Audit's Role: a view from Twitter
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista Catarinense da Ciência Contábil (Online) |
Texto Completo: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/3183 |
Resumo: | As a way to reduce informational asymmetry and ensure reliability and reliability of accounting information, auditing gained notoriety. However, there is some disagreement in the literature about their roles and responsibilities, this disagreement comes especially from the function performed and what is expected by society. Therefore, this research aims to analyze the perception of the role of external audit based on the confrontation of the concepts of accounting standards and public opinion. This research is characterized as descriptive and quanti-quali when analyzing information collected through 501,533 tweets published between 2007 and 2020 that contained the word “audit” by users whose profile language is Portuguese. The results obtained, despite not clearly identifying the phenomenon of Audit Expectation Gap, suggest that most users who tweet about the audit do so by discussing the audit in relation to public resources and aspects of a political nature. it reinforces the lack of understanding of the real functions performed by the audit. This study contributes by exploring the concept of Audit Expectation Gap in the Brazilian context, providing evidence about the expectations generated by public opinion about the auditing profession in the social media environment, where comments are generated spontaneously by users. |
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Audit's Role: a view from TwitterPapel da Auditoria: uma visão a partir do TwitterAudit Expectation GapExternal auditResponsibilities of the Independent AuditorTwitterAudit Expectation GapAuditoria ExternaResponsabilidades do Auditor IndependenteTwitterAs a way to reduce informational asymmetry and ensure reliability and reliability of accounting information, auditing gained notoriety. However, there is some disagreement in the literature about their roles and responsibilities, this disagreement comes especially from the function performed and what is expected by society. Therefore, this research aims to analyze the perception of the role of external audit based on the confrontation of the concepts of accounting standards and public opinion. This research is characterized as descriptive and quanti-quali when analyzing information collected through 501,533 tweets published between 2007 and 2020 that contained the word “audit” by users whose profile language is Portuguese. The results obtained, despite not clearly identifying the phenomenon of Audit Expectation Gap, suggest that most users who tweet about the audit do so by discussing the audit in relation to public resources and aspects of a political nature. it reinforces the lack of understanding of the real functions performed by the audit. This study contributes by exploring the concept of Audit Expectation Gap in the Brazilian context, providing evidence about the expectations generated by public opinion about the auditing profession in the social media environment, where comments are generated spontaneously by users.Como uma forma de reduzir a assimetria informacional e garantir confiabilidade e fidedignidade às informações contábeis, a auditoria ganhou notoriedade. Contudo, há certa discordância na literatura sobre suas funções e responsabilidades, essa discordância advém especialmente da função exercida e o que é esperadao pela sociedade. Diante disso, essa pesquisa objetiva analisar a percepção do público quanto ao papel da auditoria externa. Esta pesquisa caracteriza-se como descritiva e quanti-quali ao analisar informações coletadas através de 501.533 tweets publicados entre 2007 e 2020 que continham a palavra “auditoria” por usuários cujo idioma do perfil é o português. Os resultados obtidos, apesar de não identificarem nitidamente o fenômeno de Audit Expectation Gap, sugerem que a maioria dos usuários que “twetam” sobre a auditoria, o fazem discutindo a auditoria em relação aos recursos públicos e aspectos de cunho político, esse resultado reforça a falta de entendimento das reais funções exercidas pela auditoria. Este estudo contribui ao explorar o conceito de Audit Expectation Gap no contexto brasileiro, fornecendo evidências sobre as expectativas geradas pela opinião pública acerca da profissão de auditoria no ambiente das mídias sociais, onde os comentários são gerados de forma espontânea pelos usuários.Conselho Regional de Contabilidade de Santa Catarina2021-11-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/ziptext/xmlhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/318310.16930/2237-766220213183Revista Catarinense da Ciência Contábil; v. 20 (2021): RCCC; e31832237-76621808-378110.16930/10.16930/2237-76622021reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporenghttps://revista.crcsc.org.br/index.php/CRCSC/article/view/3183/2311https://revista.crcsc.org.br/index.php/CRCSC/article/view/3183/2312https://revista.crcsc.org.br/index.php/CRCSC/article/view/3183/2313https://revista.crcsc.org.br/index.php/CRCSC/article/view/3183/231410.16930/2237-766220213183110.16930/2237-7662202131832Copyright (c) 2021 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSilva, Shirlei Oliveira daMaia, Vinicius Mothé Haveroth, JuçaraTommasetti, Roberto2022-02-03T18:23:19Zoai:ojs.pkp.sfu.ca:article/3183Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2022-02-03T18:23:19Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
