جستجوی مقالات مرتبط با کلیدواژه « auditor judgment » در نشریات گروه « علوم انسانی »

An appropriate level of professional skepticism is necessary for a high-quality audit, for this purpose, this paper aims to investigate the effect of two interventions, perspective taking and incentives, on auditors’ professional skepticism when auditing complex estimates. Specifically, this paper examines the different ways that perspective taking (management versus inspector) and incentives (absent versus reward versus penalty) combine to impact skepticism. The statistical population of this research includes all auditors working in trusted audit institutions of Tehran Stock Exchange Organization. The sample of the study consisted of 234 auditors working in trusted audit institutions of Tehran Stock Exchange Organization in 2023 who were selected by random sampling. To investigate hypotheses, an analysis of variance and SPSS software were used. Results indicate that in the absence of incentives, adopting a management perspective raises professional skepticism when measuring skepticism as appropriateness of management’s fair value estimate while adopting an inspector perspective raises professional skepticism when measuring skepticism as need for more evidence. Evidence has also been obtained that the use of incentives along with the adopting a perspective raises the auditors' professional skepticism. This paper extends the literature by shifting the focus from a single perspective to a comparison of two perspective-taking approaches and discusses how each of these approaches enhances professional skepticism.

Nowadays, the audit profession is a difficult and stressful job because of responding emotionally to various job pressures including organizational and environmental pressures, expected to affect auditors' judgment and affect the quality of their work. This study examines the impact of job pressure and professional skepticism on the auditor's judgment. The study statistical population consisted of auditors working in the audit organization and audit firms of the Iranian Association of Certified Public Accountants and the sample consisted of 384 questionnaires distributed and collected in 2021. The research hypotheses have been tested by using the structural equation modeling of partial least squares method. Findings show that time budget pressure and client incentive pressure have a significant negative effect on auditor's judgment and professional skepticism have a significant positive effect on auditor's judgment. The results indicate that the effect of time budget pressure as an organizational criterion and client incentive pressure as an environmental criterion have an impact on auditors’ judgment and their quality of work, and auditors with higher professional skepticism will have a fairer judgment. This research can help to develop the theoretical literature in the field of auditing and identify the negative role of job pressure and positive professional skepticism on auditors' judgment.

The auditing profession is a hard and stressful job with emotional reactions to job pressures with a strong emotional intelligence concept that emotional intelligence and moral intelligence are expected to mediate in reducing the impact of job pressure on auditors' judgment and affect the quality of their work. Therefore, this study investigates the effect of Audit Job Pressure on Auditors' Judgment and Mental Norms by Considering the Mediating Role of Emotional Intelligence and Moral Intelligence. 

The methodology of this research is a descriptive survey. The study's statistical population is auditors working in the auditing organization and auditing firms, a members of the Iranian Society of Certified Public Accountants. The selected sample includes 384 questionnaires distributed and collected in the winter of 2021 and 2022 in the spring. Research hypotheses have been tested using structural equation techniques. 

The findings of the research in connection with hypothesis testing, the investigation of the impact of job pressure on auditors' judgment, showed that the job pressure of the auditor, including time budget pressure and client incentive pressure, has a negative and significant effect on the auditor's judgment. This means that the job pressure of the auditor leads to poor professional judgment. Findings related to hypothesis testing- the effect of emotional intelligence on the relationship between the job pressure of the auditor and auditor's judgment- showed emotional intelligence has a mediation effect and affects the relationship between the job pressure of the auditor and auditor's judgment. In other words, emotional intelligence weakens the negative relationship between the job pressure of the auditor and the auditor's judgment. With the increase in emotional intelligence, the negative effect of the job pressures of the auditor on the auditor's judgment decreases. The findings in connection with hypothesis testing-the effect of moral intelligence on the relationship between the job pressure of the auditor and auditor's judgment- showed moral intelligence has a mediation effect and affects the relationship between the job pressure of the auditor and auditor's judgment. This means that moral intelligence reduces the negative impact of the job pressure of the auditor on the auditor's judgment.

