Influência do estresse ocupacional no ceticismo profissional de auditores independentes

Juçara Haveroth; Paulo  Roberto da Cunha

doi:10.4025/enfoque.v42i2.59983

Juçara Haveroth Universidade Regional de Blumenau - FURB https://orcid.org/0000-0001-7327-0667
Paulo Roberto da Cunha Universidade Regional de Blumenau (FURB) https://orcid.org/0000-0001-5805-9329

DOI: https://doi.org/10.4025/enfoque.v42i2.59983

Palavras-chave: Estresse ocupacional; Ceticismo profissional; Qualidade da auditoria.

Resumo

Esta pesquisa analisou a influência do estresse ocupacional no ceticismo profissional de auditores independentes. Realizou-se uma pesquisa descritiva, survey com abordagem quantitativa. O estudo foi realizado com auditores independentes cadastrados no Cadastro Nacional de Auditores Independentes (CNAI) que se encontravam ativos na rede de contatos profissionais Linkedin®. O instrumento de coleta de dado foi questionário com base em Paschoal e Tamayo (2004) para o estresse ocupacional e Hurtt (2010) para o ceticismo profissional. A partir de regressões lineares e quantílicas os resultados obtidos puderam confirmar que o estresse ocupacional tem influência negativa e significativa sobre o nível de ceticismo profissional, especialmente para auditores que trabalham em firma de auditoria Big Four. Além disso, identificou-se em níveis medianos de ceticismo profissional o estresse ocupacional exerce maior influência. Ao concluir que o estresse ocupacional tem influência no nível cético de auditores independentes lança-se luz a uma possível influência destes na qualidade da auditoria. As contribuições que este trabalho apresenta são referentes a conhecer o ambiente de trabalho de auditores, compreender que estressores são fatores comuns e que podem impactar na capacidade de análise cética das evidências de auditoria. Ainda, para as firmas de auditoria, os resultados sinalizam reflexões aos efeitos que o estresse ocupacional pode ter na qualidade da auditoria.

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Biografia do Autor

Juçara Haveroth, Universidade Regional de Blumenau - FURB

Mestre em Ciências Contábeis
Universidade Regional de Blumenau - FURB

Paulo Roberto da Cunha , Universidade Regional de Blumenau (FURB)

Doutor em Ciências Contábeis e Administração pela Universidade Regional de Blumenau
Professor do Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau (FURB)

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