Does Language Make a Difference? An Experimental Exam on the Motivated Sensitivity in the Judgment of Brazilian Governmental Auditing

ConTexto, Porto Alegre, Vol. 13, No. 23, p. 37-46, Jan.-Apr. 2013.

10 Pages Posted: 28 Jun 2013

See all articles by Rossana Guerra Sousa

Rossana Guerra Sousa

Federal University of Paraiba (UFPB)

Edilson Paulo

Federal University of Paraiba

Cesar Augusto Tiburcio Silva

Universidade de Brasília (UnB)

Date Written: April 30, 2013

Abstract

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.

Note: Downloadable document is in Portuguese.

Keywords: Governmental auditing, Professional judgment, Motivated

JEL Classification: H10, H70

Suggested Citation

Sousa, Rossana Guerra and Paulo, Edilson and Tiburcio Silva, Cesar Augusto, Does Language Make a Difference? An Experimental Exam on the Motivated Sensitivity in the Judgment of Brazilian Governmental Auditing (April 30, 2013). ConTexto, Porto Alegre, Vol. 13, No. 23, p. 37-46, Jan.-Apr. 2013. , Available at SSRN: https://ssrn.com/abstract=2281622

Rossana Guerra Sousa

Federal University of Paraiba (UFPB) ( email )

Cidade Universitária
s/n - Castelo Branco III
João Pessoa, Paraiba 58297-000
Brazil

Edilson Paulo (Contact Author)

Federal University of Paraiba ( email )

João Pessoa, Paraiba 58038-382
Brazil

Cesar Augusto Tiburcio Silva

Universidade de Brasília (UnB) ( email )

SQS 210 - Bloco G - Apartamento 102
Brasilia/DF, 70.910-900
Brazil
+55 061 349 7388 (Phone)

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