Ceticismo profissional e liderança em profissionais de auditoria

Abstract

This study aimed to analyze transactional and transformational leadership as determinants for the dimensions of professional skepticism in auditing professionals. The methodology is classified as quantitative and descriptive, adopting survey research as a technical procedure. Data collection is based on the scales of Professional Skepticism, by Haveroth and Cunha (2018), and Leadership, by Fonseca and Porto (2013). Data were obtained through the application of a questionnaire with auditing professionals working in Brazil, with a sample consisting of 172 valid responses. Data analysis comprised descriptive statistics and structural equation modeling. For skepticism, the results showed that audit professionals value knowledge and have certainty in their opinion, but do not have high confidence in themselves, denoting that they can further improve self-esteem and self-confidence. The descriptive statistics showed a high presence of leadership characteristics in the respondents. With regard to leadership styles, it has been shown that professionals regularly adopt more transformational leadership indicators than transactional ones. Then, through modeling, it was revealed that transactional leadership negatively determines autonomy, while transformational leadership positively influences the dimensions of self-esteem, knowledge seeking, interpersonal understanding and questioning mind of professional skepticism. Thus, it is concluded that leadership focused on valuing the actions of those led (transformational) should be encouraged in the auditing profession compared to leadership for rewards (transactional). This research fills a gap in the behavioral area of audit professionals, especially regarding the characteristics of skepticism and leadership.