Influência de Fatores Individuais de Auditores Independentes no Comportamento Disfuncional na Auditoria
DOI:
https://doi.org/10.21446/scg_ufrj.v0i0.44905Abstract
O objetivo do estudo foi verificar a influência de fatores individuais de auditores independentes no comportamento disfuncional na auditoria. Trata-se de uma pesquisa survey, descritiva e quantitativa. A amostra da pesquisa compreendeu 84 auditores, sócios e assistentes de auditoria, vinculados as Firmas Big Four de auditoria da região sul do Brasil. A análise dos dados estabeleceu-se por meio de estatísticas descritivas e Análise de Trajetórias (Path Analysis). A partir dos resultados, constatou-se que a autoavaliação de desempenho do auditor independente, como variável mediadora, incrementa a influência negativa do lócus de controle interno do auditor no comportamento disfuncional na auditoria, porém não media a influência do lócus de controle externo no comportamento disfuncional. O comprometimento organizacional do auditor não se apresentou como mediadora da influência, do lócus de controle externo e interno no comportamento disfuncional. Conclui-se que os fatores individuais de auditores independentes das firmas Big Four da região sul do Brasil influenciam a aceitação do comportamento disfuncional na auditoria, podendo surtir em pressão no orçamento de tempo de auditorias futuras, não aplicação de testes substantivos, impactando em modificações no planejamento da auditoria.
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