Memory processes is one of the main components in judgment and decision making, so that effects on accountants and auditors significantly. In this context, memory processes are an integral part of judgment and decision making; because that has a profound important on auditors activity. The chief aim of this paper is twofold. First, it reviews the theoretical and methodological strengths and limitations of the previous literature on the effect of memory on judgments and decision-making in an accounting and auditing context. Second, it proposes a framework that integrates memory functions with factors that may cause biases and errors in judgment and decisionmaking processes. This framework may be useful for future accounting and auditing research aiming to reveal the fundamental causes for cognitive biases and errors in information processing, rather than considering the human brain as black box. This study is believed to pave the way for incorporating the variable of memory into the further studies in the field.

The importance of judgment in auditing is vital. Judgment in auditing is the most important factor in decision making, and auditors are required to make decisions and judgments in many work areas. Therefore, it is important to identify the factors that affect the judgment and decision-making of auditors.Therefore, the aim of this study is to identify and prioritize the factors affecting professional judgment and decision-making of auditors using fuzzy screening technique. The present study was conducted in one-year period from esfand ( the final month of iranian calender) 2016 to esfand 2017.First, by examining the literature related to the research topic, the factors influencing the judgement and decision-making of auditors were identified, then using the opinions of 15 experts (Iranian certified public accountants and faculty members) and using fuzzy screening technique 40 indicators were identified. Finally, using fuzzy ranking, the importance degree of these factors were determined.The results of testing the research hypotheses show that the environmental, functional and behavioral structures of the auditor have the greatest impact on the professional judgment and decision-making of auditors in Iran, respectively. Also, the auditors' fees, auditors' accountability, financial and competitive conditions of the auditing profession, auditors' independence and the auditors' attempt to satisfy the customer are the most important and effective factors influencing the professional judgment and decision-making of auditors in Iran.

Subject and Purpose of the Article: The present study analyzes the decision-making process in the professional judgment model of auditors and is in the field of behavioral research in auditing.Research Method: The research method is descriptive-analytical-research. The present study is a combined method that the qualitative part was based on identifying the factors affecting the professional judgment of the auditor by examining the theoretical foundations and conducting Delphi analysis with the participation of 20 experts as panel members. The quantitative part also sought structural and interpretive modeling through the formation of its own structural interaction matrix.Research Findings: The results show that the most important factors in judging the auditor's profession in the designed model are defining the subject of decision making, evaluation, measuring relevant criteria, identifying solutions, ranking solutions and selecting the best solutions. These factors were indicators of the decision process in Delphi results.Conclusion, originality and its Contribution to the knowledge: The decision-making process at the highest level was the least influential factor on the auditor's professional judgment, qualitative characteristics, audit evidence, personality type, professional oversight of auditors' work, results of audit procedures, and inherent risk assessment.

This research investigates the effects of psychological distance on judgment and decision making in accounting. Construal level theory of psychological distance, a framework recently developed in the field of social psychology, constitutes the theoretical foundation for this study. The purpose of this study is to investigate the effect of spatial distance and risk category on risk managers’ probability assessment regarding the occurrence of different risk factors. The statistical population of the research is the corporate risk managers and the domain of the time of research is 1396. Chi-square, covariance analysis and multiple regression models were used to analyze the data and test the hypotheses. The results show that spatial distance influences decision makers' judgment about the possibility of realizing different risk factors. As anticipated, results show that risk managers who evaluate a spatially remote risk target judge the probability that various risk factors will materialize to be lower than their counterparts who evaluate a spatially proximate risk target. Furthermore, no support is found for the prediction that risk managers perceive operational risk factors as more likely to occur than non-operational risk factors. Overall, the results of this study show that psychological distance and level of abstraction resulting from it systematically affects judgments and evaluations of organizational decision makers (accountants and managers). Thus, the present research identifies the psychological distance as a potential source of decision-making orientation during the risk assessment process. Therefore, decision makers should pay attention to the critical role of mental interpretation in individual judgment and decision making.

Background: In recent years, there have been catastrophic financial scandals that questioned the integrity and credibility of auditors and audit institutions. The conflict of interest that auditors face has played a major role in such scandals. A conflict of interest causes a person to compromise their professional and ethical judgment. The purpose of this article is to investigate the relationship between ethical judgment and conflict of interest with auditors' decision-making behavior. Method: This research is a type of quasi-experimental research in which the scenario-oriented questionnaire method was used. The statistical population of the research is the partners, managers and supervisors of the audit institutes, members of the public accountants' society, and 402 of them were selected using the random sampling method. To analyze the data, the questionnaire tool and PLS Smart software were used using the structural equation method or partial least squares approach. Results: The research results showed that moral judgment has a negative relationship with auditors' deviant decision-making behavior. There is a relationship between the conflict of interest caused by various threats to the auditor's decision-making behavior. Also, the results of the research showed that types of conflict of interest have a negative and significant relationship with deviant decision-making behavior. Conclusion: Considering the negative and significant relationship between moral judgment and deviant decision-making behavior in the presence of conflict of interest, in order to control the conflict of interest and improve the quality of auditors' work, behavioral interventions should be considered to strengthen the real independence of auditors.