Application of Sandelowski and Barroso’s Technique in Identifying the Components of Decision-Making and Judgment Behavior among Auditors and Tax Inspectors Based on Cognition and Metacognition

Judgment and decision-making are complex processes influenced by numerous factors. Existing research and literature indicate that both internal and external elements significantly impact judgment. Auditing, as a form of judgment, is no exception. Therefore, the present study aims to apply the meta-synthesis technique to identify the components of decision-making and judgment behavior among auditors and tax inspectors, grounded in cognitive and metacognitive domains. By employing a systematic review and meta-synthesis approach, the researcher analyzed the findings of previous studies and utilized the seven-step Sandelowski and Barroso method to identify the influencing factors. From an initial pool of 553 articles, 51 were selected using the CASP method. The validity of the analysis was confirmed with a Kappa coefficient of 0.747. To ensure reliability and quality control, transcript-based methods were applied, with results showing an excellent level of agreement for the identified indicators. Data analysis conducted using MAXQDA software led to the identification of 69 initial concepts across 18 indicators, which were categorized into 6 dimensions. Based on the meta-synthesis technique, these six dimensions were structured according to the identified concepts. The six dimensions include: cognitive dimensions, metacognitive dimensions, knowledge-based dimensions, standards and regulations, workload pressure, and organizational context. The study's findings demonstrate that the decision-making and judgment of auditors and tax inspectors are influenced by a variety of factors, which are categorized into six main dimensions. To enhance auditors’ professional judgment, it is essential for organizations and relevant institutions to adopt a comprehensive approach. This should include ongoing training, strengthening of cognitive and metacognitive skills, updating professional knowledge, adherence to standards and regulations, managing workload pressure, and improving organizational conditions. These measures can contribute to greater accuracy and reliability in tax and audit assessments, ultimately reinforcing public trust in the auditing profession.