TEMPORADA AGITADA DE AUDITORIA E EGO DEPLETION NO CETICISMO PROFISSIONAL: UMA ANÁLISE EXPERIMENTAL

Resumo

O aumento das pesquisas comportamentais em auditoria deve-se ao fato da importância do julgamento profissional para o processo de auditoria. Assim, esse estudo teve como objetivo verificar a influência de temporadas agitadas de auditoria e o ego depletion no ceticismo profissional do auditor. Para tanto, foi aplicado um experimento com 57 alunos de graduação da área de negócios. Os resultados sugerem que o ego depletion impacta negativamente no ceticismo profissional, e que as temporadas agitadas não influenciam significativamente no ceticismo. No entanto, ao moderar as temporadas agitadas pelo ego depletion, percebe-se que há um impacto negativo no ceticismo profissional.

Palavras-chave: Auditoria Comportamental. Temporada de trabalho. Ego Depletion. Ceticismo Profissional.

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