Examining Professional Judgment and Audit Quality in Complex Organizational Settings: A Systematic Literature Review
Keywords:
Professional Judgment, Audit Quality, Organizational Complexity, Bounded Rationality Theory, Systematic Literature Review.
Abstract
This study examines professional judgment and audit quality in complex organizational settings using a Systematic Literature Review (SLR) approach. A total of 50 scientific articles were synthesized to explore how individual characteristics, organizational conditions, and decision-making constraints shape auditors' professional judgment and audit quality. The findings indicate that auditor experience, expertise, professional identity, risk assessment, resource allocation, and knowledge integration influence judgment processes. However, the relationship between organizational complexity and audit quality is not uniform, as outcomes depend on auditors' capabilities, information availability, coordination mechanisms, and engagement characteristics. Drawing on Bounded Rationality Theory, this study explains how cognitive and informational limitations shape auditors' prioritization and evaluation of evidence. This study contributes by integrating individual, organizational, and contextual factors into a conceptual understanding of professional judgment and audit quality. It also identifies research gaps concerning decision-making constraints, technological adaptation, and organizational complexity, offering implications for audit firms, regulators, and future researchers.
References
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Barber, R., Dee, C. C., & Gunny, K. (2026). Client consequences of auditor independence violations: Evidence from SEC sanctions against PwC. Journal of Accounting and Public Policy, 55, Article 107383. https://doi.org/10.1 016/j.jaccpubpol.2025.107383
Biswas, P. K., Lont, D. H., Mason, S. A., McMeeking, K. P., & Pomare, C. (2026). Mandated joint audits: Are two auditors better than one? Journal of Accounting and Public Policy, 56, Article 107399. https://doi.org/10.1016/j .jaccpubpol.2025.107399
Boyle, E. S. (2024). How do auditors' use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards? Journal of International Accounting, Auditing and Taxation, 54, Article 100598. https://doi.org/10.1016/j.intaccaudtax.2024 .100598
Cameran, M., & Campa, D. (2025). Key audit matters as insights into auditors' professional judgment: Evidence from the European Union. Journal of Accounting and Public Policy, 51, Article 107311. https://doi.org/10.1016/j.jaccpubpol.2025.107311
Cebi, S., Karakurt, N. F., Kurtulus, E., & Tokgoz, B. (2024). Development of a decision support system for client acceptance in independent audit process. International Journal of Accounting Information Systems, 53, Article 100683. https://doi.org/10.1016/j.accinf.2024.100683
Chan, D. K., Li, X., & Xin, Q. (2021). Institutional investor inattention and audit quality. Journal of Accounting and Public Policy, 40, Article 106857. https://doi.org/10.1016/j.jaccpubpol.2021.106857
Chen, J. Z., Cussatt, M., & Huang, L. (2025). How does Big 4 auditor style impact the comparability of disaggregated performance statement components? Journal of Accounting and Public Policy, 54, Article 107373. https://doi.org/10.1016/j.jaccpubpol.2025.107373
Chen, R. (2026). Market reaction to narcissistic audit partners. Journal of International Accounting, Auditing and Taxation, 61, Article 100774. https://doi.org/10.1016/j.intaccaudtax.2026.100774
de Inés Antón, O., Dong, T., Eugster, F., Zhu, L., & Roy, A. (2025). Audit materiality judgments during the COVID-19 pandemic: Evidence from the United Kingdom. Journal of Accounting and Public Policy, 54, Article 107355. https://doi.org/10.1016/j.jaccpubpol.2025.107355
de Inés Antón, O., Hadjigavriel, S., García Osma, B., & Guillamón Saorín, E. (2025). Convergence in audit materiality: The impact of public disclosure on auditors' behavior and quality. Journal of Accounting and Public Policy, 52, Article 107322. https://doi.org/10.1016/j.jaccpubpol.2025.107322
