Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment

Iranian Journal of Accounting, Auditing and Finance

مقاله 6، دوره 10، شماره 1 - شماره پیاپی 34، بهار 2026، صفحه 117-149   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2026.46780.1509

نویسندگان

Kazem Rahimi^* ؛ Alireza Mehrazin؛ Zahra Noori Toupkanlu؛ Mohsen Moradi

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

چکیده

Considering the individual, task, and environment perspectives, this study examined judgment and decision-making in accounting and auditing. 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 Boone (1996), Bagley (2010), and Krishnan (2012), each of which has investigated these variables. A ten-year study of Tehran Stock Exchange-listed companies was conducted from 2012 to 2022. Data were collected through standardized questionnaires. The R software analyzed and fit the data to the ten 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. Accountants can improve their judgment and decision-making by establishing such environments to improve data entry and processing accuracy.

کلیدواژه‌ها

Judgment and Decision-making in Accounting؛ Judgment and Decision-making in Auditing؛ Individual Perspective؛ Task and Environment؛ Tehran Stock Exchange

مراجع