Banca de QUALIFICAÇÃO: Patrícia Garone Figueira Falcão

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : Patrícia Garone Figueira Falcão
DATE: 02/01/2023
TIME: 08:00
LOCAL: Plataforma teams
TITLE:

ETHICAL AWARENESS AND DECISION MAKING IN AUDITING: AN ANALYSIS FROM THE PERSPECTIVE OF GOVERNMENTAL AUDITORS

KEY WORDS:

ethical sensitivity, ethical awareness, public auditor; governmental auditor

PAGES: 32
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The auditor’s ethical responsibilities are complex and fraught with conflicts of interest. Ethical awareness is particularly important for auditors, because failing to identify an ethical issue during an audit can cause enormous harm to society, in addition to compromising the auditor’s, the audit firm’s and the auditing profession’s reputation. In the public sector, government auditors are also subject to ethical dilemmas that can compromise their integrity and independence. In this sense, this study seeks to answer the following research question: Are governmental auditors aware of ethical issues that may arise in the exercise of their profession? The overall objective of this study is to assess the level of ethical awareness of government auditors. In addition to the general objective, the research also intends to investigate the relationship between some individual factors that can affect the ethical sensitivity of government auditors, in particular age, gender and experience in auditing, through regression analysis. This study is justified because, despite the importance of ethics for the accounting profession, there is still a lack of studies in this area in Brazil. Using scenarios or vignettes, ethical issues or those related to conflicts of interest will be integrated into general questions about auditing, in order to assess the ethical awareness of government auditors. Respondents will be invited to answer an electronic questionnaire, built on a specific site for research of this nature, with the target audience Federal Auditors of External Control of the Federal Court of Accounts (TCU) and Federal Auditors of Finance and Control of the Federal Comptroller General (CGU).

BANKING MEMBERS:
Externo à Instituição - SILVIO HIROSHI NAKAO - USP
Interno - 3069694 - JOAO ABREU DE FARIA BILHIM
Interno - 1999345 - JOSE ALVES DANTAS
Presidente - 1554042 - RODRIGO DE SOUZA GONCALVES