Cognitive, Social, and Organizational Determinants of External Auditor Judgment: A Systematic Review of Behavioral Evidence in Audit Decision-Making

Shaila Salma, Shevia Zahira Putri Ramadhani, Muhammad Al-Hafizh Fahim Bandi, Novita Novita

Abstract


External auditor judgment plays a critical role in ensuring audit quality, yet existing evidence on its behavioral determinants remains fragmented across multiple research streams. This study aims to systematically synthesize the literature on the cognitive, social, organizational, and technological factors influencing external auditor judgment and to develop an integrated conceptual understanding of these determinants. A Systematic Literature Review (SLR) was conducted following the PRISMA 2020 guidelines. The review used the Scopus database and identified 658 initial records, from which 48 eligible studies published between 2016 and 2026 were selected for qualitative synthesis. The findings indicate that auditor judgment is shaped by the interaction of cognitive factors (e.g., expertise, professional skepticism, self-efficacy, and cognitive bias), social influences (e.g., partner preferences, peer attitudes, and client pressure), organizational conditions (e.g., accountability, time pressure, and work environment), and technological developments, including artificial intelligence and audit data analytics. This study contributes to the behavioral auditing literature by proposing an integrated multi-level behavioral framework that explains how these determinants collectively influence auditor judgment. The findings also provide practical implications for audit firms, regulators, and accounting educators in strengthening professional skepticism, auditor independence, and audit quality.

Keywords: external auditor judgment; professional skepticism; social influence pressure; audit decision-making; behavioral auditing


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DOI: https://doi.org/10.31326/.v6i2.2935

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