Efeito da Confiança entre a Pressão de Tempo e Complexidade no Julgamento e Tomada de Decisão em Auditoria



Artigo principal Conteúdo

Cleston Alexandre dos Santos
Paulo Roberto da Cunha

Resumo

Objetivo: o estudo objetivou avaliar o efeito moderador da confiança na influência conjunta da pressão de tempo e complexidade no julgamento e tomada de decisão (JTD) em auditoria. Utilizou-se a teoria da decisão comportamental (TDC) sob a ótica da heurística da ancoragem. Métodos: como método foi utilizado o experimento 2x2x2, com amostra final de 126 auditores independentes. Para análise foram utilizados o teste t e a regressão linear múltipla. Resultados: os achados permitem inferir que os fatores confiança, pressão de tempo e complexidade, de forma individual e conjunta, influenciam no JTD. O estudo mostrou que a confiança modera a influência conjunta da pressão de tempo e complexidade no JTD. A pressão de tempo e a complexidade da tarefa influenciam negativamente o JTD, mas ao incluir a confiança como fator moderador, o efeito da pressão de tempo e da complexidade é atenuado, diminuindo as dificuldades e incertezas do auditor no JTD. Conclusão: o estudo contribui para a TDC, na perspectiva de que investigações caminhem para compreender as inter-relações entre os fatores pessoal, ambiental e de tarefa. Contribui também ao apresentar indícios de que há uma necessidade de que os efeitos gerados pelos fatores sejam considerados e observados em conjunto, tendo em vista contribuir para a melhoria da qualidade da auditoria.



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Santos, C. A. dos, & Cunha, P. R. da. (2021). Efeito da Confiança entre a Pressão de Tempo e Complexidade no Julgamento e Tomada de Decisão em Auditoria. Revista De Administração Contemporânea, 25(5), e200037. https://doi.org/10.1590/1982-7849rac2021200037.en
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