Authors
Advisor(s)
Abstract(s)
A presente dissertação procurou investigar meios que possibilitem a redução do audit
expectation gap (AEG). Esta lacuna de expectativas é originada pelo facto de os diversos
stakeholders possuírem diferentes pontos de vista sobre aquela que deve ser a função do
auditor, face ao que os próprios auditores acreditam ser o seu papel. Este gap tem vindo
a intensificar-se, sobretudo devido aos vários escândalos de fraude que ocorreram nas
últimas décadas e que resultaram numa quebra de confiança nas auditorias.
Para tal, foi realizado um estudo experimental, no qual foram inquiridos estudantes,
profissionais de contabilidade e de outras áreas económicas, tendo sido divulgada a
materialidade no relatório de auditoria, como instrumento para mitigar o AEG. Esta
abordagem assentou na premissa de que a materialidade constitui uma peça fundamental
do processo de auditoria sendo, desse modo, uma das áreas sujeita à existência de AEG.
Adicionalmente, foi estudada a forma como o perfil de tomada de decisão dos indivíduos
pode moderar a relação entre a divulgação da materialidade no relatório de auditoria e o
AEG. A análise das respostas obtidas foi realizada através do IBM SPSS, tendo sido
efetuadas várias análises estatísticas como o teste Kruskal-Wallis, modelo de regressão e
testes às Estimativas Marginais.
Os resultados obtidos verificam que a divulgação da materialidade no relatório de
auditoria não impacta significativamente a minimização do AEG. Contudo, verificamos
que o AEG relacionado com a responsabilidade do auditor diminui com a divulgação da
materialidade no relatório de auditoria. Posteriormente, também não encontrámos
evidência significativa de que o perfil de tomada de decisão apresente um impacto
relevante na relação entre AEG e a divulgação da materialidade no relatório do auditor.
No entanto, foi observada, ao nível da responsabilidade do auditor, uma diferença
significativa entre a versão sem materialidade no relatório de auditoria e a versão com
materialidade, para os indivíduos racionais.
This dissertation aimed to investigate approaches to minimize the audit expectation gap (AEG). This gap arises from the fact that several stakeholders have different perspectives on what the auditor's role should be, compared to what auditors themselves believe their role to be. This gap has been increasing, especially due to the several fraud scandals that have occurred in recent decades, leading to a loss of trust in audits. In this way, an experimental study was conducted, in which students, accounting professionals, and professionals from other economic areas were surveyed. Materiality was disclosed in the audit report as a tool to mitigate the AEG. This method assumed that materiality is a primary component of the audit process and, therefore, one of the areas subject to the existence of the AEG. Furthermore, we examined the way that individuals' decision-making profiles can moderate the relationship between the disclosure of materiality in the audit report and the AEG. The data analysis was handled through IBM SPSS, with several statistical analyses performed, such as the Kruskal-Wallis test, regression model, and Marginal Estimation. The results show that the materiality disclosure in the audit report does not significantly affect the minimization of the AEG. However, it was discovered that the AEG linked to the auditor's responsibility decreases with the disclosure of materiality in the audit report. Also, no significant evidence was found that decision-making profiles have a relevant impact on the relationship between AEG and the disclosure of materiality in the auditor's report. Though, for rational individuals, a significant difference was reflected in terms of the auditor's responsibility between the version without materiality in the audit report and the version with materiality.
This dissertation aimed to investigate approaches to minimize the audit expectation gap (AEG). This gap arises from the fact that several stakeholders have different perspectives on what the auditor's role should be, compared to what auditors themselves believe their role to be. This gap has been increasing, especially due to the several fraud scandals that have occurred in recent decades, leading to a loss of trust in audits. In this way, an experimental study was conducted, in which students, accounting professionals, and professionals from other economic areas were surveyed. Materiality was disclosed in the audit report as a tool to mitigate the AEG. This method assumed that materiality is a primary component of the audit process and, therefore, one of the areas subject to the existence of the AEG. Furthermore, we examined the way that individuals' decision-making profiles can moderate the relationship between the disclosure of materiality in the audit report and the AEG. The data analysis was handled through IBM SPSS, with several statistical analyses performed, such as the Kruskal-Wallis test, regression model, and Marginal Estimation. The results show that the materiality disclosure in the audit report does not significantly affect the minimization of the AEG. However, it was discovered that the AEG linked to the auditor's responsibility decreases with the disclosure of materiality in the audit report. Also, no significant evidence was found that decision-making profiles have a relevant impact on the relationship between AEG and the disclosure of materiality in the auditor's report. Though, for rational individuals, a significant difference was reflected in terms of the auditor's responsibility between the version without materiality in the audit report and the version with materiality.
Description
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Keywords
materialidade audit expectation gap estilo de tomada decisão
Pedagogical Context
Citation
Simões, Beatriz Ribeiro (2024). “O efeito da divulgação da materialidade no Audit Expectation Gap”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Publisher
Instituto Superior de Economia e Gestão