Pesquisa Comportamental em Auditoria: Classificação de Estudos do Período de 2004 a 2015 Outros Idiomas

ID:
46525
Resumo:
O objetivo deste trabalho é classificar a pesquisa comportamental em auditoria, de estudos publicados em bases internacionais, do período de 2004 a 2015. A pesquisa se caracteriza como qualitativa e descritiva. Os artigos são selecionados a partir de busca realizada nas bases de dados da Scopus, Science Direct e EBSCO, e foram identificados 33 artigos, no período de estudo. Os resultados demonstram que o periódico com maior número de artigos é Behavioral Research in Accounting com a maioria dos artigos publicados após o ano de 2008. Constata-se que em 63,63% dos estudos utiliza-se o experimento como método de pesquisa; quanto aos participantes da pesquisa, 63,3% dos estudos são aplicados a profissionais da auditoria e 27,27% a estudantes, tanto de graduação como de pósgraduação. Em 48,5% das pesquisas a amostra tem o tamanho entre 100 e 200 respondentes. Os resultados demonstram que as pesquisas comportamentais em auditoria discutem predominantemente aspectos que afetam o julgamento do auditor, o impacto do feedback na auditoria, a influência do comportamento na detecção de fraudes, comportamento dos usuários da informação e o comportamento disfuncional do auditor.
Citação ABNT:
CUNHA, L. C.; LAVARDA, C. E. F.; CUNHA, P. R. Pesquisa Comportamental em Auditoria: Classificação de Estudos do Período de 2004 a 2015 . Sociedade, Contabilidade e Gestão, v. 12, n. 2, p. 93-112, 2017.
Citação APA:
Cunha, L. C., Lavarda, C. E. F., & Cunha, P. R. (2017). Pesquisa Comportamental em Auditoria: Classificação de Estudos do Período de 2004 a 2015 . Sociedade, Contabilidade e Gestão, 12(2), 93-112.
Link Permanente:
http://www.spell.org.br/documentos/ver/46525/pesquisa-comportamental-em-auditoria--classificacao-de-estudos-do-periodo-de-2004-a-2015-/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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