RELAÇÃO ENTRE OS TRAÇOS SOMBRIOS DE PERSONALIDADE E O CETICISMO PROFISSIONAL DOS AUDITORES INDEPENDENTES
DOI:
https://doi.org/10.17524/repec.v14i4.2663Keywords:
Traços Sombrios de Personalidade, Dark Triad, Ceticismo Profissional, Auditoria, Auditores IndependentesAbstract
Objetivo: Analisar a influência dos “traços sombrios” de personalidade no ceticismo profissional de auditores independentes do Brasil.
Método: A amostra foi composta por 170 auditores independentes com registro ativo no CNAI, sendo os dados analisados mediante estatística descritiva em primeira instância; via análise de regressões estimadas por Mínimos Quadrados Ordinários para a verificação das hipóteses; e por regressões estimadas por Mínimos Desvios Absolutos como medida de análise de sensibilidade.
Resultados: Os resultados indicam que o narcisismo pode influenciar positivamente o atributo de ceticismo profissional ao alavancar a autoestima e a capacidade de questionamento dos auditores. Já o maquiavelismo e a psicopatia, perante o conjunto de dados analisados, parecem não apresentar qualquer influência positiva no ceticismo profissional, sendo factível até mesmo uma relação inversa em aspectos de autonomia e autoestima, respectivamente.
Contribuições: Em âmbito teórico, o estudo promove o suprimento da lacuna acerca da interdisciplinaridade entre a contabilidade e a psicologia, adentrando especificamente o cerne da auditoria em tal relação. Em termos práticos, a pesquisa promove o entendimento da relevância dos traços de personalidade socialmente indesejáveis para a formação do ceticismo profissional dos auditores, algo útil para as firmas de auditoria ao longo de processos de seleção e treinamento de seus profissionais.
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Bobek, D. D., Hageman, A. M., & Radtke, R. R. (2015). The effects of professional role, decision context, and gender on the ethical decision making of public accounting professionals. Behavioral Research in Accounting, 27(1), 55-78.
Campbell, W. K., & Foster, C. A. (2002). Narcissism and commitment in romantic relationships: An investment model analysis. Personality and social psychology bulletin, 28(4), 484-495.
Christie, R.; Geis, F. L. (1970). Studies in Machiavellianism (1. Ed.). New York: Academic Press.
Cleckley, H. (1976). The mask of sanity: An attempt to clarify some issues about the so-called psychopathic personality (5. Ed.). St. Louis (Missouri): Mosby.
Crockatt, P. (2006). Freud's ‘On narcissism: an introduction’. Journal of child psychotherapy, 32(1), 4-20.
Cohen, J. R., Dalton, D. W., & Harp, N. L. (2017). Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes. Accounting, Organizations and Society, 62, 1-20.
Conselho Federal de Contabilidade (2016). NBC TA 200 (R1): Objetivos gerais do auditor independente e a condução da auditoria em conformidade com normas de auditoria. Recuperado de: http://www1.cfc.org.br/sisweb/SRE/docs/NBCTA200(R1).pdf. Em 23 de Janeiro de 2020.
Conselho Federal de Contabilidade (2016). NBC TA 240 (R1): Responsabilidade do auditor em relação a fraude, no contexto da auditoria de demonstrações contábeis. Recuperado de: http://www1.cfc.org.br/sisweb/SRE/docs/NBCTA240(R1).pdf. Em 23 de Janeiro de 2020.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
D’Souza, M. F., & Jones, D. N. (2017). Taxonomia da rede científica do Dark Triad: revelações no meio empresarial e contábil. Revista de Educação e Pesquisa em Contabilidade, 11(3), 296-313.
D'Souza, M. F., & de Lima, G. A. S. F. (2018). Escolha de carreira: o Dark Triad revela interesses de estudantes de Contabilidade. Revista de Contabilidade e Organizações, 12, 1-21.
D’Souza, M. F., Lima, G. A. S. F., Jones, D. N., & Carré, J. R. (2019). Eu ganho, a empresa ganha ou ganhamos juntos? Traços moderados do Dark Triad e a maximização de lucros. Revista Contabilidade & Finanças, 30(79), 123-138.
