Mediação de fatores ambientais, pessoais e de socialização na relação entre o lócus de controle externo e o comportamento disfuncional do auditor.

This research aims to analyze the influence of the locus of external control on dysfunctional audit behavior, mediated by environmental, personal and social factors. The study broaches behavioral aspects in the context of the audit. In order to reach the proposed objective, a descriptive survey was carried out, with a quantitative approach to data analysis. A total of 163 independent auditors registered in the Brazilian Federal Accounting Council took part in the survey. The relationship between the constructs is analyzed by applying the Structural Equation Modeling technique (SEM). The results evident that environmental personal and social factors affect the relationship between the locus of control and the dysfunctional behavior. In this way, it can be concluded that the results presented in this study can provide the regulatory agencies of the audit area, as well as the audit firms, subsidies to evaluate the quality of services provided considering a behavioral perspective. [ABSTRACT FROM AUTHOR]