Identifying the Factors Influencing the Intuitive Decision-Making Model of Auditors

Abstract

Abstract: In the auditing process, multiple and diverse decisions are made, and the cumulative effects of these decisions are ultimately reflected in the audit opinion. Simultaneously, the integration of psychological concepts into the domain of accounting and auditing, alongside the emphasis on the human role in these processes, has led to the emergence of various decision-making models. Accordingly, the aim of this study is to identify the factors that influence auditors' intuitive decision-making models. To this end, semi-structured interviews were conducted with 15 expert auditors working at the Supreme Audit Court of Iran, selected through purposive sampling. This qualitative study was conducted based on the grounded theory approach during the years 2020 to 2021. Through this process, 82 conceptual codes, 21 subcategories, and 5 main categories were extracted. Factors such as job conditions, organizational components, professional knowledge, personality traits, capabilities, attitudes, individual characteristics, relative welfare, policies, and outcomes were identified. The findings of this study indicated that in auditors' intuitive decision-making, factors such as job conditions, organizational components, professional knowledge, personality traits, and capabilities serve as causal conditions affecting intuitive decisions. The intuitive decision-making strategies of auditors are shaped by policies that are influenced by incentives and organizational flexibility.