The construction of audit partner’s judgment

Miledi, Alia

doi:10.1108/jfra-03-2020-0087

Cited by 3 publications

(1 citation statement)

References 89 publications

(184 reference statements)

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“…Auditor mengakui atas adanya batas pengetahuan pada tiap individu. Untuk menghadapi hal tersebut, auditor diharapkan melakukan pendekatan sistematis untuk memverifikasi tingkat kecukupan judgement yang dibentuk (Miledi, 2021). Penelitian ini mencoba untuk menjabarkan pendekatan sistematis tersebut dengan menggunakan perspektif bounded rationality.…”

Section: Simpulan Implikasi Saran Dan Keterbatasanunclassified

Analisis Pembentukan Judgement Auditor Pada Penilian Risiko Fraud: Perspektif Bounded Rationality Theory

Chandrasari¹,

Suwardi²

2023

Behavioral Accounting Journal

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Audit eksternal memberikan kepercayaan publik terhadap laporan keuangan. Namun profesi tersebut sangat rentan terhadap kasus fraud. Sehingga kepercayaan masyarakat terhadap kualitas penilaian auditor eksternal menurun. Telah banyak penelitian yang membahas tentang faktor-faktor penyebab kegagalan audit dan kualitas audit. Namun, hanya sedikit yang diketahui tentang pertanyaan mendasar: bagaimana rasionalitas individu auditor mempengaruhi penilaian audit? Penelitian ini bertujuan untuk mendeskripsikan pembentukan judgement auditor pada penilaian risiko kecurangan dengan menggunakan model konsep bounded rationality. Penulis menggunakan penelitian studi kasus dengan pendekatan kualitatif. Dengan melibatkan satu unit analisis dalam bentuk auditor individu, dan diskusi dilakukan seputar ruang lingkup perilaku auditor dengan metode wawancara. Untuk menggambarkan penilaian auditor, digunakan model bounded rationality (Sharda et al., 2014) dalam bentuk kombinasi konsep pemecahan masalah (Kaufman, 1992) dan pengambilan keputusan (Simon, 1977) dengan diskusi yang terkait dengan perspektif situasi perilaku sosial (Gibbins, 1984). Kami menemukan bahwa auditor berpegang teguh pada template yang dibangun dari pemahaman lingkungan audit dan secara sistematis dan berurutan menggambarkan tiga proses utama pembentukan penilaian dalam bentuk penyederhanaan, validasi, dan rasionalisasi. Model tersebut juga dapat menunjukkan bahwa tidak hanya konsep satisficing yang terlibat, tetapi konsep aturan penghentian juga mempengaruhi pembentukan penilaian auditor.

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Section: Simpulan Implikasi Saran Dan Keterbatasanunclassified

Analisis Pembentukan Judgement Auditor Pada Penilian Risiko Fraud: Perspektif Bounded Rationality Theory

Chandrasari¹,

Suwardi²

2023

Behavioral Accounting Journal

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Qualitative modeling of factors affecting auditor’s judgment and decision-making

Shamsadini,

Javanmard,

Morady

2024

ARJ

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Purpose The purpose of this paper is to provide a qualitative model in the field of factors affecting auditors’ judgment and decision-making. The current research follows a descriptive survey method. Design/methodology/approach A survey method was used to conduct this research, with a questionnaire as the primary tool. The statistical population consists of auditors with extensive knowledge and opinions on the research problem and its theoretical foundations. A sample of eight auditors was selected using the snowball sampling method. Findings The research results indicated that factors influencing auditors’ judgment and decision-making include reviewing audit reports from past periods, the knowledge and expertise of audit partners, input from the audit team, understanding social, cultural, political and economic environmental issues, auditor independence, technical and specialized skills of auditors, increasing experience, knowledge of business owners’ activities, rising audit fees and inhibiting forces in auditors’ judgment and decision-making. These inhibiting forces include lack of client knowledge, emotions, mental states, ethical considerations, business unit ownership structure, complexity of reviewed unit activities, state-owned business unit ownership, lack of understanding of employer activities and lack of expertise in the employer’s industry. Practical implications The model presented in this research aids in enhancing and refining the judgment and decision-making of independent auditors, resulting in more favorable financial reports for report users. Additionally, the theory developed through this research method can lead to the formulation of hypotheses that future researchers can test. Originality/value Auditor judgment is a vital aspect of independent audits, emphasized in auditing standards and professional codes of conduct.

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Group judgments and decision-making in accounting: enhancing the financial reporting judgments of accountants

Liu,

Mala,

Chand

et al. 2024

JAL

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PurposeInvestors and other stakeholders depend on financial reports prepared by accountants to make informed decisions. During the aftermaths of unprecedented events, such as COVID-19, the need investors have for high-quality financial information is greater than ever. The purpose of this study is to examine whether financial reporting judgments made in groups rather than as individuals result in a better reflection of the economic substance of a transaction.Design/methodology/approachTo examine the benefits that decision-making in groups may have on the reporting judgments of accountants, we conducted an experiment in which experienced accountants, located in Australia, were asked to make a decision over a lease classification. Each of the 87 respondents were either assigned to make their decision individually or as part of a three-member group.FindingsOur results indicate that accountants in groups of three make significantly more accurate judgments than accountants who make judgments individually. The results also support the presumption that accountants in groups are significantly more confident in their judgments than accountants who make judgments individually.Research limitations/implicationsWe contribute to the important discussion that decision-making in groups has the potential to improve the quality of financial reporting by better reflecting economic reality.Originality/valueThis study is one of the first to examine the merits of group judgments and decision-making when interpreting and applying the International Financial Reporting Standards.

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The construction of audit partner’s judgment

Cited by 3 publications

References 89 publications

Analisis Pembentukan Judgement Auditor Pada Penilian Risiko Fraud: Perspektif Bounded Rationality Theory

Analisis Pembentukan Judgement Auditor Pada Penilian Risiko Fraud: Perspektif Bounded Rationality Theory

Qualitative modeling of factors affecting auditor’s judgment and decision-making

Group judgments and decision-making in accounting: enhancing the financial reporting judgments of accountants

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