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O impacto da cultura organizacional na qualidade da auditoria
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A Qualidade da Auditoria é um pilar essencial para a confiança nos mercados financeiros. No entanto, falhas recorrentes e escândalos revelam que a regulamentação e os padrões técnicos podem ser insuficientes para garantir auditorias eficazes. Este estudo investiga o impacto da Cultura Organizacional na promoção de valores como independência e ceticismo profissional, analisando cinco empresas de auditoria a nível global. Os resultados, provenientes da aplicação de questionários direcionados a auditores sugerem que a promoção de valores fundamentais como o ceticismo profissional e a independência do auditor, no seio da Cultura Organizacional, exerce um impacto significativo sobre a Qualidade da Auditoria. Destaca-se a empresa BDO, que atingiu o valor máximo de Qualidade da Auditoria (400,0), evidenciando uma Cultura Organizacional fortemente orientada para a autonomia crítica e a imparcialidade. Em contraposição, a Grant Thornton registou um valor nulo de Qualidade de Auditoria, revelando a ausência de incentivo ao ceticismo profissional. A adoção de políticas que reforcem a autonomia dos auditores e promovam ativamente o ceticismo profissional revela-se essencial para fortalecer a confiança no mercado financeiro e mitigar os riscos associados a falhas, omissões e irregularidades. O presente estudo debruça-se sobre empresas de auditoria de grande dimensão que não integram o grupo das Big Four, um segmento frequentemente negligenciado na literatura académica, permitindo enriquecer o conhecimento existente oferecendo, assim, uma perspetiva alternativa e mais abrangente sobre a influência da Cultura Organizacional na Qualidade da Auditoria.
Audit Quality is a fundamental pillar of trust in financial markets. However, recurring failures and scandals reveal that regulation and technical standards may be insufficient to ensure effective audits. This study investigates the impact of Organizational Culture on promoting values such as independence and professional skepticism, by analyzing five global audit firms. The results, obtained through targeted questionnaires administered to auditors, suggest that the promotion of core values like professional skepticism and auditor independence within Organizational Culture has a significant impact on Audit Quality. Notably, BDO achieved the highest Audit Quality score (400.0), demonstrating an Organizational Culture strongly oriented toward critical autonomy and impartiality. In contrast, Grant Thornton recorded a zero Audit Quality score, indicating a lack of encouragement for professional skepticism. The adoption of policies that strengthen auditor autonomy and actively promote professional skepticism proves essential to reinforce trust in financial markets and mitigate the risks associated with failures, omissions, and irregularities. This study focuses on large audit firms outside the Big Four, a segment often overlooked in academic literature, thus enriching existing knowledge by offering an alternative and broader perspective on the influence of Organizational Culture on Audit Quality.
Audit Quality is a fundamental pillar of trust in financial markets. However, recurring failures and scandals reveal that regulation and technical standards may be insufficient to ensure effective audits. This study investigates the impact of Organizational Culture on promoting values such as independence and professional skepticism, by analyzing five global audit firms. The results, obtained through targeted questionnaires administered to auditors, suggest that the promotion of core values like professional skepticism and auditor independence within Organizational Culture has a significant impact on Audit Quality. Notably, BDO achieved the highest Audit Quality score (400.0), demonstrating an Organizational Culture strongly oriented toward critical autonomy and impartiality. In contrast, Grant Thornton recorded a zero Audit Quality score, indicating a lack of encouragement for professional skepticism. The adoption of policies that strengthen auditor autonomy and actively promote professional skepticism proves essential to reinforce trust in financial markets and mitigate the risks associated with failures, omissions, and irregularities. This study focuses on large audit firms outside the Big Four, a segment often overlooked in academic literature, thus enriching existing knowledge by offering an alternative and broader perspective on the influence of Organizational Culture on Audit Quality.
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Qualidade da auditoria Cultura organizacional Independência do auditor Ceticismo profissional Audit quality Organizational culture Auditor independence Professional skepticism
Contexto Educativo
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Licença CC
Sem licença CC