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Abstract In addition to formal contracts between employees and employers, there are psychological contracts regarding individual beliefs on reciprocal obligations. The goal of this study is to verify the effects of the psychological contract on job satisfaction, mediated by the auditors' perception of affectivity. A survey was carried out with a population of auditors in Big Four companies, where a sample of 116 valid answers was obtained. Structural Equation Modeling (SEM) technique was applied to the data of the research. The results show that the perceptions of employee’s obligations towards the company do not present significant relationship with any variable of the research (positive affectivity, negative affectivity and job satisfaction), while psychological contracts, in the perspective of employer’s obligations, influences the positive affectivity and the job satisfaction. It was also observed that positive affectivity mediates the relationship between psychological contract of employer’s obligations and job satisfaction. Thus, it is confirmed the belief that obligations in the contractual relationship can provide stability and develop the auditor’s professional side, resulting in positive feelings and satisfaction in performing the activities, which is supposed to lead to better individual and organizational results. It is concluded that the psychological contract in the perspective of employer’s obligations triggers positive affects in the auditors’ work environment which, in turn, is reflected in higher levels of satisfaction, but instigates non-significance for the employee's perceptions of obligations towards the company, which may be the subject of future investigations. Author Biographies Vanderlei dos Santos, Federal University of Santa Catarina Doctoral Candidate in the Accountancy Post-graduation Program of Federal University of Santa Catarina (UFSC). Professor at Santa Catarina State University (UDESC). Address: Campus Reitor João David Ferreira Lima, s/n | Trindade | 88040-900 | Florianópolis/SC | Brazil. Celliane Ferraz Pazetto, Federal University of Santa Catarina Master Candidate in the Accountancy Post-graduation Program of The Federal University of Santa Catarina (UFSC). Address: Campus Reitor João David Ferreira Lima, s/n | Trindade | 88040-900 | Florianópolis/SC | Brazil. Nicolle Raitz Wilvert, Federal University of Santa Catarina Bachelor in Accounting Sciences by The Federal University of Santa Catarina (UFSC). Address: Campus Reitor João David Ferreira Lima, s/n | Trindade | 88040-900 | Florianópolis/SC | Brazil. Ilse Maria Beuren, Federal University of Santa Catarina Doctor in Controllership and Accountancy by FEA/USP. Professor in the Accountancy Post-graduation Program of The Federal University of Santa Catarina (UFSC). Address: Campus Reitor João David Ferreira Lima, s/n | Trindade | 88040-970 | Florianópolis/SC | Brazil. References Agapito, P. R., Cardi, G. V., Vicente, M. M., Guimarães, T. B., Lacerda, T. L. F. T., & Freitas, V. B. (2013). Análise da satisfação do trabalho e dos contratos psicológicos em organizações da região do Grande ABCD. Revista Eletrônica Gestão e Serviços, 4(2), 700-7018. DOI: https://doi.org/10.15603/2177-7284/regs.v4n2p700-718

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