Deng, Y., Zhang, Z., & Liu, Y. (2023). Auditors' hometown ties and audit quality. Journal of Accounting and Public Policy, 42, Article 107137. https://doi.org/ 10.1016/j.jaccpubpol.2023.107137
Dong, B., Nash, J., & Xu, L. (2022). Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline. Advances in Accounting, 56, Article 100582. https://doi.org/10.1016/j.adiac.2022.100582
Fang, J., Sami, H., & Zhou, H. (2023). Do sanctioned audit firms strive to restore their damaged reputation under imperfect institutional settings? Journal of International Accounting, Auditing and Taxation, 50, article 100530. https://doi.org/10.1016/j.intaccaudtax.2023.100530
Fotoh, L. E., & Mugwira, T. (2025). Exploring large language models in external audits: Implications and ethical considerations. International Journal of Accounting Information Systems, 56, Article 100748. https://doi.org /10.1016/j.accinf.2025.100748
Fu, L., & Xiao, Y. (2026). Invisible string: Auditor industry range and firm's subsequent AI innovation. Journal of Behavioral and Experimental Finance, 52, Article 101261. https://doi.org/10.1016/j.jbef.2026.101261
Gu, Y., Zhang Parker, C. A., & Vasarhelyi, M. (2026). Synergizing machine and human judgment: Evidence from going concern assessment. Journal of Accounting and Public Policy, 57, Article 107435. https://doi.org/10.10 16/j.jaccpubpol.2026.107435
Hernandez Aros, L., Juliao-Rossi, J., & Gutierrez Portela, F. (2026). A bibliometric and content analysis of financial statement fraud: Focus on the use of Industry 4.0 technologies. International Review of Economics & Finance, 106, Article 105002. https://doi.org/10.1016/j.iref.2026.105002
Lamb, L. B., Morlino, S. H., Wright, J. K., & Boyle, D. M. (2026). Best practices in higher education from audit faculty in the United States of America. Journal of Accounting Education, 73, Article 101016. https://doi.org/10.1 016/j.jaccedu.2026.101016
Larmande, F., & Lesage, C. (2023). Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight. Journal of Accounting and Public Policy, 42, Article 107130. https://doi.org/10.1016/j.jaccpubpol.2023.107130
Li, M., Yang, X., & Zhai, K. (2024). Signing auditors' experience gap and audit quality. International Review of Economics and Finance, 95, Article 103484. https://doi.org/10.1016/j.iref.2024.103484
Li, Y., Hu, X., Liu, X., Dai, Z., & Xiao, Z. (2025). The role of Confucianism in audit firms in mitigating corporate financial restatements. Journal of Asian Economics, 100, Article 102025. https://doi.org/10.1016/j.asieco.2025.1020 25
Liu, L. Y., & Tong, L. (2026). The spillover effect of public firm audit regulation on private firm auditing: Evidence from common partners. Journal of Accounting and Economics, 81, Article 101857. https://doi.org/10.1016/j .jacceco.2025.101857
Liu, Y., Liu, Q., & Wei, Y. (2025). Digital finance, internal control, and audit quality. Finance Research Letters, 76, Article 107033. https://doi.org/10.1016/j.frl.20 25.107033
Lu, Y., Hao, J., & Tang, X. (2025). Dual-model synergy for audit opinion prediction: A collaborative LLM agent framework approach. International Review of Economics & Finance, 104, Article 104642. https://doi.org/10.1016/j.iref.202 5.104642
Maroun, W., & Duboisée de Ricquebourg, A. (2024). How auditors identify and report key audit matters-An organizational routines perspective. The British Accounting Review, 56, Article 101263. https://doi.org/10.1016/j.bar.2023.10 1263
Matta, J., & Chamoun, E. (2025). Exploring auditor adaptability in the digital era through levels of expertise: The role of IT literacy. Digital Business, 5, Article 100126. https://doi.org/10.1016/j.digbus.2025.100126
Mescall, D., & Schmidt, R. N. (2025). The impact of joint provision of audit and tax services on the advice of tax professionals. Journal of Accounting and Public Policy, 50, Article 107293. https://doi.org/10.1016/j.jaccpubpol.2025. 107293
