Abstract
Purpose: The main purpose of this research is to investigate the effect of Adjustment and Anchoring Bias with the approach of information order and moral intensity on audit judgment.
Method: The statistical population of this research is auditors working in public and private auditing institutions. This research is a type of behavioral research. From the objective point of view, it is practical and in terms of nature and method, it is descriptive-survey. The random statistical sample is 420 people and related to the year 2021. A questionnaire was used to collect data and structural equation system and SPSS were used to analyze the research data.
Results: The results of the research show that Adjustment and Anchoring Bias with the approach of information order has a negative and significant effect on audit judgment, and the effect of moral intensity on audit judgment is positive and significant. Also, time budget pressure as a moderating variable can moderate the relationship between variables of Adjustment and Anchoring Bias with the approach of information order and moral intensity with audit judgment.
Conclusion: According to the results of the current research, low time budget pressure is a solution to reduce the negative effects of adjustment and anchoring bias. Also, this research makes auditors gain more knowledge about the harmful effects of biases on the quality of audit judgment and improve their abilities to avoid such biases.
Contribution: The present research will identify the relationship and effect of the Adjustment and Anchoring Bias with the approach of information order on the quality of audit judgment and considering that there is not enough information regarding the effect of moral intensity and moderation of time budget pressure, this research will fill the gaps in the audit judgment literature.
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