corresponde a 321 auditores cadastrados no Conselho Federal de Contabilidade (CFC), com perfis ativos no LinkedIn®. O ceticismo profissional contempla as dimensões: mente questionadora, suspensão do julgamento, busca pelo conhecimento, conhecimento interpessoal, autoestima e autonomia (Hurtt, 2010) e o traço de personalidade é engloba as dimensões abertura à experiência, consciência, extroversão, amabilidade e neuroticismo (Gosling et al., 2003). Os resultados demonstram que os traços de personalidade explicam 22% do ceticismo profissional dos auditores, e que a abertura à experiência e a consciência possuem uma relação positiva com o ceticismo profissional, enquanto a amabilidade demonstrou uma relação negativa. O estudo sinaliza aos órgãos reguladores, auditores e firmas de auditoria que os traços de personalidade influenciam na formação do traço cético dos auditores. Assim, observar essas características pode contribuir para entender este comportamento durante o processo de auditoria.

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Publicado

2019-11-29

Como Citar

Cunha, P. R. da, Silva, C. T. da, Peyerl, D. A., & Haveroth, J. (2019). Influência dos traços de personalidade no ceticismo profissional de auditores independentes. Revista De Contabilidade E Organizações, 13, e158537. https://doi.org/10.11606/issn.1982-6486.rco.2019.158537

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