Judgment and Decision-Making Research in Auditing, 2nd Edition

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Applied Economics and Finance".

Deadline for manuscript submissions: 30 April 2026 | Viewed by 1030

Special Issue Editors


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Guest Editor
Department of Accounting, Opus College of Business, University of St. Thomas, St. Paul, MN 55105, USA
Interests: accounting; auditing; judgment-and-decision-making in auditing
Special Issues, Collections and Topics in MDPI journals

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Guest Editor
Department of Accounting & Business Law, College of Business, Minnesota State University, Mankato, MN 56001, USA
Interests: judgment and decision making in accounting; auditing; fraud detection/examination
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

It is our pleasure to invite you to contribute to the upcoming Special Issue on “Judgment and Decision-Making Research in Auditing, 2nd Edition.” This Special Issue continues our mission of advancing and disseminating high-quality research that encompasses both experimental and theoretical perspectives in this important area.

The focus of the Special Issue is the critical role of judgment and decision-making in the auditing profession. We welcome contributions that enhance our understanding and support the evaluation and improvement of judgments, decisions, and choices in a broad auditing context. Topics of interest include, but are not limited to, audit tasks, auditor characteristics, and interpersonal dynamics among auditors and other stakeholders involved in the financial reporting process.

We particularly encourage interdisciplinary approaches, drawing on insights from social psychology, organizational behavior, sociology, economics, artificial intelligence, and related fields to provide a comprehensive examination of judgment and decision-making in auditing.

By bringing together diverse perspectives, this Special Issue seeks to enrich the journal’s discourse and contribute to a deeper understanding of the complexities underlying auditing, financial oversight, and accountability. We look forward to receiving your submissions.

Dr. Lawrence Chui
Dr. Byron Pike
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 250 words) can be sent to the Editorial Office for assessment.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1600 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • auditing
  • judgment and decision making
  • audit quality
  • auditor performance

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Published Papers (1 paper)

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Research

28 pages, 597 KB  
Article
The Relationship Between Digital Transformation and Audit Quality in Emerging Economies: Do Audit Committee Characteristics Matter?
by Mohamed Fawzy Mohamed Elsayed and Osama Abouelela
J. Risk Financial Manag. 2026, 19(3), 204; https://doi.org/10.3390/jrfm19030204 - 9 Mar 2026
Viewed by 556
Abstract
The joint influence of digital adoption in corporate governance and its impact on external assurance is a critical and emerging nexus in the literature concerning auditing and technological innovation, especially in volatile markets. Building on agency theory and resource dependence theory, this study [...] Read more.
The joint influence of digital adoption in corporate governance and its impact on external assurance is a critical and emerging nexus in the literature concerning auditing and technological innovation, especially in volatile markets. Building on agency theory and resource dependence theory, this study investigates the nexus between corporate digital transformation (DT) and audit quality (AQ), while examining the moderating role of AC characteristics—specifically size, gender diversity, expertise, and activity—within the Egyptian context. Utilizing a sample of 120 non-financial firms listed on the Egyptian Exchange (EGX) from 2022 to 2024 (360 firm-year observations), the analysis employs Robust Least Squares (M-estimation) and Panel EGLS to ensure resilience against outliers and heteroscedasticity. The empirical findings provide robust evidence that digital transformation significantly enhances audit quality by constraining discretionary accruals, supporting the premise that technological integration improves monitoring and transparency. Moreover, the results reveal that the audit committee acts as a pivotal positive moderator, strengthening the digitalization-audit quality relationship; this impact is most pronounced in firms with larger, more gender-diverse, and financially expert audit committees. While audit committee activity shows a reactive correlation with accruals, its interaction remains essential for continuous monitoring in digital environments. Ultimately, this study offers novel insights for regulators and firms in emerging economies, highlighting that the benefits of technological adoption in financial reporting are maximized only when complemented by robust internal governance mechanisms, necessitating simultaneous investment in digital infrastructure and the fortification of audit committee attributes to ensure sustained audit market efficiency. Full article
(This article belongs to the Special Issue Judgment and Decision-Making Research in Auditing, 2nd Edition)
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