Influence of Trust, Time Pressure and Complexity Factors in Judgment and Decision-Making in Auditing
| Autor: | Cleston Alexandre dos Santos, Paulo Roberto da Cunha |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: |
Economics and Econometrics
Strategy and Management Decision theory Audit Judgment and Decision-Making Julgamento e Tomada de Decisão em Auditoria Applied psychology Sample (statistics) Audit Time pressure Field (computer science) Task (project management) Management of Technology and Innovation Accounting Fator Pessoal Confiança Complexity Task Factor Time Pressure Environmental Factor Fator de Tarefa Complexidade Business and International Management Psychology Fator Ambiental Pressão de Tempo Trust Personal Factor Research method |
| Zdroj: | BBR. Brazilian Business Review, Volume: 18, Issue: 6, Pages: 605-623, Published: 12 JAN 2022 Brazilian Business Review; Vol. 18 No. 6 (2021): November to December 2021; 605-623 Brazilian Business Review; v. 18 n. 6 (2021): Novembro a Dezembro de 2021; 605-623 BBR. Brazilian Business Review (English edition. Online) Fucape Business School (FBS) instacron:FBS |
| ISSN: | 1808-2386 1807-734X |
| Popis: | This study aims to evaluate the interrelation of the influence of the factors trust (personal), time pressure (environmental) and complexity (task) in judgment and decision-making in theauditing field. As a research method, we undertook an experiment, with a 2x2x2 factorial composition. The final sample was composed of 126 independent auditors, distributed in eight random groups. The results indicated that a higher level of confidence increases the auditor’s propensity to perform the accounting adjustment and that time pressure and complexity decrease the auditor’s propensity to perform the proposed adjustment. These findings allow us to infer that the factors of trust, time pressure, and complexity, both individually and jointly influence judgment and decision-making. This study contributes to Behavioral Decision Theory, as in that the discussions are directed to assist auditing firms in their understanding of the joint and interactive effect of personal, environmental, and task factors in professional activities, and enable better planning and establishing criteria for audit working conditions. RESUMO O estudo objetiva avaliar a inter-relação da influência dos fatores confiança (pessoal), pressão de tempo (ambiental) e complexidade (de tarefa) no julgamento e tomada de decisão (JTD) em auditoria. Como método de pesquisa, foi utilizado o experimento, com composição fatorial 2x2x2. A amostra final foi composta por 126 auditores independentes, distribuídos em 8 grupos aleatórios. Os resultados indicam que um maior nível de confiança aumenta a propensão de o auditor realizar o ajuste contábil e que a pressão de tempo e a complexidade diminuem a propensão de ele realizar o ajuste proposto. Esses achados permitem inferir que os fatores confiança, pressão de tempo e complexidade, individual e conjuntamente, influenciam no JTD. O estudo contribui para a Teoria da Decisão Comportamental, na concepção de que as discussões sejam direcionadas para auxiliar as firmas de auditoria no entendimento do efeito conjunto e interativo dos fatores pessoal, ambiental e de tarefa nas atividades profissionais e, assim, melhor planejar e estabelecer critérios sobre as condições de trabalho de auditoria. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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