Mental Fatigue, Thought Control, and Auditors' Ability to Detect Fraud Indicators

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Amiri Esmaeil; Oskou Vahid

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2025 | Volume:32 | Issue:3 Page(s): 459-485

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Information Journal Paper

Title

Mental Fatigue, Thought Control, and Auditors' Ability to Detect Fraud Indicators

Author(s)

Amiri Esmaeil | Oskou Vahid | Issue Writer Certificate

Keywords

Auditors' ability

Mental fatigue

thought control

Detection of fraud indicators

Abstract

ObjectiveMental fatigue, as one of the influential cognitive factors, can significantly impair Auditors' ability to identify fraud indicators. This condition, resulting from prolonged exposure to cognitive stress, may lead to reduced concentration, disrupted risk assessment accuracy, and weakened decision-making. In contrast, thought control, defined as a cognitive ability, facilitates the regulation and direction of mental processes under stressful conditions and can play an effective role in maintaining auditors' precision and efficiency. Given that fraud detection is a critical skill for auditors in promoting financial transparency and preventing resource mismanagement, it is anticipated that thought control enhances auditors' effectiveness in challenging work environments. This study aims to investigate the impact of Mental fatigue and thought control on Auditors' ability to detect fraud indicators and to evaluate the role of these cognitive factors in improving auditors' performance when facing professional challenges.MethodsThis cross-sectional study utilized structural equation modeling for data analysis. Data were collected using standardized questionnaires, and all study variables were measured using validated instruments to ensure both reliability and validity. The sample consisted of 166 auditors employed by auditing firms affiliated with the Association of Official Accountants in 2023. Participants were selected through convenience sampling to facilitate the examination of how cognitive variables influence auditors’ performance.ResultsThe analysis revealed that Mental fatigue has a significant negative impact on Auditors' ability to identify fraud indicators accurately. Specifically, increased levels of Mental fatigue are associated with reduced ability to detect fraud accurately. Conversely, thought control functioned as a bidirectional variable: while some dimensions of thought control enhanced auditors’ accuracy in fraud detection, other dimensions appeared to diminish their performance. These findings underscore the complex nature of cognitive mechanisms involved in professional judgment and highlight the multidimensional role of thought control in the context of fraud detection.ConclusionThis study underscores the critical importance of adopting strategies to enhance thought control among auditors as a means to mitigate the adverse effects of Mental fatigue and improve the accuracy of fraud detection. Mental fatigue, stemming from prolonged cognitive demands, poses a serious threat to professional judgment and decision-making in high-stakes environments such as auditing. Theoretically, the findings align with cognitive load theory, suggesting that strengthening cognitive regulation mechanisms can significantly enhance auditors’ focus and decision quality. From a practical standpoint, the research highlights the need for targeted cognitive training programs and emotional regulation techniques, such as mindfulness and stress-reduction strategies, to equip auditors with the tools necessary to sustain performance under pressure. Furthermore, by examining the role of psychological variables in shaping professional behavior, the study contributes valuable insights into the cognitive dynamics of audit quality. The findings may also serve as a basis for future research and policy development focused on optimizing auditors’ work environments and enhancing the resilience of the profession in the face of cognitive and emotional challenges.

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