The research results show that the time budget influences auditors' judgment, and the pressure of the time budget in the audit of annual financial statements overshadows the auditors' judgment. In other words, the limitation of time and work overload has resulted in increased burnout and decreased performance among auditors, and as a result, the auditor cannot make accurate and fair judgments. Also, client pressure as one of the criteria for measuring audit pressure, is a factor that affects auditors' judgment during the auditing. When the auditor faces the pressure of the employer in his work environment, it causes the auditors to accept the reports imposed by the client in order to keep the client and to propose less necessary audit adjustments, and as a result, the quality of the auditor's decisions and judgment decreases. The research results show that with the increase in emotional intelligence, the negative effect of job pressure on the auditor's judgment decreases. This means that auditors with high emotional intelligence in interacting with their owners are less affected by their demands, and as a result, the quality of their work is not reduced and they will have more conservative judgments; Therefore, the mediation effect of emotional intelligence as a key factor can reduce the negative effects of job pressures on auditors' judgment. Also, the negative impact of the job pressure of the auditor on the auditor's judgment is reduced under the influence of the moral intelligence variable; because auditors with high moral intelligence will be able to structure dynamic and stable rules and identify their activities in the environment; Therefore, the more the components of auditors' moral intelligence such as integrity, responsibility, compassion and forgiveness have a positive change, in addition to increasing the level of work commitment, they will also improve the level of their communication and decision-making skills. Therefore, it is recommended that auditing institutions prepare their time budget appropriately and conventionally. On the other hand, audit contracts in Iran are often prepared with a certain amount and a certain period; Therefore, in order to protect the quality of operations, audit institutions are advised to be aware of the performance of personnel in dealing with time budget pressure and to increase the awareness of auditors in order to reduce the threatening effects of this type of audit pressure. Also, auditing institutions should use experienced auditors alongside less experienced auditors in working groups to reduce the pressure imposed by the client, especially on less experienced auditors, and help the quality of audit judgment. Also, regulatory bodies and institutions should strengthen auditors' emotional and moral intelligence by implementing management strategies such as holding training courses so that they can deal rationally and fairly in the face of such pressures. Researchers are advised to investigate the effect of emotional and moral intelligence on the auditor's judgment in other dimensions of job pressures, such as social pressures. Also, due to the existence of different individual characteristics and cultural differences, it is recommended in future research to investigate how cultural differences or other factors, such as individual characteristics can play a role in the effect of emotional intelligence and moral intelligence on the auditor's judgment.

Subject and According to general selection theory, one of the management strategies of auditors of state-owned companies is to divert the auditor's attention from managed accounts to clean (non-distorted) accounts or accounts that contain distortions other than managed accounts. The purpose is to influence the auditor's ability to detect fraud.Research The present research method is descriptive-survey in terms of data and applied in terms of purpose, which is a scenario tool. The statistical population of the study is all auditors working in institutions and auditing organizations and the research sample is 106 auditors in the period of 1400 who were selected by available sampling method. Univariate analysis of variance and a sample were used to test the hypotheses. The results show that auditors in the face of financial statements containing distortions resulting from the strategy of elimination of transactions and the strategy of manipulation of evidence, in the case of state-owned companies compared to privately owned companies, They are more likely to judge that a misidentified mistake is unintentional.Conclusion, originality and its addition to knowledge: The results of this study showed that a method of fraud (omission or omission) is identified in which managers are likely to use it, on the other hand, seems unlikely to auditors. That is intentional, and the results can help auditors who audit state-owned companies to make judgments that take into account mistakes made and a special look at the government's general selection and client omission strategy.

