Factors Influencing Suboptimal Decision-Making by Auditors: The Role of Intolerance of Ambiguity, Time Budget Pressure, and Evidential Information
Keywords:
The value of inventories, the role of evidence, Time budget pressure, intolerance of ambiguity, suboptimal decision makingAbstract
This study examines the factors influencing suboptimal decision-making by auditors in Iran, with particular emphasis on the role of evidential information, time budget pressure, and intolerance of ambiguity in this process. Considering the significance of the behavioral perspective on auditors’ ethics, this research investigates auditors’ suboptimal decision-making when confronted with intolerance of ambiguity, time budget pressure, and evidential information. The present study is applied in purpose and field-based in terms of data collection method. The statistical population consists of audit partners, audit managers, and audit supervisors working in Tehran Province, and the statistical sample includes 15 participants. The results of this research indicate that valid and sufficient evidence, as one of the main pillars of auditors’ evaluations, has a considerable effect on ethical behavior that influences the quality of their decision-making. Time budget pressure is another factor that can affect the quality of auditors’ evaluations. Under time-constrained conditions, auditors are forced to make quicker decisions, which may harm their behavior and the quality of their evaluations. This highlights the necessity of proper time management and the allocation of sufficient resources to the audit process. Intolerance of ambiguity, as a psychological factor, can also affect the decision-making process of auditors. When sufficient information is not available or uncertainty exists, auditors may face challenges in evaluating inventory values. This underscores the importance of developing auditors’ abilities to manage ambiguity and uncertainty.
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Copyright (c) 2025 Alireza Mollashahi (Author); Mansour Garkaz (Corresponding author); Ali khozain, Alireza Maetoofi (Author)
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