Accounting and Auditing Research

Accounting and Auditing Research

A Comparative Study of the Role of Behavioral-Attitudinal Variables on the QJDM among Independent and Forensic Auditors

Document Type : Original Article

Authors
Hani Shirowzhan 1
Hossein Fakhari 2
1 Ph.D. Candidate, Department of Accounting, Faculty of Administrative and Economic Sciences, University of Mazandaran, Babolsar, Iran
2 Professor, Department of Accounting, Faculty of Administrative and Economic Sciences, University of Mazandaran, Babolsar, Iran
10.22034/iaar.2025.241596
Abstract
The quality of judgment and decision-making (QJDM), and professional skepticism (PS) is a controversial issue in the field of auditing, which is influenced by various behavioral-attitudinal factors. Among these factors, Ego depletion (ED) and Over-confidence are some of the factors that have different effects on the QJDM due to individual differences. Therefore, this study aims to examine the moderating role of behavioral-attitudinal variables in the effect of PS on the QJDM among independent auditors and forensic auditors in a comparative method. For this purpose, a non-probabilistic sampling method was used in this research, along with the distribution of a standard questionnaire and direct visits to 300 CPA and official judicial experts in Iran. The data was then analyzed using structural equation modeling. The study revealed that the effect of PS on the QJDM is greater among independent auditors compared to forensic auditors. Additionally, ED had a negative moderating effect in both groups of participants, but OC demonstrated different moderating effects in the two groups. Based on these findings, incorporating PS as part of professional behavior and the regulations of auditors can improve the performance of forensic and independent auditors and ultimately lead to better understanding of the challenges faced by these two groups of professionals.
Keywords
Ego depletion, Forensic and Independent Auditors, Over-confidence, Professional Skepticism, Quality of Judgment and Decision-Making
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