Psychological capital is a set of personal features that can affect personal and organizational (collective) performances. It can be achieved through creating progress motivation and endeavors. Studying on how it effects on auditing can be considered significant due to the importance of auditing results. Thus, this study aimed to examine the effect of psychological capital on progress motivation, auditors’ judgment, and performance of audit institutes. This study is applied research and method of sampling is non-probability sampling method. To achieve the study goals, standard questionnaires were distributed among the members of Iranian Certified Public Accountants in 112 institutes of Certified Public Accountants in 2019, from which 86 final questionnaires were obtained. To analyze data, structural equation modeling was used. Also, Kaiser et al.'s (KMO) index was used to check sampling adequacy.Results showed that increasing psychological capital improves progress motivation and auditors’ judgment, leading to the effective performance of audit institutes. These findings can be effective for auditing firms and their policy makers in conducting psychological capital’s pre-assessments in attracting manpower as well as strengthening the foundations of psychological capital, promoting manpower, improving the performance of institutions, and ultimately, the efficiency and effectiveness of auditing work.

subject and Purpose of the article:

 This paper done with the aim of identifying the factors influencing the judgment and decision-making of public sector auditors regarding accountability of public sector institutions.  

This study is a combination of applied and developmental research. The statistical population includes experts who work in the field of professional judgment and audit decision-making of public sector bodies.

The results showed in terms of environmental structure, all 19 indicators related to environmental structure are on the same level. In behavioral structure, the results showed the two indicators of "self-efficacy" and "self-awareness" are in the first level. The seven indicators are in the second level and at the third level, the "concern for accountability to members of the parliament and superiors” exist. Finally, at the fourth level, there are five indicators. Regarding the duty structure, the index of "recognition the activity of the organization which is under review" placed in the first level. Also, eight indicators are in the second level. At the third level, there are four indicators and the "Use of tools and New techniques” index is in the fourth level. The results of structural-interpretive method showed the three constructs are related to each other and none of is superior to other.

Conclusion, originality and its Contribution of the Knowledge: 

The results of paper can help the legislature in the field of public sector auditing to develop directives and also be useful for carrying out management actions in the Supreme Audit Court.

