judgment and decision-making in accounting and auditing: the perspective of the individual, task, and environment

Considering the individual, task, and environment perspectives, this study examined judgment and decision-making in accounting and auditing. the research variables included auditor financial knowledge, auditor experience, audit environment risk, internal controls in the audit environment, time-budget pressure in auditing, and the quality of judgment and decision-making. these variables were based on a researcher-designed questionnaire and previous researchers' questionnaires, including those of boone (1996), bagley (2010), and krishnan (2012), each of which has investigated these variables. a ten-year study of tehran stock exchange-listed companies was conducted from 2012 to 2022. data were collected through standardized questionnaires. the r software analyzed and fit the data to the ten research hypotheses. the results indicated a significant correlation between financial knowledge, experience, environmental risk, internal controls, and financial knowledge with the quality of judgment and decision-making by accountants. however, no significant correlation was found between work pressure and the quality of judgment and decision-making. the findings highlighted the importance of employing highly knowledgeable and skilled accountants, creating a secure environment, improving internal controls, and reducing high work pressure. accountants can improve their judgment and decision-making by establishing such environments to improve data entry and processing accuracy.