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Elita Wulandari

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Open access Aug 2026

Effects of Competence, Compliance Pressure, and Task Complexity on Audit Judgment: Professionalism as Moderator

The effectiveness of audit decisions relies heavily on the quality of the judgment exercised during audits. Consequently, this study sought to explore how auditors’ competence, compliance pressures, and task intricacy influence audit judgment. It focused on auditor professionalism as a variable that may moderate these...

Elita Wulandari, Lihan Rini Puspo Wijaya, E. Puspitasari et al. · 0 citations

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