Personalidade Dark Tetrad e gerenciamento de resultados: o efeito moderador da reputação corporativa
DOI:
https://doi.org/10.14392/asaa.2024170209Palavras-chave:
Gerenciamento de resultados, Personalidade Dark Tetrad, Reputação CorporativaResumo
Objetivo: O estudo objetiva investigar o efeito moderador da reputação corporativa na relação entre a personalidade Dark Tetrad e o gerenciamento de resultados.
Método: Foram adotadas duas abordagens: archival e experimento. Na abordagem archival, foram analisados os dados de 434 empresas (2.645 observações) sediadas nos EUA, referentes ao período 2010-2017. O gerenciamento de resultados foi representado pela qualidade dos accruals; a reputação foi representada pela pontuação no ranking Empresas Mais Admiradas do Mundo; e a personalidade Dark Tetrad baseou-se no discurso do CEO e na análise de personalidade Big Five. Na abordagem experimental, foi utilizado um delineamento 2x2 entre sujeitos, em uma amostra de 242 alunos de MBA, a maioria com prática em gestão. A personalidade Dark Tetrad foi medida com auxílio do formulário Short Dark Triad (Paulhus; Jones, 2014) e por meio da Avaliação da Personalidade Sádica (Plouffe et al., 2017). Para a reputação, foram adaptados os cenários de Goldberg (1990) e Lafferty (2007). Os participantes foram solicitados a tomar cinco decisões contábeis, com base nas quais avaliou-se a propensão para cometimento de fraude.
Resultados: Os resultados confirmaram que a personalidade do CEO afeta o gerenciamento de resultados, bem como mostraram que uma boa reputação corporativa reduz a probabilidade de gerenciamento de resultados e de fraude, preservando-se, assim, a qualidade das informações contábeis.
Contribuições: Entre as contribuições práticas para auditores e investidores, o estudo expande a Teoria dos Altos Escalões, ao incluir e associar traços de personalidade sombria ao maior risco de gerenciamento de resultados e de fraude.
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Copyright (c) 2024 Alan Diógenes Góis, Gerlando Augusto Sampaio Franco de Lima, Márcia Martins Mendes De Luca, Giorgio Gotti
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