Banca de DEFESA: Robert Muzy Furtado

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : Robert Muzy Furtado
DATE: 22/10/2024
TIME: 15:00
LOCAL: Plataforma Teams - link: https://abrir.link/JMgRf
TITLE:

OBJECTING TO SUBJECTIVITY: Big Data, Testosterone and Aggressive Management Strategies

KEY WORDS:

Behavioral accounting. Big data. Achievement drive. Tax aggressiveness. Earnings management

PAGES: 94
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The era of big data is having an increasingly significant impact on accounting practice and literature, providing technological tools for the application and production of new knowledge. Among its main advantages are increased transparency and improved quality of information, which can be extended more easily to data beyond numbers, enabling sophisticated analysis of non-financial data such as texts, videos, audios and images. This thesis focuses on the contributions of this phenomenon to behavioral research in accounting, provoking a reflection on how the growing application of data science in research can help in the more robust and reliable description and prediction of user behavior. The thesis is structured in three articles. The literature reviewed in the first article highlights the search in behavioral accounting research for an understanding of the individual subjective factors that interfere in reactions to environmental stimuli. It discusses the advances made by new technologies, which make it possible to measure internal factors in large non-invasive samples, simultaneously analyzing the interactions between the environment and individuals, based on various theories. The two subsequent empirical articles investigate the effect of a subjective internal factor - the achievement drive - on the accounting choices and management strategies adopted by executives. Using computer vision, an artificial intelligence tool, these behavioral characteristics were measured using facial images of directors from companies in different industries in the North American market.The results of the empirical articles indicate that both tax planning and earnings management are correlated with achievement drive, suggesting that this measure can influence risky corporate decisions.In addition to contributing to the understanding of the behavioral traits that shape managerial decisions, this thesis offers a robust methodological basis for expanding the use of new technologies in accounting and behavioral research.

Translated with DeepL.com (free version)

COMMITTEE MEMBERS:
Presidente - 1363469 - PAULO ROBERTO BARBOSA LUSTOSA
Interno - 2221870 - PAULO AUGUSTO PETTENUZZO DE BRITTO
Interno - 1554042 - RODRIGO DE SOUZA GONCALVES
Externo à Instituição - LUIZ PAULO LOPES FÁVERO - USP
Externo à Instituição - ROBERTO CARLOS KLANN - FURB