Year: 2025
Type: article
Abstract: Objective: This study investigates the ability of digital influencers to shape the opinions of users of accounting information regarding companies’ accounting choices in the recognition of gains and losses. Method: An experiment was conducted with 598 students, divided into two groups: one accessed only an excerpt from a company’s explanatory notes, while the other also watched a video presenting a digital influencer’s opinion. Both groups evaluated the criteria adopted by the companies to recognize gains and losses. Results: The data analysis revealed that participants who watched the video were more likely to disagree with the accounting recognition in both cases and to align with the influencer’s opinion. Contributions: This study demonstrates the persuasive power of digital influencers in contexts involving accounting judgments. The influencer can reinterpret technical messages and, in doing so, override the intended meaning of accounting content. The study offers relevant insights for regulators, accounting professionals, and information users, emphasizing the need to monitor the influence of digital figures and recognizing the role of social media as an intermediary in the communication of complex financial information.
Authors: Lyss Paula Oliveira, César Augusto Tiburcio Silva
Institutions: Universidade Federal de Mato Grosso, Universidade de Brasília
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411413747