INFLUENCE OF PROFESSIONAL SKEPTICISM ON IMPRESSION MANAGEMENT OF ACCOUNTING INFORMATION DISCLOSURE

The paper analyzed the influence of professional skepticism on impression management in the disclosure of accounting information. Professional skepticism was analyzed through the variables questioning mind, suspension of judgment, searching for knowledge, interpersonal understanding, self-confidence and self-determination, according to Hurtt's construct (2010). Impression management was analyzed using selectivity, measurement distortion and presentational enhancement variables, according to Cardoso, Leite and Aquino (2018). The research is characterized as descriptive, survey and quantitative. The study sample consisted of 201 students of the Accounting Sciences course of two Public Universities of the State of Santa Catarina. Data analysis was performed using descriptive statistics and OLS regression using the SPSS (R) software. The survey results demonstrated that the questioning mind feature negatively influences the presentational enhancement and measurement distortion variables, demonstrating that the higher the level of the questioning mind feature in an individual, the less likely it is to be influenced by two of the impression management techniques.