Determinantes dos vieses de aversão à ambiguidade e disponibilidade no comportamento dos auditores governamentais

Abstract

Understanding how individuals make decisions and judgments, especially in environments of risks and uncertainties, has been the subject of studies in the field of Behavioral Finance. In this context, this dissertation aims to analyze how some determinants can affect the judgment of government auditors. The research was carried out using an online survey questionnaire, with which data were obtained to verify the relationship between the variables gender, age, professional experience, and academic education and the manifestation of cognitive biases that can influence behavior. The cognitive biases considered are Ambiguity Aversion and Availability. The results indicated that the determinants used had no significant impact on the ambiguity bias. However, the availability bias was influenced by gender, not having been impacted by the other variables considered. In this way, the research contributes to the literature for reflection on the need to deepen the study in the field of Government Auditing that considers behavioral aspects related to gender, as well as to show the importance of expanding the research between variables and other cognitive biases that may influence the behavior of government auditors.