Duarte, F. C. L., Girão, L. F. A. P., & Paulo, E. (2017). Avaliando Modelos Lineares de Value Relevance: Eles Captam o que Deveriam Captar? Revista de Administração Contemporânea, 21(spe), 110-134.
Fávero, L. P. L., Belfiore, P. P., Silva, F. L. D., & Chan, B. L. (2009). Análise de dados: modelagem multivariada para tomada de decisões. Rio de Janeiro: Elsevier.
Freud, S. (1914). On Narcissism: An introduction. London: Hogarth Press.
Gujarati, D. N.; & Porter, D. C. (2011). Basic econometrics (5. Ed.). New York: McGraw-HiII.
Gustafson, S. B., & Ritzer, D. R. (1995). The dark side of normal: A psychopathy‐linked pattern called aberrant self‐promotion. European journal of personality, 9(3), 147-183.
Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (2005). Multivariate Data analysis with readings. New Jersey: Prentice Hall.
Hare, R. D., & Neumann, C. S. (2008). Psychopathy as a clinical and empirical construct. Annual Review of Clinical. Psychology, 4, 217-246.
Haveroth, J. Cunha, P. R. (2018). Influência do Estresse Ocupacional no Ceticismo Profissional de Auditores Independentes. Trabalho apresentado no XII Congresso ANPCONT, João Pessoa, Brasil. Recuperado de: http://anpcont.org.br/pdf/2018_MFC474.pdf. Em 11 de Fevereiro de 2020.
Hobson, J. L., Stern, M. T., & Zimbelman, A. F. (2020). The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust. Contemporary Accounting Research, Ahead of Print.
Holgado–Tello, F. P., Chacón–Moscoso, S., Barbero–García, I., & Vila–Abad, E. (2010). Polychoric versus Pearson correlations in exploratory and confirmatory factor analysis of ordinal variables. Quality & Quantity, 44(1), 153-166.
Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149-171.
Hurtt, R. K., Brown-Liburd, H., Earley, C. E., & Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory, 32(sp1), 45-97.
Hussin, S. A. H. S., Saleh, N. M., & Al-smady, A. A. (2019). Auditor Demographic Factors and Dimensions of Auditors’ Skepticism in Jordan. Asian Journal of Accounting and Governance, 11, 39-48.
Jones, D. N., & Paulhus, D. L. (2014). Introducing the short dark triad (SD3) a brief measure of dark personality traits. Assessment, 21(1), 28-41.
Lucena, W. G. L., Fernandes, M. S. A., & Silva, J. D. G. (2011). A contabilidade comportamental e os efeitos cognitivos no processo decisório: uma amostra com operadores da contabilidade. Revista Universo Contábil, 7(3), 41-58.
Majors, T. M. (2016). The interaction of communicating measurement uncertainty and the dark triad on managers' reporting decisions. The Accounting Review, 91(3), 973-992.
Maroco, J., & Garcia-Marques, T. (2006). Qual a fiabilidade do alfa de Cronbach? Questões antigas e soluções modernas? Laboratório de psicologia, 4(1), 65-90.
Maxwell, K., Donnellan, M. B., Hopwood, C. J., & Ackerman, R. A. (2011). The two faces of Narcissus? An empirical comparison of the Narcissistic Personality Inventory and the Pathological Narcissism Inventory. Personality and Individual Differences, 50(5), 577-582.
McHoskey, J. (1995). Narcissism and machiavellianism. Psychological reports, 77(3), 755-759.
McHoskey, J. W., Worzel, W., & Szyarto, C. (1998). Machiavellianism and psychopathy. Journal of personality and social psychology, 74(1), 192-210.
McIlwain, D. (2003). Bypassing empathy: A Machiavellian theory of mind and sneaky power. In Repacholi, B.; & Slaughter, V. Individual Differences in Theory of Mind: Implications for Typical and Atypical Development. Hove: Psychology Press.
