Decision-Making and Judgment Behavior of Supreme Audit Court Auditors Based on Cognitive and Metacognitive Components

Mohammadreza Mehranifar; Sadegh Rahimi; Abbas Ali Pouraghajan

Authors

Mohammadreza Mehranifar Ph.D. Student, Accounting Department, Sar.C., Islamic Azad University, Sari, Iran Author https://orcid.org/0009-0001-8011-2998
Sadegh Rahimi Assistant Professor of Accounting, Department of Accounting and Economics, Imam Khomeini University of Marine Sciences, Noshahr, Iran Corresponding author https://orcid.org/0009-0004-7943-8175
Abbas Ali Pouraghajan Associate Professor of Accounting, Department of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran Author https://orcid.org/0000-0003-0067-1253

Keywords:

decision, making behavior, judgment, auditors, cognition, metacognition, Supreme Audit Court

Abstract

The purpose of this study was to examine the role of cognitive and metacognitive components in the decision-making and judgment behavior of auditors of the Supreme Audit Court. The research was designed using a mixed-methods approach incorporating both quantitative and qualitative components. The quantitative component included 250 auditors and employed standardized questionnaires to measure cognitive components (knowledge, experience, and cognitive biases), metacognitive components (mental process control, professional skepticism, and decision review), and decision-making and judgment behavior. The data were analyzed using structural equation modeling. The qualitative component was conducted through semi-structured interviews and thematic analysis, resulting in the extraction of six main categories and 21 subcategories to examine auditors’ decision-making and judgment behavior within their experiential and professional contexts. The findings indicate that metacognitive and cognitive skills significantly influence auditors’ decision-making and judgment behavior. Mental process control, professional skepticism, decision review, professional knowledge, and professional experience contribute to improving the accuracy and quality of decisions, whereas cognitive biases may adversely affect judgment. The qualitative findings, consistent with the quantitative results, also confirm the importance of managing mental processes and enhancing professional and experiential competencies in improving decision-making. Based on these findings, strengthening cognitive and metacognitive skills, reviewing decisions, providing continuous training, and reducing the influence of biases through decision-support tools and a supportive organizational culture are proposed as practical strategies for increasing accuracy and confidence in auditing processes.

Downloads

Download data is not yet available.

References

Abdullah, M. I. (2025). Investigating the Function of Artificial Intelligence in Audit Judgement. Journal of Information Systems Engineering & Management. https://doi.org/10.52783/jisem.v10i18s.2984

Afraini, F. H., Afraini, F. H., Christina, C., & Christina, C. (2025). Psychological Determinants of Auditors' Professional Judgment. Jurnal Akuntansi Keuangan Dan Bisnis. https://doi.org/10.35143/jakb.v18i1.6432

Ager, A. E., Fulton, E. K., Russell, J., & Madison, E. (2025). Metacognitive monitoring of political facts: Effects of political, orientation and knowledge and cognitive style. Journal of Experimental Psychology Applied. https://doi.org/10.1037/xap0000551

Agoes, S., & Prasetyo, M. D. (2025). Analysis of Factors Influencing Fraud Prevention at the Audit Board of the Republic of Indonesia. Cerdika Jurnal Ilmiah Indonesia. https://doi.org/10.59141/cerdika.v5i10.2924

Ahmadi, Z., & Pourzamani, Z. (2025). The Role of Multiple Intelligences in Auditors' Judgment and Decision-Making. Management Accounting and Auditing Knowledge, 14(56), 193-206.

Al Ali, S. A., Foroughi, D., & Amiri, H. (2025). The Effect of Auditors' Ethical Ideology on the Ethical Decision-Making Model: The Mediating Role of Moral Intensity. Auditing Knowledge, 25(99), 162-199.