Some characteristics of client management can shape auditors' mentality, attitudes, and behaviors through various mechanisms, and even challenge their judgment as one of the basic pillars of an independent audit. Therefore, one of the main objectives of the present study is to investigate the effect of charismatic client management among the threats to auditor impartiality on auditor judgment and decision-making process. The other objective is to reflect on auditor's rank and organizational identity, as the factors neutralizing these threats, on auditor judgment. The trusted auditors of the Tehran Stock Exchange, including those involved in private institutions and Iran Auditing Organization, constitute the statistical population in this study, in which the data in 2020-2021 were collected using a questionnaire. The target sample consists of 170 independent auditors, and the research hypotheses were tested via the Smart PLS software. The study findings at 95% confidence interval demonstrated that charismatic client management has a significant positive effect on client identification and auditor advocacy attitude. Moreover, client identification and auditor advocacy attitude have a significant negative impact on auditor objectivity. On the other hand, auditor's rank and organizational identity improve objective judgments. Accordingly, auditors can be affected by client management even though they are not a member of their institution, but client influence is less in higher-level responsibilities of the audit firm. Thus, the results of this study can be exploited by standard developers, the Iranian Association of Certified Public Accountants, as well as independent auditors and researchers.IntroductionJudgment and decision-making have been documented as the main pillars of auditing, to the extent that auditors are always required to exploit their professional judgment and decision-making during the audit process (Khoshtinat & Bostanian, 2007). Auditors' professional judgments are often influenced by professional and constructive auditor-client relationships. In this respect, identifying the significant factors that might threaten auditors' objective judgments and then undermine their objectivity, impartiality, and independence following these relationships is so important that it has received much attention among those involved in developing standards on auditing (Ashforth et al, 2008). Some characteristics of client management can thus shape auditors' mentality, attitudes, and behaviors through various mechanisms, and even challenge their judgments. From this perspective, charismatic client management is among the major factors that make threats to auditors' impartial judgments (Akbari & Jahanshad, 2021). Therefore, the first objective of the present study is to investigate the effect of charismatic client management among the threats to auditors' impartiality on auditors' judgment and decision-making process, and the second objective is to reflect on auditors' ranks and organizational identities, as the factors neutralizing these threats, and their effects on auditors' judgments.In this regard, the general research questions addressed were as follows:Does charismatic client management have an effect on auditors' judgments through client identification?Does charismatic client management have an effect on auditors' attitudes, mentality, and behaviors toward clients?Do auditors' attitudes toward client and client identification affect auditors' judgments?Do auditors' ranks and organizational identities have a neutralizing effect on dealing with threats to auditors' objective judgments? Materials & Methods Considering its paradigm, a descriptive-correlational design was used in this applied quantitative research for data collection and analysis, based on structural equation modeling. The trusted auditors involved in private institutions and Iran Auditing Organization also constituted the statistical population in this study, and the statistical sample included 170 independent auditors, of which the data were collected through a questionnaire in 2020-21.A standardized questionnaire, in the form of open- and closed-ended items, was employed in this study. The auditor's rank was further determined using six categories, viz., 1=auditor, 2= senior auditor, 3=audit supervisor, 4=audit manager, 5=senior audit manager, and 6=audit partner. In order to evaluate auditors' objective judgments, the scenario approach centered on the Client Agreement Index by Bamber and Iyer (Bamber & Iyer, 2007) was practiced. The biggest client identification and auditor's occupational identity were also evaluated based on the Organizational Identification Scale, developed by Mael and Ashforth (Mael & Ashforth, 1992) and Bamber and Iyre (Bamber & Iyer, 2007), and the necessary revisions were made to its items with reference to the study by Svanberg, Öhman, and Neidermeyer (Svanberg et al, 2017). The given questionnaire consisted of five items and a five-point Likert-type scale. Another part of the questionnaire was related to the evaluation of auditors' advocacy attitudes, which included eight items to examine the levels of auditors' advocacy attitudes toward clients based on a five-point Likert-type scale. To measure auditors' advocacy attitudes, the scales established by Pennington et al. (Pennington et al, 2017) and Badpa and Osta (Badpa & osta, 2021) were employed. Charismatic client management was correspondingly measured by the local Charismatic Leadership Questionnaire designed by Rezaiyan et al. (Rezaeyan, et al, 2009), containing 15 items and three dimensions, i.e., environmental awareness, aligning an organization with visions, and modeling, based on a five-point Likert-type scale.  FindingOnce the measurement model of the research variables was confirmed using confirmatory factor analysis, path analysis was utilized to test the research hypotheses. The summary of the results of evaluating the structural model in this study is illustrated in the following table:Table 1: A summary of the evaluation results of the structural model of the research   Direct pathPath coefficientT Statistics (|O/STDEV|)P ValuesHypothesis testing resultsCharismatic Client Management → Client Identification0.4046.1920.000Not rejectedClient Identification → Auditor’s Client Acquiescence0.1782.4020.017Not rejectedAuditor's Organizational Identity → Auditor’s Client Acquiescence-0.3114.3770.000Not rejectedCharismatic Client Management → Auditor's Advocacy Attitude0.2132.3970.018Not rejectedAuditor's Advocacy Attitude → Auditor’s Client Acquiescence0.2163.2600.001Not rejectedAuditor's Rank  → Auditor’s Client Acquiescence-0.1822.7820.006Not rejectedSource: Research findings  Results & ConclusionBased on the results of testing the first and second research hypotheses, charismatic client management has a positive effect on client identification, and then client identification has a negative effect on auditor's objective judgment. These findings are consistent with the results reported by Svanberg et al. (Svanberg et al, 2017), Bamber and Iyer (Bamber & Iyer, 2007), and Badpa and Osta (Badpa & osta, 2021), and can be further explained based on Social Identity Theory. According to this theory, the specific characteristics of clients can directly and indirectly have a negative effect on auditors' objective judgments through client identification.Considering the results of testing the third research hypothesis, auditors' organizational identities have a positive effect on their objective judgments. With regard to the significant positive effect of organizational identity on the dimensions of professional self-doubt in independent auditing, a higher organizational identification can thus improve auditors' professional behaviors, and consequently their objective judgments (Rezaei et al, 2017). Testing the fourth and fifth research hypotheses also showed that charismatic client management has a positive effect on auditors' advocacy attitudes to clients, and such attitudes have a negative effect on their objective judgments. To elucidate these findings, it is argued that client management characteristics can influence auditors' attitudes and thinking, as the principles of organizational leadership have not considered any limits for clients' influence on the attitudes of people who are not officially employed by that organization (Badpa & osta, 2021; Akbari &  Jahanshad, 2021).In addition, auditors' advocacy attitudes toward clients and their management affect their judgments, and auditors' advocacy attitudes toward clients indicate the degree of willingness to support clients' favorable accounting procedures in the state of ambiguity (namely, contradictory evidence) (Lembke & Wilson, 1998; Kock, 2015). These findings are in line with the results reported by Badpa and Osta (Badpa & osta, 2021), Bobek, Hageman, and Hatfield (Bobek et al, 2010), Pennington et al. (Pennington et al, 2017), and Badpa et al (Badpa et al, 2019).The results of testing the final research hypothesis correspondingly demonstrated that auditors' ranks have a positive effect on their objective judgments. In other words, the higher levels of the auditing institute can make more favorable judgments than the lower levels. Putting these results in plain words, it is claimed that auditors with lower ranks have more flexibility in dealing with clients in the face of challenging situations due to various reasons, such as the lower levels of occupational (or organizational) identification and experience, and younger age. These findings are also in harmony with the results in Bamber and Iyer (Bamber & Iyer, 2007).Accordingly, auditors can be affected by client management even though they are not a member of their institution, but clients' influence is less in higher-level responsibilities of the audit firm. Thus, the study results can be exploited by the developers of standards on auditing, the Society of Certified Public Accountants, as well as independent auditors and researchers.Against this background, the effects of other dimensions of client management leadership on auditors' advocacy attitudes and the extent of their client identification, as well as the judgment and decision-making process, including initial judgment, evidence search strategy, evidence evaluation, and final judgments, can be investigated in future research.  * Corresponding author

