Sustainability in Audit Settings: Unveiling Variance in Auditor’s JDM

Abstract

This study explores the impact of complex tasks on auditor decision-making, affecting audit quality. It examines the role of the sustainability dimension in enhancing audit quality under challenging conditions. Through qualitative research involving expert auditors, the study reveals that certain variables significantly influence audit quality. These findings underscore the belief in the audit profession that incorporating sustainability enhances an auditor's judgment and decision-making. The study highlights that judgment and decision-making in auditing are subjective, and integrating sustainability can elevate audit quality.