DOES LANGUAGE MAKE A DIFFERENCE? AN EXPERIMENTAL EXAM ON THE MOTIVATED SENSITIVITY IN THE JUDGEMENT OF BRAZILIAN GOVERNMENTAL AUDITING

• Autor(a) principal: Sousa, Rossana Guerra de
• Data de Publicação: 2013
• Outros Autores: Paulo, Edilson, Silva, César Augusto Tibúrcio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/31362
• topic: Auditoria governamental; Julgamento profissional; Motivated sensitivity; Governmental auditing; Professional judgment; Motivatedsensitivity

This study aimed at examining the occurrence of motivated sensitivity in the analyses of economical, financial and patrimonial information carried out by Brazilian government auditors, which results from the influence of linguistic preference in their processing. Methodology used was field experiment: two groups formed at random were exposed to the manipulation of the linguistic variable (textual and numerical). Subjects were government auditors from an agency in charge of inspecting both Brazilian states and the federal government. Collected data was analyzed by using Anova and Chi-Squared test. Results indicate that the preference for linguistic styles guide the attention and interpretation of analyses carried out, which may interfere with the perception of reliability of the information being examined by government auditors, as well as with reaching professional judgment. This research contributes to the understanding of part of the judgment process, as well as of motivational factor effects acting on these professionals. It may also guide actions of risk mitigation in the case of relevant judgments.