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A influência do suporte organizacional e do compromisso organizacional na performance dos auditores
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Autores
Orientador(es)
Resumo(s)
Com o avanço tecnológico e com a crescente complexidade da atividade empresarial,
a auditoria tem vindo a situar-se como um instrumento essencial para o bom
funcionamento da economia mundial, visto que, confere um nível aceitável de fiabilidade
aos relatórios financeiros, de forma aos seus utilizadores tomarem decisões informadas
com base em informação credível. Para isto, as firmas de auditoria necessitam de ter
capital humano e uma envolvência organizacional adequada, para conseguirem
desempenhar um trabalho de auditoria com qualidade.
O presente estudo tem como objetivo analisar a influência do suporte organizacional
e do compromisso organizacional na performance dos auditores. Além disto, iremos
investigar se a relação referida é moderada pela experiência profissional, e por o auditor
desempenhar funções numa firma de auditoria pertencente ao grupo Big-4. A estratégia
de investigação foi o inquérito, onde as respostas foram recolhidas através de um
questionário eletrónico. Para analisar os dados, foi utilizado o método Partial Least
Squares – Structural Equation Model com uma amostra de 113 auditores.
Os resultados indicam que existe uma relação positiva, mas não significativa, quer do
suporte organizacional, quer do compromisso organizacional com a performance dos
auditores. Adicionalmente, verificámos que a experiência profissional e o auditor
pertencer a uma firma de auditoria do grupo Big-4, não modera as relações entre as
variáveis independentes e a variável dependente.
The advance in technology and the increasing complexity of business transactions have made audits an essential instrument for the proper functioning of the world economy, as they provide an acceptable level of reliability for financial reports, so that their users can make informed decisions based on credible information. To achieve this, audit firms need to have human capital and adequate organizational involvement to be able to carry out quality audit work. The present study aims to analyze the influence of perceived organizational support and organizational commitment on auditors' performance. Furthermore, we will investigate whether the initial relationship is moderated by professional experience, and by the auditor working in a Big-4 audit firm. The research strategy adopted was the survey, with responses being collected through an electronic questionnaire. To analyze the data, the Partial Least Squares – Structural Equation Model method was used, with a total sample of 113 Portuguese auditors. The results indicate that there is a positive, but not significant, relationship between both perceived organizational support and organizational commitment with auditors' performance. Additionally, we verified that professional experience and the auditor belonging to a Big-4 audit firm do not moderate the relationships between the independent variables and the dependent variable.
The advance in technology and the increasing complexity of business transactions have made audits an essential instrument for the proper functioning of the world economy, as they provide an acceptable level of reliability for financial reports, so that their users can make informed decisions based on credible information. To achieve this, audit firms need to have human capital and adequate organizational involvement to be able to carry out quality audit work. The present study aims to analyze the influence of perceived organizational support and organizational commitment on auditors' performance. Furthermore, we will investigate whether the initial relationship is moderated by professional experience, and by the auditor working in a Big-4 audit firm. The research strategy adopted was the survey, with responses being collected through an electronic questionnaire. To analyze the data, the Partial Least Squares – Structural Equation Model method was used, with a total sample of 113 Portuguese auditors. The results indicate that there is a positive, but not significant, relationship between both perceived organizational support and organizational commitment with auditors' performance. Additionally, we verified that professional experience and the auditor belonging to a Big-4 audit firm do not moderate the relationships between the independent variables and the dependent variable.
Descrição
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
suporte organizacional compromisso organizacional performance experiência profissional Big-4 perceived organizational support organizational commitment performance professional experience Big-4
Contexto Educativo
Citação
Roque, João Afonso Ferreira (2024). “A influência do suporte organizacional e do compromisso organizacional na performance dos auditores”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão