Year: 2025
Type: article
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.
Author: Kavita Chavare
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410829905