Educação financeira: a formação acadêmica influencia no perfil financeiro dos auditores contábeis?

Abstract

This research sought to identify the financial practices of auditors from the four largest audit companies in the world and to analyze the influence of academic training on these practices. The methodology applied in a non-probabilistic sample for accessibility of 104 auditors, was through a questionnaire with 24 questions separated into three parts: 1) socioeconomic profile; 2) financial practices; and 3) level of financial education. The socioeconomic profile of the participants shows an age group between 20 and 50 years old, with a predominance of young people between 21 and 30 years old, 60.58% of singles and predominantly female and graduates in Accounting Sciences. As for financial practices, 80 people of the respondents carry out the planning completely, on average 75% of the participants have an emergency reserve, and on the other hand 59.62% have credit card debts, around 60% of the total respondents claimed to have some type of investment. In addition, it was noticed that 79.81% of respondents answered the questionnaire according to what was desired, this percentage corresponds to 83 auditors, demonstrating sufficiency of financial knowledge. In general, it was identified that there is a balance between knowledge and practices carried out. It is concluded that knowledge in financial matters influences financial practices and demonstrates the importance of financial education for the general population.