Morris, L., & Hoitash, R. (2023). Auditor health and audit outcomes before COVID-19. Journal of Accounting and Public Policy, 42, Article 107074. https://doi.org/10.1016/j.jaccpubpol.2023.107074
Niu, Y., Xu, B., Gao, M., Ying, L., & Yang, J. (2026). When expertise meets networks: A machine learning approach to auditor attributes and audit quality. International Review of Economics and Finance, 110, Article 105560. https://doi.org/10.1016/j.iref.2026.105560
Notbohm, M., & Valencia, A. (2021). Audit quality effects of the PCAOB's 2006 tax service restrictions. Advances in Accounting, 55, Article 100562. https://doi.org/10.1016/j.adiac.2021.100562
Ocak, M., Kablan, A., & Dursun, G. D. (2021). Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market. Borsa Istanbul Review, 21(1), 1–22. https://doi.org/10.1016/j.bir.2020.06.001
Quick, R., Sánchez Toledano, D., & Sánchez Toledano, J. (2024). Measures for enhancing auditor independence: Perceptions of Spanish non-professional investors and auditors. European Research on Management and Business Economics, 30, Article 100250. https://doi.org/10.1016/j.iedeen.2024.100250
Samagaio, A., & Felicio, T. (2022). The influence of the auditor's personality in audit quality. Journal of Business Research, 141, 794–807. https://doi.org/10. 1016/j.jbusres.2021.11.082
Sewpersadh, N. S. (2025). Adaptive structural audit processes as shaped by emerging technologies. International Journal of Accounting Information Systems, 56, Article 100735. https://doi.org/10.1016/j.accinf.2025.100735
Shen, H., Wu, L., & Xiao, J. Z. (2023). Auditors' sensitivity to business risk under business risk auditing. Journal of Accounting and Public Policy, 42, Article 107113. https://doi.org/10.1016/j.jaccpubpol.2023.107113
Slavov, S., & Luo, Y. (2026). Using audit workpapers as a pedagogical tool. Journal of Accounting Education, 73, Article 101014. https://doi.org/10.1016/j.jacc edu.2026.101014
Tsunogaya, N., Kusano, M., & Sakuma, Y. (2025). The effect of female lead signing partners on modified audit opinions: Evidence from Japan. Journal of International Accounting, Auditing and Taxation, 59, Article 100715. https://doi.org/10.1016/j.intaccaudtax.2025.100715
Wang, C., Han, W., Wang, D., & Deng, X. (2025). Impact of client information technology applications on audit fees. International Review of Financial Analysis, 107, Article 104635. https://doi.org/10.1016/j.irfa.2025.104635
Wang, L., Jia, Y., Xiao, T., & Yu, Y. (2024). Audit-firm serving experience heterogeneity and audit knowledge integration: Evidence from the disclosure of key audit matters. China Journal of Accounting Research, 17, Article 100354. https://doi.org/10.1016/j.cjar.2024.100354
Wang, X., & Yao, L. (2025). Data asset disclosures tilt audit tone: Evidence from China's A-share market. International Review of Financial Analysis, 107, Article 104657. https://doi.org/10.1016/j.irfa.2025.104657
Wei, X., Wang, D., Zhang, Z., & Han, W. (2026). The unintended consequences of administrative monopoly regulation: Evidence from audit fees. International Review of Economics and Finance, 108, Article 105280. https://doi.org/10.10 16/j.iref.2026.105280
Wu, B., Wu, Y., Zhang, M., & Li, J. (2024). Opening the black box of human resource allocations in audit firms: The assignment of audit partners to audit engagements. The British Accounting Review, 56, Article 101231. https://doi.org/10.1016/j.bar.2023.101231
Wu, H., Shi, X., & Zhang, X. (2025). Peer effect of key audit matters disclosure. China Journal of Accounting Research, 18, Article 100445. https://doi.org/ 10.1016/j.cjar.2025.100445
Wu, Y., & Li, J. (2025). Does air pollution matter for audit process and audit outcomes? Evidence from China. Journal of Contemporary Accounting & Economics, 21, Article 100451. https://doi.org/10.1016/j.jcae.2024.100451
Wylie, J. (2026). Investigate!: Developing professional scepticism through gamification in a forensic accounting module. Journal of Accounting Education, 74, Article 101033. https://doi.org/10.1016/j.jaccedu.2026.101 033.