Araujo, L. C. d. O., Luca, M. M. M. D., & Araújo, P. G. L. d. (2025). Dark personality traits and the theory of planned behavior in auditor judgment and decision making. Revista De Administração De Empresas. https://doi.org/10.1590/s0034-759020250205

Budianto, A., & Firmansyah, A. (2025). How Information Technology Moderates the Effects of Auditor Competence and Time Pressure on Audit Quality. Owner. https://doi.org/10.33395/owner.v9i1.2419

Cristofaro, M., Cristofaro, M., Sargiacomo, M., Sargiacomo, M., Camilli, R., Camilli, R., Hristov, I., & Hristov, I. (2025). Cognitive biases in accounting judgment and decision making: a review, a typology, and a future research agenda. Accounting Forum. https://doi.org/10.1080/01559982.2024.2434340

Handoyo, Y. A. T., & Andika, A. D. (2025). Factors Affecting Auditors' Ability to Detect Fraud in Financial Statements: A Case Study of Public Accounting Firm Auditors in Semarang. Jurnal Akuntansi Dan Bisnis Krisnadwipayana. https://doi.org/10.35137/jabk.v12i1.164

Kassimi, I. E., & Kassimi, I. E. (2025). Assessing Metacognition: An Overview. Journal of English Language Teaching and Applied Linguistics. https://al-kindipublisher.com/index.php/jeltal/article/view/10057

Kaviani, K., Matoufi, A., & Garkaz, M. (2025). Identifying the Factors Influencing the Intuitive Decision-Making Model of Auditors. https://www.bmfopen.com/index.php/bmfopen/article/view/221

Mallika, M., & O, W. R. (2025). Exploring Cognitive Attributes in Financial Decision-Making. https://arxiv.org/abs/2504.08849

Matitaputty, J. S., Hartono, P. G., Noegroho, Y. A. K., & Tinungki, G. M. (2025). Personality, cognitive style and auditors' professional skepticism. Review of Behavioral Finance. https://www.emerald.com/rbf/article/17/5/938/1299065/Personality-cognitive-style-and-auditors

Mehranifar, M., & Rahimi, S. (2025). ... Technique in Identifying the Components of Decision-Making and Judgment Behavior among Auditors and Tax Inspectors Based on Cognition and Metacognition. https://bmfopen.com/index.php/bmfopen/article/view/233

Mehranifar, M., Rahimi, S., & Pouraghajan, A. (2025). Application of Sandelowski and Barroso's Technique in Identifying the Components of Decision-Making and Judgment Behavior among Auditors and Tax Inspectors Based on Cognition and Metacognition. Business Marketing and Finance Open, 2(4), 1-12.

Mirashrafi, S. Z., Doustian, R., & Sheikh al-Molouki, M. (2025). The Mediating Role of Personality Traits in the Relationship between Financial Intelligence and Auditors' Judgment at the Supreme Audit Court of Iran. Management Accounting and Auditing Knowledge, 16(61), 129-145.

Munidewi, I., Ludigdo, U., & Djamhuri, A. (2024). Role of Affective Neuroscience in Audit Judgement and Decisions Making: A Systematic Literature Review for Auditing Research. https://www.uowoajournals.org/aabfj/article/id/1032/

Nugrahanti, T. P., Nugrahanti, T. P., Tasrimawasih, T., & Tasrimawasih, T. (2025). Audit Judgment: A Comprehensive Literature Review of Its Determinants and Implications. Ekoma Jurnal Ekonomi Manajemen Akuntansi. https://doi.org/10.56799/ekoma.v4i6.12109

Oktryani, S., Oktryani, S., Lestari, M. A., Lestari, M. A., Desma, Z., & Desma, Z. (2025). The Importance of Professional Ethics in Auditors' Ethical Decision-Making. Journal of Management and Innovation Entrepreneurship (Jmie). https://doi.org/10.70248/jmie.v2i3.2173

Pan, K., Pan, K., Zheng, Z., Zheng, Z., Cai, Y., Ye, H., Santos-Pata, D., Santos-Pata, D., Jiang, H., Jiang, H., Zhu, Z., Zhu, Z., Guo, X., Guo, X., Zhu, J., Zhu, J., Wu, H., Wu, H., Zhang, J., & Kwok, S. C. (2024). Components of Mnemonic Metacognition Constitutionally Supported by High Gamma Activity Between the Precuneus and Hippocampus. http://biorxiv.org/lookup/doi/10.1101/2024.02.26.581526

Panduranga, S. N., Kalapala, K. K., & Juma, M. B. A. (2024). Metacognitive Strategies in Writing. International Journal of Language Linguistics Literature and Culture. https://doi.org/10.59009/ijlllc.2024.0072

Pasolo, M. R. (2024). Examining Contemporary Challenges and Solutions in Audit Practice. Advances in Managerial Auditing Research. https://www.semanticscholar.org/paper/97abd4be8a3dec1cd06baeeb4370b5747fd3db81

