Meta-Analysis of Factors Affecting the Enhancement of Auditors’ Judgment Quality
Keywords:
Auditors’ judgment quality, meta-analysisAbstract
The purpose of this study was to identify and meta-analyze the most significant factors affecting the enhancement of auditors’ judgment quality in studies conducted in Iran between 2015 and 2025. The present study employed a quantitative and applied meta-analysis approach using CMA software. The statistical population consisted of domestic and international studies related to auditors’ judgment quality published over a ten-year period. After screening based on inclusion criteria, 25 studies were selected for final analysis. Data were collected through a library-based method and analyzed using effect size indices to determine the relationships between variables and auditors’ judgment quality. The findings demonstrated that personality factors, ethical factors, individual characteristics, cultural factors, organizational commitment, and auditor experience had positive and significant effects on enhancing auditors’ judgment quality. Moreover, characteristics such as mental independence, professional experience, accountability, organizational culture, and personality traits contributed to improving professional decision-making and judgment quality. Contrary to expectations, however, professional skepticism did not show a significant effect on auditors’ judgment quality in the reviewed Iranian studies. The results indicate that enhancing auditors’ judgment quality is primarily influenced by personality, ethical, individual, and experiential factors. Therefore, organizations should improve auditors’ professional judgment through specialized training programs, strengthening professional culture, developing cognitive skills, and creating supportive organizational environments. Attention to human and organizational dimensions can significantly improve audit quality and increase stakeholders’ trust in financial reports.
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Copyright (c) 2025 Fatemeh Alijani Barmchi (Author); Yusef Talebi (Corresponding author); Keyhan Azadi Heir, Batool Mehregan Soumeh Sarai (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