Zhang, J., Qi, F., & Wu, M. (2025). Market-oriented environmental regulation and ESG rating divergence. Research in International Business and Finance, 79, Article 103074. https://doi.org/10.1016/j.ribaf.2025.103074
Zhang, W., Yang, X., Ouyang, C., Wang, X., & Ge, W. (2026). Are auditors more conservative in their year of fate? Evidence from zodiac-year beliefs in China. Journal of International Accounting, Auditing and Taxation, 60, article 100758. https://doi.org/10.1016/j.intaccaudtax.2026.100758
Zhu, L., Zheng, Q., & Li, Y. (2024). Is audit materiality informative? Evidence from China. China Journal of Accounting Research, 17, Article 100373. https://doi.org/10.1016/j.cjar.2024.100373
Allini, A., Maffei, M., & Ziebart, D. A. (2026). Editorial for the special issue on professional judgment in accounting and auditing decisions. Journal of Accounting and Public Policy, 55, Article 107396. https://doi.org/10.10 16/j.jaccpubpol.2025.107396
Barber, R., Dee, C. C., & Gunny, K. (2026). Client consequences of auditor independence violations: Evidence from SEC sanctions against PwC. Journal of Accounting and Public Policy, 55, Article 107383. https://doi.org/10.1 016/j.jaccpubpol.2025.107383
Biswas, P. K., Lont, D. H., Mason, S. A., McMeeking, K. P., & Pomare, C. (2026). Mandated joint audits: Are two auditors better than one? Journal of Accounting and Public Policy, 56, Article 107399. https://doi.org/10.1016/j .jaccpubpol.2025.107399
Boyle, E. S. (2024). How do auditors' use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards? Journal of International Accounting, Auditing and Taxation, 54, Article 100598. https://doi.org/10.1016/j.intaccaudtax.2024 .100598
Cameran, M., & Campa, D. (2025). Key audit matters as insights into auditors' professional judgment: Evidence from the European Union. Journal of Accounting and Public Policy, 51, Article 107311. https://doi.org/10.1016/j.jaccpubpol.2025.107311
Cebi, S., Karakurt, N. F., Kurtulus, E., & Tokgoz, B. (2024). Development of a decision support system for client acceptance in independent audit process. International Journal of Accounting Information Systems, 53, Article 100683. https://doi.org/10.1016/j.accinf.2024.100683
Chan, D. K., Li, X., & Xin, Q. (2021). Institutional investor inattention and audit quality. Journal of Accounting and Public Policy, 40, Article 106857. https://doi.org/10.1016/j.jaccpubpol.2021.106857
Chen, J. Z., Cussatt, M., & Huang, L. (2025). How does Big 4 auditor style impact the comparability of disaggregated performance statement components? Journal of Accounting and Public Policy, 54, Article 107373. https://doi.org/10.1016/j.jaccpubpol.2025.107373
Chen, R. (2026). Market reaction to narcissistic audit partners. Journal of International Accounting, Auditing and Taxation, 61, Article 100774. https://doi.org/10.1016/j.intaccaudtax.2026.100774
de Inés Antón, O., Dong, T., Eugster, F., Zhu, L., & Roy, A. (2025). Audit materiality judgments during the COVID-19 pandemic: Evidence from the United Kingdom. Journal of Accounting and Public Policy, 54, Article 107355. https://doi.org/10.1016/j.jaccpubpol.2025.107355
de Inés Antón, O., Hadjigavriel, S., García Osma, B., & Guillamón Saorín, E. (2025). Convergence in audit materiality: The impact of public disclosure on auditors' behavior and quality. Journal of Accounting and Public Policy, 52, Article 107322. https://doi.org/10.1016/j.jaccpubpol.2025.107322
Deng, Y., Zhang, Z., & Liu, Y. (2023). Auditors' hometown ties and audit quality. Journal of Accounting and Public Policy, 42, Article 107137. https://doi.org/ 10.1016/j.jaccpubpol.2023.107137
Dong, B., Nash, J., & Xu, L. (2022). Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline. Advances in Accounting, 56, Article 100582. https://doi.org/10.1016/j.adiac.2022.100582
Fang, J., Sami, H., & Zhou, H. (2023). Do sanctioned audit firms strive to restore their damaged reputation under imperfect institutional settings? Journal of International Accounting, Auditing and Taxation, 50, article 100530. https://doi.org/10.1016/j.intaccaudtax.2023.100530
