Judgment and decision making in accounting and auditing: Person, task and environment perspectives

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 02 خرداد 1404

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2025.90979.1509

نویسندگان

Kazem Rahimi^{* 1}؛ Alireza Mehrazin²؛ Zahra Noori Toupkanlu³؛ Mohsen Moradi⁴

¹Accounting, Azad university of Neyshabour.

²Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran

³Professor of Agricultural Economics , Department of Economics, Islamic Azad University, Neyshabur Branch, Neyshabur ,Iran.

⁴Department of Accounting, Mashhad Azad University, Islamic Azad University, Mashhad, Iran

چکیده

This study evaluated judgment and decision-making in accounting and auditing, considering the individual, task, and environment perspectives. The research variables included auditor financial knowledge, auditor experience, audit environment risk, internal controls in the audit environment, time-budget pressure in auditing, and the quality of judgment and decision-making. These variables were based on a researcher-designed questionnaire and previous researchers' questionnaires, including those of Sarah boone (1996), Bagley (2010), and Krishnan (2012), each of which has investigated these variables. The study covered ten years, from 2012 to 2022, for companies listed on the Tehran Stock Exchange. Data were collected through standardized questionnaires. The R software analyzed and fit the data to the 10 research hypotheses. The results indicated a significant correlation between financial knowledge, experience, environmental risk, internal controls, and financial knowledge with the quality of judgment and decision-making by accountants. However, no significant correlation was found between work pressure and the quality of judgment and decision-making. The findings highlighted the importance of employing highly knowledgeable and skilled accountants, creating a secure environment, improving internal controls, and reducing high work pressure. Establishing such environments contributes to data entry and processing accuracy, ultimately improving the quality of judgment and decision-making by accountants.

کلیدواژه‌ها

Judgment and decision-making in accounting؛ judgment and decision-making in auditing؛ individual perspective؛ task and environment؛ Tehran Stock Exchange