<![CDATA[Research aims: This study aims to empirically examine the effects of auditor competence, independence, accountability, and professional skepticism on audit judgment, with cognitive bias as a mediating variable. Design/Methodology/Approach: A quantitative survey was conducted by distributing questionnaires to 96 auditors working in Public Accounting Firms across Java Island using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine both the direct and indirect relationships among the variables. Research findings: The findings reveal that auditor competence and independence positively and sigificantly influence audit judgment. In contrast, accountability and professional skepticism do not significantly influence audit judgment directly. Furthermore, cognitive bias negatively and significantly influences audit judgment and serves as a mediating variable in the relationships between auditor competence, independence, and professional skepticism and audit judgment. Theoretical contribution/Originality: This study contributes to the behavioral auditing literature by confirming cognitive bias as a key psychological mechanism influencing audit judgment. The originality lies in providing empirical evidence of the mediating role of cognitive bias, particularly in the relationship between professional skepticism and audit judgment within the Indonesian audit context. Practitioner/Policy implication: The findings underscore the importance of strengthening auditor competence and independence while managing cognitive bias through professional training, supervision, and audit quality control systems to enhance decision quality. Research limitation/Implication: The study relies on perception-based questionnaire data and a limited sample, which may constrain generalizability. Future research is encouraged to adopt mixed methods and incorporate organizational or environmental factors for broader insights.]]>
