Modeling the professional judgment of the auditor

Document Type : Research Paper


1 Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran

2 Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Golestan, Iran


Professional judgment is the main essence of auditing. As a result, the quality of auditing depends on the quality of the judgment of the auditing profession, and access to more desirable professional judgments requires the identification of factors affecting the judgment and decision-making of auditors. The purpose of this article is to model the professional judgment of the auditor. For this purpose, the questionnaire method has been used and the sample size included 8 accounting experts in this study. This research has been conducted based on the pairwise comparison test and the data analysis has been conducted by the DEMATEL method. The results of the research test indicate that all the key components have direct and indirect effects on the judgment of the auditing profession. The most effective is on the judgment of the auditing profession of financial criteria and then the management criteria, financial performance, independent auditor, audit committee, internal auditor and finally the characteristics of the auditor's personality, which has the least effect on the judgment of the audit profession.


[1] H. Abdul Halim, H. Jaafar and Sh. Effendy Janudin, Factors influencing professional judgment of auditors in
malaysia, Canad. Center Sci. Educ. 11(11) (2018) 119–127.
[2] H. Adli, R. Jusoh, Y. Yahya, A. Abdul Jalil and N.H. Zainal Abidin, Auditor judgment and decision-making in
big data environment: a proposed research framework, Account. Res. J. 35(1) (2021).
[3] R. Anderson, S. Mansi and D. Reeb, Board characteristics, accounting report integrity, and the cost of debt,
Journal of Accounting and Economics. 37(3) (2004).
[4] Z. Aref Manesh and F. Zare Bidaki, A review of theoretical foundations and studies on the effect of self-efficacy
on the performance of auditors’ judgment, Fifth National Conf. Econ. Manag. Account. Ahvaz, 2020.
[5] R.Y. Asmara, The effects of internal auditors competence and independence on professional judgment: evidence
from Indonesia, Int.J. Econ. Perspect. 11(2) (2017) 300–308.
[6] H. Badiee, Y. Hasas Yegane, A. Saghafi and J. Babajani, Audit quality test and corporate governance mechanisms,
Manag. Account. Audit. Knowledge 8(31) (2019) 261–272.
[7] B. Badpa, O. Pourheidari and A. Khodamipour, Investigating the effect of transformational leadership on the
employer on auditor’s judgment and the mediating role of familiarity with the employer, Account. Adv. 11(1)
(2019) 29–67.
[8] A. Bakhtiari, R. Hejazi and A. Jarjarzadeh, Identifying the factors affecting the psychological characteristics of
auditors in audit judgment, Manag. Account. Audit. Knowledge 10(37) (2021) 143–158.
[9] J.R. Cohen and D.M. Hanno, Auditors’ Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments, Audit. J. Practice Theory 19(2) (2000) 133–146.
[10] F.T. DeZoort and S.E. Salterio, The effects of corporate governance experience and financial reporting and audit
knowledge on audit committee members’ judgments, Audit. J. Practice Theory 20(2) (2001).
[11] A.M. Donnelly, S. Kaplan and J. Vinson, The impact of trait skepticism and ego depletion on auditor judgment,
Behav. Res. Account. 33(1) (2021) 107-122.
[12] Z. Hajiha, A. Goodarzi and Z. Fattahi, Relationship between the characteristics of auditors’ professional skepticism
and their judgment and decision-making, Manag. Account. 6(4) (2013) 43–59.
[13] Y. Hasas Yeganeh and Sh. Amouzad, Factors affecting the professional (ethical), judgment of auditors and the
pressures on them, Empir. Stud. Financ. Account. 17 (67) (2020) 1–26.
[14] S.A. Hosseini and N. Rasouli, Professional judgment in auditing and measurement: concepts, theories, and theoretical perspectives, Knowledge Manag. Account. Audit. 8(31) (2019) 155–168.
[15] R.K. Hurtt, Development of a scale to measure professional skepticism, Audit. J. Practice Theory 29(1) (2010)
[16] R.K. Hurtt, M. Eining and R.D. Plumlee, An experimental examination of professional skepticism, Working
Paper. (2008).
[17] P. Kent, L. Munro and T. Gambling, Psychological characteristics contributing to expertise in audit judgment,
Int. J. Audit. 10 (2006) 125–141.
[18] Sh. Khajavi and T. Salehi, The impact of job burnout on performance in complex audit tasks, Quart. J. Value
Behav. Account. 4(8) (2019) 243–279.
[19] H. Malekipour, M.R. Abdoli and H. Valian, Designing a model of philosophical themes of auditor’s wise tact in
professional judgment, Manag. Account. 14(48) (2021) 129–154.
[20] A. Nezami, O. Pourheidari and M. Pakdaman, Investigating the effect of personality traits (conscience and agreement), emotions-thinking and risk-taking on the auditor’s judgment regarding the mediating role of self-efficacy,
Knowledge Financ. Account. 7(1) (2020) 1–24.
[21] H.K. Qawqzeh, M.M. Bshayreh and A.W. Alharbi, Does ownership structure affect audit quality in countries
characterized by a weak legal protection of the shareholders?, J. Financ. Report. Account. 19(5) (2021).
[22] L.M. Quadackers, T.L.C.M. Groot and A. Wright, Auditors’ skeptical characteristics and their relationship to
skeptical judgments and decisions, Working paper (2009). Available at SSRN:
[23] A. Rohi Shah, R. Hejazi, R. Abdi and Y. Aqdam Mazrae, The effect of positivism on the professional judgment
of auditors, Manag. Account. Audit. Knowledge 10(40) (2021) 151–165.
[24] Sh. Saadullah, M. Bailey and D. Charles, The big five personality traits” and accountants’ ethical intention
formation, Res. Prof. Respons. Ethics Account. 18 (2014) 167–191.
[25] M. Sadat Ghafari, M. Nouri and Sh. Mohammadi, Investigating the effect of goal orientation, self-efficacy and
work complexity on auditors’ judgmental performance, Account. Manag. Perspect. 3(24) (2020) 69–82.
[26] M. Saeeid Garaghani and A. Naseri, The effect of personality type on the auditor’s professional judgment in
allocating time budget to the accounts contained in the estimate, Value Behav. Account. 2(3) (2017) 169–184.[27] R. Samipour Khorramabadi and M. Ghasemi, Auditor’s judgment and its challenges, Sixth Int. Conf. New Res.
Account. Manag. Human. Third Millennium, Tehran, 2020.
[28] M. Shahbazi and K. Mehrani, Developing a professional judgment model of independent auditors, Account. Audit.
Rev. 27(1) (2020) 60–86.
[29] T.J. Shawver and L.H. Clements, Are there gender differences when professional accountants evaluate moral
intensity for earnings management?, Journal of Business Ethics. 131 (2015) 557–556.
[30] M. Sharifi, R. Abdi, S. Jabbarzadeh Kangarlooi and N. Rezaei, Explaining the halo effect in auditing and its
judgmental consequences, Manag. Account. Audit. Knowledge 10(40) (2021) 323–334.
[31] J. Vogel, Bonjour on explanation and skepticism, Stud. Hist. Phil. Sci. 41 (2010) 413–421.
Volume 12, Special Issue
December 2021
Pages 2367-2384
  • Receive Date: 05 October 2021
  • Revise Date: 05 November 2021
  • Accept Date: 14 December 2021