Análise da influência do viés de confirmação sobre julgamento dos preparadores da informação contábil um estudo experimental

Abstract

The aim of this research was to investigate the influence of confirmation bias on the judgment of accounting information preparers when applying the International Financial Reporting Standards for Small and Medium-Sized Entities (IFRS PMEs). The theoretical basis of the research is rooted in the observation that prior beliefs about full IFRS can impact the judgment of the economic substance of similar events with different accounting treatments depending on the applicable standard, and that justification and decision aid mechanisms can mitigate this bias. The methodological approach of the study involved an experimental design in which a questionnaire was administered to 115 accounting professionals randomly assigned to control, justification, and decision aid groups. Analyses were conducted through logistic regression estimations with cluster-robust standard errors for comparisons between the experimental groups. The results confirmed the hypotheses of confirmation bias due to prior beliefs based on full IFRS and the effectiveness of requiring justifications in reducing this bias. However, it was observed that the decision aid mechanism accentuated the confirmation bias. Collectively, these findings contribute to a better understanding of confirmation bias and its influence on the judgment of accounting information preparers, highlighting the possibility of mitigating its expression through the requirement of justifications, while decision aids can lead to a stronger confirmation bias.