Fotoh, L. E., & Mugwira, T. (2025). Exploring large language models in external audits: Implications and ethical considerations. International Journal of Accounting Information Systems, 56, Article 100748. https://doi.org /10.1016/j.accinf.2025.100748
Fu, L., & Xiao, Y. (2026). Invisible string: Auditor industry range and firm's subsequent AI innovation. Journal of Behavioral and Experimental Finance, 52, Article 101261. https://doi.org/10.1016/j.jbef.2026.101261
Gu, Y., Zhang Parker, C. A., & Vasarhelyi, M. (2026). Synergizing machine and human judgment: Evidence from going concern assessment. Journal of Accounting and Public Policy, 57, Article 107435. https://doi.org/10.10 16/j.jaccpubpol.2026.107435
Hernandez Aros, L., Juliao-Rossi, J., & Gutierrez Portela, F. (2026). A bibliometric and content analysis of financial statement fraud: Focus on the use of Industry 4.0 technologies. International Review of Economics & Finance, 106, Article 105002. https://doi.org/10.1016/j.iref.2026.105002
Lamb, L. B., Morlino, S. H., Wright, J. K., & Boyle, D. M. (2026). Best practices in higher education from audit faculty in the United States of America. Journal of Accounting Education, 73, Article 101016. https://doi.org/10.1 016/j.jaccedu.2026.101016
Larmande, F., & Lesage, C. (2023). Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight. Journal of Accounting and Public Policy, 42, Article 107130. https://doi.org/10.1016/j.jaccpubpol.2023.107130
Li, M., Yang, X., & Zhai, K. (2024). Signing auditors' experience gap and audit quality. International Review of Economics and Finance, 95, Article 103484. https://doi.org/10.1016/j.iref.2024.103484
Li, Y., Hu, X., Liu, X., Dai, Z., & Xiao, Z. (2025). The role of Confucianism in audit firms in mitigating corporate financial restatements. Journal of Asian Economics, 100, Article 102025. https://doi.org/10.1016/j.asieco.2025.1020 25
Liu, L. Y., & Tong, L. (2026). The spillover effect of public firm audit regulation on private firm auditing: Evidence from common partners. Journal of Accounting and Economics, 81, Article 101857. https://doi.org/10.1016/j .jacceco.2025.101857
Liu, Y., Liu, Q., & Wei, Y. (2025). Digital finance, internal control, and audit quality. Finance Research Letters, 76, Article 107033. https://doi.org/10.1016/j.frl.20 25.107033
Lu, Y., Hao, J., & Tang, X. (2025). Dual-model synergy for audit opinion prediction: A collaborative LLM agent framework approach. International Review of Economics & Finance, 104, Article 104642. https://doi.org/10.1016/j.iref.202 5.104642
Maroun, W., & Duboisée de Ricquebourg, A. (2024). How auditors identify and report key audit matters-An organizational routines perspective. The British Accounting Review, 56, Article 101263. https://doi.org/10.1016/j.bar.2023.10 1263
Matta, J., & Chamoun, E. (2025). Exploring auditor adaptability in the digital era through levels of expertise: The role of IT literacy. Digital Business, 5, Article 100126. https://doi.org/10.1016/j.digbus.2025.100126
Mescall, D., & Schmidt, R. N. (2025). The impact of joint provision of audit and tax services on the advice of tax professionals. Journal of Accounting and Public Policy, 50, Article 107293. https://doi.org/10.1016/j.jaccpubpol.2025. 107293
Morris, L., & Hoitash, R. (2023). Auditor health and audit outcomes before COVID-19. Journal of Accounting and Public Policy, 42, Article 107074. https://doi.org/10.1016/j.jaccpubpol.2023.107074
Niu, Y., Xu, B., Gao, M., Ying, L., & Yang, J. (2026). When expertise meets networks: A machine learning approach to auditor attributes and audit quality. International Review of Economics and Finance, 110, Article 105560. https://doi.org/10.1016/j.iref.2026.105560
Notbohm, M., & Valencia, A. (2021). Audit quality effects of the PCAOB's 2006 tax service restrictions. Advances in Accounting, 55, Article 100562. https://doi.org/10.1016/j.adiac.2021.100562
Ocak, M., Kablan, A., & Dursun, G. D. (2021). Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market. Borsa Istanbul Review, 21(1), 1–22. https://doi.org/10.1016/j.bir.2020.06.001
Quick, R., Sánchez Toledano, D., & Sánchez Toledano, J. (2024). Measures for enhancing auditor independence: Perceptions of Spanish non-professional investors and auditors. European Research on Management and Business Economics, 30, Article 100250. https://doi.org/10.1016/j.iedeen.2024.100250
