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Investigating the Effect of Auditor Confirmation Bias on Audit Risk Assessment, Auditor Judgment and Audit Effort with Respect to the Moderating Role of Auditor Estimation Expertise
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Reza Adibi1   , Leila Sadfarian *2 |
1- Departement of Accounting, Mo.C., Islamic Azad University, Mobarakeh, Iran
2- Departement of Accounting, Mo.C., Islamic Azad University, Mobarakeh, Iran , leilasafdarian1978@iau.ac.ir |
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Abstract: (24 Views) |
The audit process is a sequential and intertwined decision-making chain; confirmation bias as a cognitive threat factor affects the initial risk assessment, this assessment shapes the scope of professional judgment during the audit, and ultimately, both factors affect the allocation of audit effort, while the auditor's expertise as a potential moderating factor can protect or affect the quality of his decision-making against these biases. The aim of this study is to investigate the effect of auditors' confirmation bias on audit risk assessment, auditor judgment, and audit effort with regard to the moderating role of auditor's estimation expertise. The statistical population of this study was 392 auditors working in audit firms nationwide, who were selected using a convenient random sampling method. In order to collect research data, a questionnaire was used, the validity and reliability of which were confirmed using Cronbach's alpha. In order to analyze the data, structural equation tests were used in PLS software. The results of the research hypotheses showed that auditors' confirmation bias has a positive effect on auditor judgment and audit effort, but does not have a significant effect on audit risk assessment. The results also showed that auditor estimation expertise does not moderate the effect of auditors' confirmation bias on audit risk assessment, auditor judgment, and audit effort.
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Article number: 25 |
| Keywords: Auditor Confirmation Bias, Audit Risk Assessment, Auditor Judgment, Audit Effort, Auditor Estimation Expertise. |
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Full-Text [PDF 462 kb]
(11 Downloads)
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Article type: Research |
Subject:
General
Received: 2025/12/10 | Accepted: 2026/02/15 | Published: 2026/08/1
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