The main purpose of this study is to investigate the relationship between professional skepticism and client-specific experience in the auditor's judgment. This study examines the auditor's judgment in several stages of the decision-making process to determine the relationship between each stage. If different levels of auditor professional skepticism (more or less professional skepticism) and client-specific experience (positive, negative, and no experience) affect audit judgments. Prior experience of the client could be due to a positive experience related to the positive characteristics of the client; also it could be a negative experience of the client so that the auditor has a negative view of the client. If the auditor has a negative experience with the client, they may consider the client to be unreliable and this experience may be effective in the auditor's judgment. 

The present study tries to evaluate the effect of independent variables (professional skepticism and client-specific experience) on the dependent variable (auditor judgment) using the experimental method of 2×3.The population of the study is people working in auditing firms including Assistant Auditor, Auditor, senior auditors, and Supervisor so the data sample of this paper is 155 auditors who were selected by random sampling method.In this study, an experimental method was applied to measure the professional skepticism, previous client-specific experience, and the extent of their professional judgment. The research method consists of three parts. The first part is the Hurt model (2010) to measure professional skepticism (including 30 questions). After that, individuals are classified into two categories with high professional skepticism and low professional skepticism. The second part is related to the previous client specific, which provides information about the hypothetical client. Here, the sample auditor is divided into three groups, then the first group is given a positive experience, the second group is given a negative experience about the client and the third group as a control group is provided with no information about the client. In this section, people are manipulated based on the positive and negative experiences of the client to evaluate the auditor's judgment.

