Professional Judgment as a Behavioral Driver of Auditor Performance: Evidence from an Emerging Economy.
Publication Date: 16/05/2026
Author(s): Evans O. N. D. Ocansey (Ph.D.).
Volume/Issue: Volume 9, Issue 2 (2026)
Page No: 26-44
Journal: African Journal of Accounting and Financial Research (AJAFR)
Abstract:
This paper examines whether professional judgment functions as a central behavioral determinant of auditor performance. Specifically, it investigates the extent to which structured judgment processes and judgment bias management influence auditor performance within an emerging economy context. A cross-sectional survey design was employed using data collected from 285 audit managers across licensed audit firms in Ghana. Professional judgment was conceptualised as a multidimensional construct comprising structured judgment processes and judgment bias management. Data were analysed using correlation, regression and group difference (ANOVA) techniques. Robustness checks were conducted to address measurement validity, common method bias and model stability. The results reveal a strong and statistically significant positive relationship between professional judgment and auditor performance. Professional judgment explains a substantial proportion of variance in performance outcomes and remains robust after controlling for firm size. Both structured judgment processes and bias management independently contribute to performance. Additionally, significant differences in auditor performance are observed across firm size categories, with larger firms reporting higher performance levels. The findings suggest that strengthening professional judgment capabilities through structured methodologies, bias-awareness training and enhanced review mechanisms may significantly improve audit performance. Regulators and professional bodies should emphasise judgment-intensive areas in inspection and continuing professional development programmes. This study advances behavioral auditing research by conceptualising professional judgment as a multidimensional construct and empirically demonstrating its explanatory power for auditor performance in a Sub-Saharan African context, and contextually enriched account of how professional judgment shapes audit effectiveness.
Keywords:
Professional judgment, Auditor performance, Audit quality, Behavioral auditing, Cognitive bias, Emerging economies, Agency theory, Attribution theory.