Mendes, P. C. M., Niyama, J. K., & Silva, C. A. T. (2018). A Percepção dos Auditores na Mensuração dos Instrumentos Financeiros a Valor Justo nas Instituições Financeiras. Brazilian Business Review, 15(4), 363-381.
Miller, J. D., & Campbell, W. K. (2008). Comparing clinical and social‐personality conceptualizations of narcissism. Journal of personality, 76(3), 449-476.
Mubako, G., & O'Donnell, E. (2018). Effect of fraud risk assessments on auditor skepticism: Unintended consequences on evidence evaluation. International Journal of Auditing, 22(1), 55-64.
Mujis, D. (2011). Doing quantitative research in education with SPSS. London: Sage Publications.
Murphy, C. O.; Davidshofer, K. R. (2005). Psychological testing: principles and applications. New Jersey: Pearson/Prentice Hall.
Muzel, V. P. (2018). A educação continuada no Brasil na perspectiva da carreira do auditor independente (Dissertação de Mestrado, Universidade de São Paulo). Recuperado de: https://teses.usp.br/teses/disponiveis/12/12136/tde-29082018-152250/publico/CorrigidoVania.pdf
Nelson, G., & Gilbertson, D. (1991). Machiavellianism revisited. Journal of Business Ethics, 10(8), 633-639.
Nelson, M. W. (2009). A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory, 28(2), 1-34.
Nolder, C. J., & Kadous, K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: A way forward. Accounting, Organizations and Society, 67, 1-14.
Nunnally, J. C.; & Bernstein, I. H. (1994). The theory of measurement error. Psychometric theory (3. Ed.). New York: Mcgraw-Hill.
Ohlson, J. A., & Kim, S. (2015). Linear Valuation Without OLS: The Theil-Sen Estimation Approach. Review of Accounting Studies, 20(1), 395-435.
Olsen, C., & Gold, A. (2018). Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism. Journal of Accounting literature, 41, 127-141.
Paal, T., & Bereczkei, T. (2007). Adult theory of mind, cooperation, Machiavellianism: The effect of mindreading on social relations. Personality and individual differences, 43(3), 541-551.
Paulhus, D. L., & Williams, K. M. (2002). The dark triad of personality: Narcissism, Machiavellianism, and psychopathy. Journal of research in personality, 36(6), 556-563.
Pincus, A. L., & Lukowitsky, M. R. (2010). Pathological narcissism and narcissistic personality disorder. Annual review of clinical psychology, 6, 421-446.
Pulver, S. E. (1970). Narcissism: The term and the concept. Journal of the American Psychoanalytic Association, 18(2), 319-341.
Quadackers, L., Groot, T., & Wright, A. (2014). Auditors’ professional skepticism: Neutrality versus presumptive doubt. Contemporary accounting research, 31(3), 639-657.
Ralph, P. L. (1973). The Renaissance in Perspective. New York: St. Martin’s Press.
Rhodewalt, F.; & Peterson, P. (2009). Narcissism. In Leary, M. R.; & Hoyle, R. H. Handbook of individual differences in social behavior. New York: Guilford Press.
Rosenthal, S. A., & Hooley, J. M. (2010). Narcissism assessment in social–personality research: Does the association between narcissism and psychological health result from a confound with self-esteem? Journal of Research in Personality, 44(4), 453-465.
Steppan, A. I. B., Santiago, J. S., Silva, J. D. G., Cavalcante, P. R. N., & Silva, C. A. T. (2015). Julgamento na auditoria: um estudo das características das pesquisas científicas. Ciências & Cognição, 20(1).
Stevens, E., Moroney, R., & Webster, J. (2019). Professional skepticism: The combined effect of partner style and team identity salience. International Journal of Auditing, 23(2), 279-291.
Viding, E., & McCrory, E. J. (2018). Understanding the development of psychopathy: progress and challenges. Psychological medicine, 48(4), 566-577.
Volmer, J., Koch, I. K., & Göritz, A. S. (2016). The bright and dark sides of leaders' dark triad traits: Effects on subordinates' career success and well-being. Personality and Individual Differences, 101, 413-418.
Wallace, H. M., & Baumeister, R. F. (2002). The performance of narcissists rises and falls with perceived opportunity for glory. Journal of personality and social psychology, 82(5), 819-834.
Wexler, M. N. (2008). Conjectures on systemic psychopathy: reframing the contemporary corporation. Society and Business Review, 3(3), 224-238.
Wilson, D. S., Near, D., & Miller, R. R. (1996). Machiavellianism: A synthesis of the evolutionary and psychological literatures. Psychological bulletin, 119(2), 285-299.
Bistaffa, B. C. (2010). Incorporação de indicadores categóricos ordinais em modelos de equações estruturais (Dissertação de Mestrado, Universidade de São Paulo). Recuperado de: https://teses.usp.br/teses/disponiveis/45/45133/tde-09022011-110229/publico/dissertacao_bruno_cesar_bistaffa.pdf. Em 17 de Fevereiro de 2020.
Bobek, D. D., Hageman, A. M., & Radtke, R. R. (2015). The effects of professional role, decision context, and gender on the ethical decision making of public accounting professionals. Behavioral Research in Accounting, 27(1), 55-78.
Campbell, W. K., & Foster, C. A. (2002). Narcissism and commitment in romantic relationships: An investment model analysis. Personality and social psychology bulletin, 28(4), 484-495.
Christie, R.; Geis, F. L. (1970). Studies in Machiavellianism (1. Ed.). New York: Academic Press.
Cleckley, H. (1976). The mask of sanity: An attempt to clarify some issues about the so-called psychopathic personality (5. Ed.). St. Louis (Missouri): Mosby.
Crockatt, P. (2006). Freud's ‘On narcissism: an introduction’. Journal of child psychotherapy, 32(1), 4-20.
Cohen, J. R., Dalton, D. W., & Harp, N. L. (2017). Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes. Accounting, Organizations and Society, 62, 1-20.
Conselho Federal de Contabilidade (2016). NBC TA 200 (R1): Objetivos gerais do auditor independente e a condução da auditoria em conformidade com normas de auditoria. Recuperado de: http://www1.cfc.org.br/sisweb/SRE/docs/NBCTA200(R1).pdf. Em 23 de Janeiro de 2020.
Conselho Federal de Contabilidade (2016). NBC TA 240 (R1): Responsabilidade do auditor em relação a fraude, no contexto da auditoria de demonstrações contábeis. Recuperado de: http://www1.cfc.org.br/sisweb/SRE/docs/NBCTA240(R1).pdf. Em 23 de Janeiro de 2020.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
D’Souza, M. F., & Jones, D. N. (2017). Taxonomia da rede científica do Dark Triad: revelações no meio empresarial e contábil. Revista de Educação e Pesquisa em Contabilidade, 11(3), 296-313.
D'Souza, M. F., & de Lima, G. A. S. F. (2018). Escolha de carreira: o Dark Triad revela interesses de estudantes de Contabilidade. Revista de Contabilidade e Organizações, 12, 1-21.
D’Souza, M. F., Lima, G. A. S. F., Jones, D. N., & Carré, J. R. (2019). Eu ganho, a empresa ganha ou ganhamos juntos? Traços moderados do Dark Triad e a maximização de lucros. Revista Contabilidade & Finanças, 30(79), 123-138.
Duarte, F. C. L., Girão, L. F. A. P., & Paulo, E. (2017). Avaliando Modelos Lineares de Value Relevance: Eles Captam o que Deveriam Captar? Revista de Administração Contemporânea, 21(spe), 110-134.
Fávero, L. P. L., Belfiore, P. P., Silva, F. L. D., & Chan, B. L. (2009). Análise de dados: modelagem multivariada para tomada de decisões. Rio de Janeiro: Elsevier.
Freud, S. (1914). On Narcissism: An introduction. London: Hogarth Press.
Gujarati, D. N.; & Porter, D. C. (2011). Basic econometrics (5. Ed.). New York: McGraw-HiII.
Gustafson, S. B., & Ritzer, D. R. (1995). The dark side of normal: A psychopathy‐linked pattern called aberrant self‐promotion. European journal of personality, 9(3), 147-183.
Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (2005). Multivariate Data analysis with readings. New Jersey: Prentice Hall.
Hare, R. D., & Neumann, C. S. (2008). Psychopathy as a clinical and empirical construct. Annual Review of Clinical. Psychology, 4, 217-246.
Haveroth, J. Cunha, P. R. (2018). Influência do Estresse Ocupacional no Ceticismo Profissional de Auditores Independentes. Trabalho apresentado no XII Congresso ANPCONT, João Pessoa, Brasil. Recuperado de: http://anpcont.org.br/pdf/2018_MFC474.pdf. Em 11 de Fevereiro de 2020.
Hobson, J. L., Stern, M. T., & Zimbelman, A. F. (2020). The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust. Contemporary Accounting Research, Ahead of Print.
Holgado–Tello, F. P., Chacón–Moscoso, S., Barbero–García, I., & Vila–Abad, E. (2010). Polychoric versus Pearson correlations in exploratory and confirmatory factor analysis of ordinal variables. Quality & Quantity, 44(1), 153-166.
Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149-171.
Hurtt, R. K., Brown-Liburd, H., Earley, C. E., & Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory, 32(sp1), 45-97.
Hussin, S. A. H. S., Saleh, N. M., & Al-smady, A. A. (2019). Auditor Demographic Factors and Dimensions of Auditors’ Skepticism in Jordan. Asian Journal of Accounting and Governance, 11, 39-48.
Jones, D. N., & Paulhus, D. L. (2014). Introducing the short dark triad (SD3) a brief measure of dark personality traits. Assessment, 21(1), 28-41.
Lucena, W. G. L., Fernandes, M. S. A., & Silva, J. D. G. (2011). A contabilidade comportamental e os efeitos cognitivos no processo decisório: uma amostra com operadores da contabilidade. Revista Universo Contábil, 7(3), 41-58.
Majors, T. M. (2016). The interaction of communicating measurement uncertainty and the dark triad on managers' reporting decisions. The Accounting Review, 91(3), 973-992.
Maroco, J., & Garcia-Marques, T. (2006). Qual a fiabilidade do alfa de Cronbach? Questões antigas e soluções modernas? Laboratório de psicologia, 4(1), 65-90.
Maxwell, K., Donnellan, M. B., Hopwood, C. J., & Ackerman, R. A. (2011). The two faces of Narcissus? An empirical comparison of the Narcissistic Personality Inventory and the Pathological Narcissism Inventory. Personality and Individual Differences, 50(5), 577-582.
McHoskey, J. (1995). Narcissism and machiavellianism. Psychological reports, 77(3), 755-759.
McHoskey, J. W., Worzel, W., & Szyarto, C. (1998). Machiavellianism and psychopathy. Journal of personality and social psychology, 74(1), 192-210.
McIlwain, D. (2003). Bypassing empathy: A Machiavellian theory of mind and sneaky power. In Repacholi, B.; & Slaughter, V. Individual Differences in Theory of Mind: Implications for Typical and Atypical Development. Hove: Psychology Press.
Mendes, P. C. M., Niyama, J. K., & Silva, C. A. T. (2018). A Percepção dos Auditores na Mensuração dos Instrumentos Financeiros a Valor Justo nas Instituições Financeiras. Brazilian Business Review, 15(4), 363-381.
Miller, J. D., & Campbell, W. K. (2008). Comparing clinical and social‐personality conceptualizations of narcissism. Journal of personality, 76(3), 449-476.
Mubako, G., & O'Donnell, E. (2018). Effect of fraud risk assessments on auditor skepticism: Unintended consequences on evidence evaluation. International Journal of Auditing, 22(1), 55-64.
Mujis, D. (2011). Doing quantitative research in education with SPSS. London: Sage Publications.
Murphy, C. O.; Davidshofer, K. R. (2005). Psychological testing: principles and applications. New Jersey: Pearson/Prentice Hall.
