Bias Kognitif Halo Effect Dalam Audit : Tinjauan Sistematis Terhadap Dampaknya Pada Kualitas Audit Dan Profesionalisme Auditor
DOI:
https://doi.org/10.33751/jmp.v14i1.101Keywords:
Halo Effect, Cognitive Bias, Audit Judgment, Audit Quality, Professional Skepticism, Systematic Literature ReviewAbstract
THE HALO EFFECT COGNITIVE BIAS IN AUDITING: A SYSTEMATIC REVIEW OF ITS IMPACT ON AUDIT QUALITY AND AUDITOR PROFESSIONALISM
This study examines the influence of the halo effect as a cognitive bias on audit judgment, audit quality, and auditors’ professional skepticism within the behavioral auditing perspective using a Systematic Literature Review (SLR) approach. A total of 20 recent peer-reviewed articles were systematically analyzed following PRISMA guidelines to identify patterns in how cognitive limitations and heuristic-based decision-making affect audit processes. The findings indicate that the halo effect reduces auditor objectivity by anchoring evaluations on initial impressions, leading to weakened professional skepticism and biased interpretation of audit evidence, which ultimately increases the risk of audit errors and affects audit quality. The review also highlights that this bias extends to technology-assisted audit environments, where reliance on automated systems may reinforce judgment distortions. Furthermore, the literature identifies debiasing strategies, including skepticism training, structured feedback, and decision aids, as effective mechanisms to mitigate bias. This study contributes to the literature by providing a structured synthesis of behavioral, cognitive, and audit quality perspectives, as well as offering practical insights for enhancing auditor judgment and professionalism in increasingly complex audit environments.
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