Audit's Role: a view from Twitter Papel da Auditoria: uma visão a partir do Twitter |
title |
Audit's Role: a view from Twitter |
spellingShingle |
Audit's Role: a view from Twitter Silva, Shirlei Oliveira da Audit Expectation Gap External audit Responsibilities of the Independent Auditor Audit Expectation Gap Auditoria Externa Responsabilidades do Auditor Independente |
title_short |
Audit's Role: a view from Twitter |
title_full |
Audit's Role: a view from Twitter |
title_fullStr |
Audit's Role: a view from Twitter |
title_full_unstemmed |
Audit's Role: a view from Twitter |
title_sort |
Audit's Role: a view from Twitter |
author |
Silva, Shirlei Oliveira da |
author_facet |
Silva, Shirlei Oliveira da Maia, Vinicius Mothé Haveroth, Juçara Tommasetti, Roberto |
author_role |
author |
author2 |
Maia, Vinicius Mothé Haveroth, Juçara Tommasetti, Roberto |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Silva, Shirlei Oliveira da Maia, Vinicius Mothé Haveroth, Juçara Tommasetti, Roberto |
dc.subject.por.fl_str_mv |
Audit Expectation Gap External audit Responsibilities of the Independent Auditor Audit Expectation Gap Auditoria Externa Responsabilidades do Auditor Independente |
topic |
Audit Expectation Gap External audit Responsibilities of the Independent Auditor Audit Expectation Gap Auditoria Externa Responsabilidades do Auditor Independente |
description |
As a way to reduce informational asymmetry and ensure reliability and reliability of accounting information, auditing gained notoriety. However, there is some disagreement in the literature about their roles and responsibilities, this disagreement comes especially from the function performed and what is expected by society. Therefore, this research aims to analyze the perception of the role of external audit based on the confrontation of the concepts of accounting standards and public opinion. This research is characterized as descriptive and quanti-quali when analyzing information collected through 501,533 tweets published between 2007 and 2020 that contained the word “audit” by users whose profile language is Portuguese. The results obtained, despite not clearly identifying the phenomenon of Audit Expectation Gap, suggest that most users who tweet about the audit do so by discussing the audit in relation to public resources and aspects of a political nature. it reinforces the lack of understanding of the real functions performed by the audit. This study contributes by exploring the concept of Audit Expectation Gap in the Brazilian context, providing evidence about the expectations generated by public opinion about the auditing profession in the social media environment, where comments are generated spontaneously by users. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-11-19 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3183 10.16930/2237-766220213183 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3183 |
identifier_str_mv |
10.16930/2237-766220213183 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3183/2311 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3183/2312 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3183/2313 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3183/2314 10.16930/2237-7662202131831 10.16930/2237-7662202131832 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2021 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2021 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/zip text/xml |
dc.publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
dc.source.none.fl_str_mv |
Revista Catarinense da Ciência Contábil; v. 20 (2021): RCCC; e3183 2237-7662 1808-3781 10.16930/10.16930/2237-76622021 reponame:Revista Catarinense da Ciência Contábil (Online) instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC) instacron:CRCSC |
instname_str |
Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
instacron_str |
CRCSC |
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CRCSC |
reponame_str |
Revista Catarinense da Ciência Contábil (Online) |
collection |
Revista Catarinense da Ciência Contábil (Online) |
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Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
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||revista@crcsc.org.br |
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