Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)


The Auditors Characteristics for Big Four Audit Companies: Empirical Analysis in the Brazilian Market

Author(s): Isabel Oliveira, Antonio Cardoso, Luciano Medeiros, Jorge Figueiredo, Margarida Pocinho, Elizabeth Real de Oliveira

The phenomenon of globalization, the dependence on markets and the emergence of possible competitors, impose on organizations other forms of management and professionals with new capabilities. In this sense, it is crucial to identify the requirements most valued by companies, with regard to the skills of an auditor.

The purpose of this article is to analyze the skills that accounting graduates must possess, in view of the characteristics sought by auditing companies when hiring their professionals.

The sample consists of 62 questionnaires to professionals from Big Four audit companies in Brazil, a country with few studies in this area. The methodology used is a model of structural equations. The developed model consists of twenty observed variables, divided into three constructs, auditing, universities and graduates.

The results show the importance of technical, accounting, technological knowledge and previous internships and/or jobs, as well as, of the institution that the graduate acquired the training. However, some behavioral characteristics (attendance, leadership) indicated less weight in the market demand process. The model presented thus corroborates the information for the selection process of professionals, as it indicates variables/characteristics in the binomial training/demand of the audit market.

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