Kutukan Pengetahuan Dalam Audit Sebagai Bias Kognitif Dalam Pertimbangan Dan Pengambilan Keputusan Auditor: Systematic Literature Review
DOI:
https://doi.org/10.33751/jmp.v14i1.133Kata Kunci:
Curse of Knowledge, Cognitive Bias, Audit Judgment, Decision Making, Audit Quality, Systematic Literature ReviewAbstrak
THE CURSE OF KNOWLEDGE IN AUDITING AS A COGNITIVE BIAS IN AUDITORS’ JUDGMENT AND DECISION-MAKING: A SYSTEMATIC LITERATURE REVIEW
This study examines the influence of the curse of knowledge 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 prior knowledge, experience, and cognitive limitations affect audit processes. The findings indicate that the curse of knowledge reduces auditor objectivity by causing excessive reliance on prior information and past audit experiences, leading to weakened professional skepticism and biased evaluation of audit evidence, which ultimately increases the risk of judgment errors and affects audit quality. The review also highlights that this bias extends to technology-assisted audit environments, where reliance on artificial intelligence and automated systems may reinforce judgment distortions. Furthermore, the literature identifies debiasing strategies, including professional skepticism strengthening, structured decision frameworks, and ethical reinforcement, as effective mechanisms to mitigate bias. This study contributes to the literature by providing a structured synthesis of cognitive bias, auditor behavior, and audit quality perspectives, as well as offering practical insights for improving auditor judgment in increasingly complex audit environments.
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