The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment

This study examines the effect of Auditor's Identity on Commercialization in Audit Firms, given the mediatory role of Auditor's Judgment. This is an applied research conducted through a descriptive survey. The statistical population included the 1300 IACPA member accountants and professional managers (CFOs/CEOs). A sample size of 297 persons was formed using Cochran formula. For data collection, a questionnaire was used. The assumed causal relationships were tested using structural equation modeling (SEM) technique performed in PLS3 software. The results indicated that Auditor's Identity and Auditor's Judgment had a positive and significant effect on Commercialization in Audit Firms and decision. In addition, Auditor's Identity was found to have a positive and significant effect on Auditor's Judgment in the understudy setting, meanwhile Auditor's Judgment mediated the effect of Auditor's Identity on Commercialization in Audit Firms.