Um estudo experimental acerca da influência do viés de confirmação sobre o julgamento dos preparadores da informação contábil

Abstract

The aim of this research was to investigate the influence of confirmation bias on the judgment of accounting information preparers when applying the CPC SME (Brazilian Accounting Standards for Small and Medium-sized Enterprises). The theoretical foundation of the research stems from the observation that prior beliefs about full IFRS (International Financial Reporting Standards) can impact the judgment of the economic substance of similar events with different accounting treatments depending on the applicable standard. It also considers that justification mechanisms and guidelines can mitigate the expression of this bias. The methodological approach of the study involved an experimental design where a questionnaire was administered to 90 accounting professionals randomly assigned to control, justification, and guideline groups. The analysis was conducted using logistic regressions with clustered robust standard errors to compare the experimental groups. The results confirmed the hypotheses regarding the manifestation of confirmation bias due to prior beliefs based on full IFRS and demonstrated that the requirement for justifications and the provision of guidelines can reduce this bias. Collectively, these findings contribute to a better understanding of confirmation bias and its impact on the judgment of accounting information preparers. They highlight the potential to mitigate its expression by employing mechanisms that demand justifications and provide guidelines, aimed at limiting the influence of prior beliefs derived from full IFRS on the judgment of information preparers when applying the CPC SME.