In the same situation, People make different judgments and decisions based on their level of professional skepticism. The previous client-specific experience as another variable could affect the level of the auditor's skepticism, judgments, and decisions. In the present study, three indicators of positive experience, negative experience, and control group are used to measure the cognition of the client, and the variable of fraud/error expectations is applied to measure the auditor's judgment. The results of this study showed that the auditor's decisions and judgments are affected by both the level of skepticism of his profession and the previous client experience. According to the first hypothesis, auditors who have a negative experience with the client are more likely to identify the error as fraud. Compared to auditors with a positive experience of the client.More specifically, a negative experience of the client causes the auditor to find the trustee less trustworthy, which is effective in determining the expectation of fraud/error and ultimately causes the auditor to be more likely to have made the error probably due to fraud rather than an error.The second hypothesis did not confirm that the level of proffesional skepticism of the affects the auditor's judgment and decisions. This finding approves states that the auditor should neither accept the management's claims nor be distrustful of the management's claims and consider the management to be inaccurate.The third hypothesis also states that the difference in auditor's judgment affected by previous experiences was significant for auditors with a low level of professional skepticism (low skepticism). In other words, the previous experience of a client has a greater impact on optimistic people (low-level skepticism versus high-level skepticism). When a person is less skeptical, he is expected to trust people more, so these people are more likely to trust the client's statements when they have a positive experience with the client. 

 The results of this study showed that the decisions and judgments of the auditor are affected by both the level of skepticism and the client-specific experience. Auditors with low levels of trait skepticism have more trust in the public. Enhancing professional skepticism can be a way to prevent behavioral biases.Therefore, one method of prevent these behavioral biases is to educate and improve the experience of auditors to increase the level of professional skepticism. if auditors are trained, they can be aware of judgment processes and behavioral biases, which can help enhance their level of professional skepticism. The auditor should be aware that despite the confidence in their judgment, there are specific aspects, errors, and biases that can affect the auditor's performance. The findings stated that what the auditor needs to be trained in, is that they need to learn from their previous mistakes and understand why these errors occurred. Because they may understand their role in bias and its impact on the audit process and avoid future mistakes.

Cognitive learning strategies are an integrated and engaging approach that helps individuals acquire the skills to select, set goals, replace Strategies, and function effectively through psychological activities. The purpose of t‍‍‍his study was to investigate the effect of cognitive learning strategies using Pi‍‍‍ntrich and DeG‍‍‍‍‍root self-regulated learn‍‍‍ing strategies on the Auditorchr('39')s neutrality. Learning Strategies in this way include rehearsal learning strategies, Elaboration, organization, planning, Monitoring, and Regulating. The statistical sample of the research consisted of 521 auditors working in the auditing institutes of the Iranian Society of Certified Auditors and the audit organization located in the geographical area of Tehran in 2020 and were selected by a simple random sampli‍‍‍ng me‍‍‍‍‍‍thod. A desc‍‍‍ripti‍‍‍‍ve Su‍‍‍rve‍‍‍y m‍‍‍eth‍‍‍od a‍‍‍nd a sta‍‍‍ndard Questionnaire inst‍‍‍‍rum‍‍‍‍ent have been used in this research. Also, research hyp‍‍‍otheses we‍‍re-tes‍‍‍ted by mo‍‍‍‍‍‍deling struct‍‍‍ural equatio‍‍‍‍ns u‍‍‍‍sing PLS so‍‍‍‍‍‍ftware. Research findings show that cognitive learning strategies have a positive and significant effect on auditor neutrality. Also, cognitive learning strategies of Rehearsal and Elaboration, planning, Regulating, organization, and Monitoring have the greatest impact on the auditorchr('39')s neutrality variable, respectively. The results of this research can lead to the expansion of topics related to decision making and judgment in auditing and finally to improve audit quality.