Muzel, V. P. (2018). A educação continuada no Brasil na perspectiva da carreira do auditor independente (Dissertação de Mestrado, Universidade de São Paulo). Recuperado de: https://teses.usp.br/teses/disponiveis/12/12136/tde-29082018-152250/publico/CorrigidoVania.pdf
Nelson, G., & Gilbertson, D. (1991). Machiavellianism revisited. Journal of Business Ethics, 10(8), 633-639.
Nelson, M. W. (2009). A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory, 28(2), 1-34.
Nolder, C. J., & Kadous, K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: A way forward. Accounting, Organizations and Society, 67, 1-14.
Nunnally, J. C.; & Bernstein, I. H. (1994). The theory of measurement error. Psychometric theory (3. Ed.). New York: Mcgraw-Hill.
Ohlson, J. A., & Kim, S. (2015). Linear Valuation Without OLS: The Theil-Sen Estimation Approach. Review of Accounting Studies, 20(1), 395-435.
Olsen, C., & Gold, A. (2018). Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism. Journal of Accounting literature, 41, 127-141.
Paal, T., & Bereczkei, T. (2007). Adult theory of mind, cooperation, Machiavellianism: The effect of mindreading on social relations. Personality and individual differences, 43(3), 541-551.
Paulhus, D. L., & Williams, K. M. (2002). The dark triad of personality: Narcissism, Machiavellianism, and psychopathy. Journal of research in personality, 36(6), 556-563.
Pincus, A. L., & Lukowitsky, M. R. (2010). Pathological narcissism and narcissistic personality disorder. Annual review of clinical psychology, 6, 421-446.
Pulver, S. E. (1970). Narcissism: The term and the concept. Journal of the American Psychoanalytic Association, 18(2), 319-341.
Quadackers, L., Groot, T., & Wright, A. (2014). Auditors’ professional skepticism: Neutrality versus presumptive doubt. Contemporary accounting research, 31(3), 639-657.
Ralph, P. L. (1973). The Renaissance in Perspective. New York: St. Martin’s Press.
Rhodewalt, F.; & Peterson, P. (2009). Narcissism. In Leary, M. R.; & Hoyle, R. H. Handbook of individual differences in social behavior. New York: Guilford Press.
Rosenthal, S. A., & Hooley, J. M. (2010). Narcissism assessment in social–personality research: Does the association between narcissism and psychological health result from a confound with self-esteem? Journal of Research in Personality, 44(4), 453-465.
Steppan, A. I. B., Santiago, J. S., Silva, J. D. G., Cavalcante, P. R. N., & Silva, C. A. T. (2015). Julgamento na auditoria: um estudo das características das pesquisas científicas. Ciências & Cognição, 20(1).
Stevens, E., Moroney, R., & Webster, J. (2019). Professional skepticism: The combined effect of partner style and team identity salience. International Journal of Auditing, 23(2), 279-291.
Viding, E., & McCrory, E. J. (2018). Understanding the development of psychopathy: progress and challenges. Psychological medicine, 48(4), 566-577.
Volmer, J., Koch, I. K., & Göritz, A. S. (2016). The bright and dark sides of leaders' dark triad traits: Effects on subordinates' career success and well-being. Personality and Individual Differences, 101, 413-418.
Wallace, H. M., & Baumeister, R. F. (2002). The performance of narcissists rises and falls with perceived opportunity for glory. Journal of personality and social psychology, 82(5), 819-834.
Wexler, M. N. (2008). Conjectures on systemic psychopathy: reframing the contemporary corporation. Society and Business Review, 3(3), 224-238.
Wilson, D. S., Near, D., & Miller, R. R. (1996). Machiavellianism: A synthesis of the evolutionary and psychological literatures. Psychological bulletin, 119(2), 285-299.
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2020-12-24
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Reis Marçal, R., & Alberton, L. (2020). RELAÇÃO ENTRE OS TRAÇOS SOMBRIOS DE PERSONALIDADE E O CETICISMO PROFISSIONAL DOS AUDITORES INDEPENDENTES. Journal of Education and Research in Accounting (REPeC), 14(4). https://doi.org/10.17524/repec.v14i4.2663
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