Pouraghajan, A. A., Pouraghajan, A. A., Mehranifar, M., Mehranifar, M., Rahimi, S., & Rahimi, S. (2025). Application of Sandelowski and Barroso's Technique in Identifying the Components of Decision-Making and Judgment Behavior among Auditors and Tax Inspectors Based on Cognition and Metacognition. Business Marketing and Finance Open. https://doi.org/10.61838/bmfopen.2.4.15

Rahmat, N. H., Neo, Y. F., Huiqin, A. Z., Pataburee, T., Chong, P. Q., & Chan, J. Y. (2025). Relationship between Metacognitive Strategies on Cognitive Components and Resource Management in Language Learning. International Journal of Education Psychology and Counseling. https://doi.org/10.35631/ijepc.1058046

Rajest, S. S., Rajest, S. S., Regin, R., & Regin, R. (2024). Examining the Influence of Religiosity and Emotional Intelligence on the Ethical Conduct and Decision-Making of Auditors. American Journal of Economics and Business Management. https://doi.org/10.31150/ajebm.v7i10.2986

Ramadani, Z. Z., Asi, A. B., Liong, H. H., Hidayat, A. A., & Nurmalasari, N. N. (2025). Auditor Behavior: A Knowledge, Skills, and Attitude Approach in Makassar. Jurnal Pabean. https://doi.org/10.61141/pabean.v7i2.737

Rasita, E., Putra, B., & Sagita, V. (2025). Application of Professional Ethics in Auditors' Ethical Decision-Making. https://journal.ppmi.web.id/index.php/jmie/article/view/2172

Ringo, P. S. (2025). Factors Influencing Audit Judgment: A Case Study of Auditors at the North Sumatra Office of the Audit Board of Indonesia.

Sánchez-Martín, M. P., Ezama, D. P., Miñano, M. d. M. C., & Izquierdo, N. M. (2024). Is auditor financial decision-making affected by prior audit report information? A behavioral approach. Heliyon. https://linkinghub.elsevier.com/retrieve/pii/S2405844024070026

Schempp, A., Bernard, S., Luck, M., & Francis, E. (2025). Does Metacognition Matter? Prompt A Journal of Academic Writing Assignments. https://doi.org/10.31719/pjaw.v9i1.201

Shirowzhan, H., & Fakhari, H. (2024). Ego Depletion, Professional Skepticism, and the Quality of Judgment and Decision-Making among Forensic Auditors. Accounting and Auditing Review, 31(2), 290-314.

Silva-Atencio, G., & Silva-Atencio, G. (2025). Auditing and Decision-Making in the Context of Industry 5.0: An Exploratory Study in Costa Rica. https://doi.org/10.47852/bonviewfsi52026035

Usman, R., Masdar, R., & Masruddin. (2025). The Effect of Institutional Pressure on the Level of BPK Auditor Reliance: A Study of Government Audit Institutions in Indonesia. Finance Theory and Practice. https://doi.org/10.26794/2587-5671-2024-28-6-109-121

Van, N. T. K. (2025). Impact of auditor characteristics on audit judgment performance in Vietnam. Problems and Perspectives in Management. https://doi.org/10.21511/ppm.23(2).2025.38

Wahyudi, W., Wahyudi, W., Jurana, J., Jurana, J., Usman, E., Usman, E., Jana, W., Jana, W., Mustamin, M., & Mustamin, M. (2025). Cognitive Bias in Audit Decision-Making: A Systematic Literature Review. Jurnal Pajak Dan Analisis Ekonomi Syariah. https://doi.org/10.61132/jpaes.v2i4.1628

Wardhani, D. D. W., Koeswayo, P. S., & Mubarok, A. Z. (2025). The Relationship Between Machiavellian, Personality Traits, and Organizational Ethical Culture and Auditor Dysfunctional Behavior (A Survey of Auditors at the Audit Board of the Republic of Indonesia (BPK RI)). Dinasti International Journal of Economics Finance & Accounting. https://doi.org/10.38035/dijefa.v6i5.5266

Yanto, D., Yanto, D., Athaillah, M. F. A., Athaillah, M. F. A., Sarikadarwati, & Sarikadarwati. (2025). The Effects of Competence, Independence, and Professionalism on the Ability of Auditors at the South Sumatra Audit Board to Detect Fraud. Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah. https://doi.org/10.47467/alkharaj.v7i10.9122