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This study aims to synthesize the literature on cognitive bias in auditor decision-making from 2015–2025. Using the Systematic Literature Review (SLR) method guided by the PRISMA framework, 50 scientific articles were systematically analyzed. A multi-level analysis was conducted to identify dominant types of biases, their influencing factors at the individual, organizational, and institutional levels, and effective mitigation strategies. The findings reveal four primary cognitive biases: anchoring, confirmation, overconfidence, and availability bias. Factors influencing the emergence of these biases include auditor experience and professional skepticism (micro-level), time pressure and organizational culture (meso-level), as well as professional regulations and the adoption of technology like AI (macro-level), which gives rise to automation bias. Identified mitigation strategies include bias-awareness training, the use of decision support tools, and strengthening professional skepticism through a supportive organizational culture. This review provides a comprehensive understanding of the dynamics of cognitive bias and offers practical implications for the development of training programs, professional policies, and audit system design in the digital era to enhance audit quality and objectivity.

Financial statements play an important role in providing relevant, reliable, and trustworthy financial information to stakeholders. Although auditors are responsible for ensuring the fairness of these statements, cases of undetected financial fraud still occur. This research seeks to empirically examine the effect of experience and time budget pressure on the auditor’s ability to detect fraud, with an understanding of red flags as a moderating variable. The research was conducted on auditors who work in Public Accounting Firms (PAFs) in Bali. The sample was determined using purposive sampling technique and 94 auditors were obtained as a sample. Data was collected through a survey method using a structured questionnaire distributed to respondents. The analytical methods used include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that experience has a positive effect, and time budget pressure has a negative effect on the auditor’s’ ability to detect fraud. Furthermore, red flags strengthen the effect of experience and time budget pressure on the auditor’s ability to detect fraud. The findings provide valuable insights for auditors to manage their work focus effectively and for public accounting firms to allocate audit time proportionally, ensuring optimal awareness of red flags even under high time pressure.

Audit quality is defined as the likelihood or probability that an auditor will detect and report any violations or misstatements in a client’s financial statements. This study aims to empirically examine the effect of time budget pressure and auditor rotation on audit quality, with firm size as a moderating variable. The research was conducted on non-bank financial companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study sample consisted of 50 companies selected using purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA). The results reveal that time budget pressure and auditor rotation do not have a significant effect on audit quality. Furthermore, firm size does not moderate the relationship between time budget pressure and audit quality, but it does moderate the relationship between auditor rotation and audit quality. These findings underscore the importance of effective time management and auditor rotation policies in maintaining audit quality, particularly for large-scale companies. This study may serve as a useful reference for various stakeholders in understanding the significance of managing time pressure and appropriately implementing auditor rotation to preserve and enhance audit quality.  

This study aims to analyze the influence of auditor experience, independence, professional skepticism, time pressure, and red flags on the auditor's ability to detect financial statement fraud in the Public Accounting Firm (KAP) in the South Tangerang region. Data was collected through the distribution of questionnaires using the purposive sampling method, with a sample of 45 auditors from four KAPs. Data analysis was carried out using multiple linear regression with the help of SPSS software version 21 and Microsoft Excel 2021. The results showed that professional skepticism had a significant negative effect on the auditor's ability to detect fraud. On the contrary, auditor experience and red flags have a significant positive influence on auditor ability. Meanwhile, independence and time pressure do not have a significant influence on the auditor's ability to detect financial statement fraud.

Fraud in the accounting field is fraud that involves data manipulation, asset theft, or other violations of business ethics. The Bitung City Regional Financial and Asset Agency is one of the agencies that is vulnerable to fraud. BKAD has the task of assisting the Mayor through the Regional Secretary in carrying out supporting functions in government affairs in the field of finance and regional assets. The research method used in this research is the quantitative method, a quantitative method, namely a research method that uses numbers and statistics in collecting and analyzing data that can be measured. The results of this research indicate that Fraud Risk Assessment has a significant positive effect on Time Pressure on Regional Financial Agencies and Assets. Auditors do not ignore audit procedures and can complete the audit process well even though the time pressure available to complete the audit is limited, auditors are able to indicate the occurrence of fraud either from suspicious documentation or changes in someone's behavior. Researchers concluded that Fraud Risk Assessment had a significant positive effect on Internal Control at the Regional Financial and Asset Agency (BKAD). This indicates that the higher the level of fraud risk assessment possessed by the auditor, the greater the auditor's ability to detect fraud.

This research purpose to determine the influence of Search Engine Optimization, Online Advertising and Time Pressure on Purchase Intentiom at the Uniqlo Flash Sale. This research uses quantitative methods with a descriptive approach. The sampling technique used was purposive sampling with a total of 96 respondents. Data collection techniques by distributing questionnaires. The data analysis technique uses Partial Least Square (PLS) using the Smart-PLS Version 3.0 program. The results of this research show that there is an effect of Search Engine Optimization on Purchase Intention. Online Advertising also has an effect Purchase Intention. Meanwhile, Time Pressure has no effect on Purchase Intention.

This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This research uses a questionnaire. This research hypothesis was tested using multiple linear regression analysis with SPSS 22 software. The results of this research show that time pressure, independence, professional skepticism, work experience, professional ethics have no effect on the auditor's ability to detect fraud. while competency has a significant positive effect on the auditor's ability to detect fraud.

An audit is a systematic, independent examination of financial statements, accounting records, and supporting documents prepared by management, the purpose of which is to form an opinion on the accuracy of financial statements. Financial statements must have relevant characteristics (reliability) and reliability (reliability). Without the services of auditors, management cannot convince outsiders that the financial statements presented by management contain reliable and reliable information. Independence is the auditor's attitude to impartiality. The experience of the examiner contributes to high-quality inspection. The purpose of this study is to analyze the influence of auditor behavior, time pressure, audit experience, and independence on audit quality.   The research was conducted at a Public Accounting Firm (KAP) in Medan City. The number of research samples of 80 people was selected by the nonprobability sampling method. Data collection was carried out by questionnaire through Google form and literature studies that supported this study. The method used in this study is to use the Structural Equation Model (SEM) equation using the Partial Least Square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross-loading> 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA), and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that the first, second, fourth, and seventh hypotheses were rejected where each variable such as auditor behavior, and time pressure,  did not affect audit quality and independence could not moderate the influence between auditor behavior on audit quality,  independence could not moderate audit quality. The third, fifth, and sixth hypotheses are accepted where each variable such as audit experience, independence moderates the effect of time pressure on audit quality, and independence moderates the effect of audit experience on audit quality.

The findings and analysis of the research are, 1) The Principal's Performance in Fostering Teacher Professionalism at UPT SD Negeri 141 Gresik includes: peer tutor assistance, training and workshops, mentoring and collaboration, observation and feedback, curriculum development, research and innovation, use of technology, discussion and reflection, qualification improvement, and career plan development; 2) Forms of teacher professionalism include: continuous development, commitment to students, reflection and renewal, professional ethics, collaboration, involvement in decision-making, use of technology, effective classroom management, monitoring and evaluation of students, communication with parents, development of learning materials, career development, and involvement in school activities; 3) Supporting factors include: school management support, resources, school culture, effective communication, professional development programs, constructive performance appraisal, rewards and recognition, understanding of teachers' needs; and inhibiting factors include: limited resources, resistance to change, unclear vision and goals, internal conflicts, time pressure, curriculum incompatibility, high administrative demands, uncertainty of the school environment. In general, school principals must provide professional services in the field of education in order to organize the educational process effectively and efficiently.