Samagaio, A., & Felicio, T. (2022). The influence of the auditor's personality in audit quality. Journal of Business Research, 141, 794–807. https://doi.org/10. 1016/j.jbusres.2021.11.082
Sewpersadh, N. S. (2025). Adaptive structural audit processes as shaped by emerging technologies. International Journal of Accounting Information Systems, 56, Article 100735. https://doi.org/10.1016/j.accinf.2025.100735
Shen, H., Wu, L., & Xiao, J. Z. (2023). Auditors' sensitivity to business risk under business risk auditing. Journal of Accounting and Public Policy, 42, Article 107113. https://doi.org/10.1016/j.jaccpubpol.2023.107113
Slavov, S., & Luo, Y. (2026). Using audit workpapers as a pedagogical tool. Journal of Accounting Education, 73, Article 101014. https://doi.org/10.1016/j.jacc edu.2026.101014
Tsunogaya, N., Kusano, M., & Sakuma, Y. (2025). The effect of female lead signing partners on modified audit opinions: Evidence from Japan. Journal of International Accounting, Auditing and Taxation, 59, Article 100715. https://doi.org/10.1016/j.intaccaudtax.2025.100715
Wang, C., Han, W., Wang, D., & Deng, X. (2025). Impact of client information technology applications on audit fees. International Review of Financial Analysis, 107, Article 104635. https://doi.org/10.1016/j.irfa.2025.104635
Wang, L., Jia, Y., Xiao, T., & Yu, Y. (2024). Audit-firm serving experience heterogeneity and audit knowledge integration: Evidence from the disclosure of key audit matters. China Journal of Accounting Research, 17, Article 100354. https://doi.org/10.1016/j.cjar.2024.100354
Wang, X., & Yao, L. (2025). Data asset disclosures tilt audit tone: Evidence from China's A-share market. International Review of Financial Analysis, 107, Article 104657. https://doi.org/10.1016/j.irfa.2025.104657
Wei, X., Wang, D., Zhang, Z., & Han, W. (2026). The unintended consequences of administrative monopoly regulation: Evidence from audit fees. International Review of Economics and Finance, 108, Article 105280. https://doi.org/10.10 16/j.iref.2026.105280
Wu, B., Wu, Y., Zhang, M., & Li, J. (2024). Opening the black box of human resource allocations in audit firms: The assignment of audit partners to audit engagements. The British Accounting Review, 56, Article 101231. https://doi.org/10.1016/j.bar.2023.101231
Wu, H., Shi, X., & Zhang, X. (2025). Peer effect of key audit matters disclosure. China Journal of Accounting Research, 18, Article 100445. https://doi.org/ 10.1016/j.cjar.2025.100445
Wu, Y., & Li, J. (2025). Does air pollution matter for audit process and audit outcomes? Evidence from China. Journal of Contemporary Accounting & Economics, 21, Article 100451. https://doi.org/10.1016/j.jcae.2024.100451
Wylie, J. (2026). Investigate!: Developing professional scepticism through gamification in a forensic accounting module. Journal of Accounting Education, 74, Article 101033. https://doi.org/10.1016/j.jaccedu.2026.101 033.
Zhang, J., Qi, F., & Wu, M. (2025). Market-oriented environmental regulation and ESG rating divergence. Research in International Business and Finance, 79, Article 103074. https://doi.org/10.1016/j.ribaf.2025.103074
Zhang, W., Yang, X., Ouyang, C., Wang, X., & Ge, W. (2026). Are auditors more conservative in their year of fate? Evidence from zodiac-year beliefs in China. Journal of International Accounting, Auditing and Taxation, 60, article 100758. https://doi.org/10.1016/j.intaccaudtax.2026.100758
Zhu, L., Zheng, Q., & Li, Y. (2024). Is audit materiality informative? Evidence from China. China Journal of Accounting Research, 17, Article 100373. https://doi.org/10.1016/j.cjar.2024.100373
Published
2026-10-31
How to Cite
Febriana, R., Marbun, E., Yusnaini, Y., & Sasti Ferina, I. (2026). Examining Professional Judgment and Audit Quality in Complex Organizational Settings: A Systematic Literature Review. International Journal of Economics, Business and Innovation Research, 5(06), 2654-2675. https://doi.org/10.63922/ijebir.v5i06.7044
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