The objective of this study is to identify and ranking of factors affecting detecting the financial statement frauds using the judgment technique based on the Analytic Hierarchy Process and data mining techniques techniques. The population of the study comprised of senior auditors, supervisors, senior supervisors, audit manager and partner of the audit institute employed in audit institutes member and also companies listed in the Tehran Stock Exchange. In order to the research goal, 56 questionnaires and 109 Listed for the year 2012-2017 and analyzed. Based on the technique of judgment, the pressure dimension of the first priority, opportunity, second factor and rationalization are ranked as the third effective factor on the detection of fraud. These results are different with other techniques. Empirically, the ANNs and CART approaches work with the training and testing samples in a correct classification rate of 98/65% (ANNs) & 91.5% (CART) and 69/79% (ANNs) & 69.10% (CART), respectively, which is more accurate than the logistic model that only reaches 72.32% and 88.10% of the correct classification in assessing the fraud presence. In addition, type II error of CART drops significantly to 58.18% from 72.7% and 55.6% compared to the ones using ANNs and logistic models. According to the accuracy index, the decision tree model is more efficient than other models; therefore, among the data mining techniques, the weight of each of the input variables of the decision tree is the basis for the final ranking of the research variables

The objective of this study is to examine fraud detection of financial statements using the judgment technique based on the Analytic Hierarchy Process (AHP). The dimensions of the fraud triangle include the features of pressure, opportunity, and rationalization, and the 32 sub factors are considered, based on the findings from prior studies in this subject field and also the Statement on Auditing Standards for the continuous assessment of fraud detection. The population of the study comprised of senior auditors, supervisors, senior supervisors, audit manager and partner of the audit institute employed in audit institutes member of the Iranian association of certified public accountants (IACPA). The research is categorized as practical in terms of descriptive - survey methods. The questionnaire is based on experts’ questionnaires and the calculated compatibility rate for each general criterion is less than 0.01. Three fraud factors, inclodeng ‘‘the higher probability of bankruptcy”, ‘‘going concern opinion”, and ‘‘at least two annual negative cash flows from operations”, are in the pressure dimension, respectively. Three fraud factors, comprising ‘‘percentage of purchases related party transaction”, ‘‘percentage of foreign sales”, and ‘‘family firms”, are in the opportunity dimension, as well. Finally, two fraud factors, incloding ‘‘Earning manipulation”, and ‘‘CEO turnover frequency”, are in order in the rationalization dimension. The result, however, shows that first priority pressure, opportunity, second factor and rationalization are ranked as the third effective factor on the detection of fraud.

Emotions are an important underlying factor that may interact with other variables to influence auditors’ judgments and decisions. The purpose of this study was to investigate the interactive role of emotional intelligence on the impact of time budget and client pressures on the auditor's judgment.

In order to test the research hypotheses, a scenario-based questionnaire has been used. The period of research is 2018 and the statistical sample of research includes 160 auditors which were selected by available sampling method.

The results show that the effect of time budget pressure and client pressure on the auditor's judgment has a significant effect. However, the results showed that the interaction of emotional intelligence with the time budget pressure and client pressure does not have a significant effect on the auditor's judgment.

Overall, the results of the research showed that the pressure of the time budget and client pressure did not reduce the audit quality and the auditors in their judgments have taken into account the audit quality.

This research can, while developing theoretical literature in audit judgment, determine the role of two important factors of time pressure and client pressure on auditors' judgments, taking into account the emotional intelligence in the audit market of Iran.

The purpose of this study is to identify the psychological characteristics contributing to expertise which consequently have an effect on auditor judgment. Accordingly، the present paper adopts a part of the framework derived from the decision-making literature about psychology and applies it to auditing. As Shanteau proposes، expert decision-makers possess fourteen psychological characteristics. The importance of each characteristic is assessed employing the experimental method for 65 auditors from an auditing organization in four phases including planning، test of transactions، testing the details of balances، and issuing the audit report. Hypothesis-testing was made by means of correlation test، Friedman non-parametric test، as well as Spearman correlation matrix. The results revealed that all of the fourteen characteristics are important across all the four phases of the auditing; nevertheless، the degree of significance in each phase was not the same so that in the first phase the most important characteristics are Responsibility and Selectivity، and in the second phase they are distinctions between Relevant-Irrelevant Information and Adaptability. The Perceptual/Attention characteristic in the third phase of auditing comes to be the most significant and in the final phase of auditing. Automaticity has the highest degree of importance.