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Journal : Indonesia Economic Journal

The Influence of Overconfidence on Auditors and Its Impact on Audit Decision Making: A Systematic Literature Review Nur Attaullah, Diendha Annisa; Yusnaini, Yusnaini
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/9ctb6n83

Abstract

This study examines the influence of overconfidence bias on auditors and its impact on audit decision-making using a Systematic Literature Review (SLR) approach. A total of 22 articles published between 2021 and 2025 were systematically selected from Scopus-indexed and SINTA-accredited journals. The findings show that audit risk is the most frequently examined dependent variable (59.1%), while managerial and CEO overconfidence is the most dominant independent variable (45.5%). The results reveal two contrasting patterns: overconfidence in client management tends to increase audit risk, audit fees, and the likelihood of financial misstatements, whereas overconfidence within auditors reduces professional skepticism and compromises audit quality. These findings indicate that the impact of overconfidence on audit outcomes depends significantly on whether it originates from the auditor or from client management. This study contributes to the behavioral auditing literature by synthesizing existing empirical evidence and identifying directions for future research.
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Achmad Daffa Ralfsamy Achmad Daffa Ralfsamy Afrida, Anggrelia Afriyadi Cahyadi, Afriyadi Agil Novriansa AGUS KURNIA Ali Djamhuri Anggi Syuhada Anisa Listya Anna Yulianita Annisa Rizkyta Yulie Artib, Shadiqy Aryanto Asfeni Nurullah Asrul Dedy Athallah, Muhammad Fakhri Ayunisa, Nirfa Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Catherine Cinda Nongfasya Ruwary Darma Yanti Devina Agustin Dewi, Kencana Diah Fitriani Dian Sri Andriani Diendha Annisa Nur Attaullah Dini Aurelia Djuniar, Lis Dwi Mirani Dwirini Dwirini Dyah Hapsari Ekonugraheni Ermadiani, Ermadiani Erna Safitry Fachri Syafaat Faiza Sabrina Anugrah Febria, Nabila Dwi Febrianti, Erica Fenty Astrina Fenty Fenty, Fenty Astrina Fertika Andriana Fidia Sanditha Flowrent Aprilianz Flowrent Aprilianz Fortunasari, Fortunasari Fuadah, Luk Luk Gabriel Ananta Ghina Saumalia Gita Deprianti Gita Deprianti Gita Insyanawulan Gowon, Muhammad Gozali, Efva Octavina Donata Gunawan, Yakub Hadi Budiman Hakiki, Arista Hamzah, Ruth Samantha Harefa, Tulus HASNI YUSRIANTI Hasni Yusrianti Hera Febria Mavilinda Hidayat, Wahyudi Nur Ichsan Siregar, Muhammad Ika Sasti Ferina, Ika Sasti Ikhsan Alfarizi Inten Meutia Jainal Arifin Jessica Laurenza Manik Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Laiza Shendy Rindhyanti Lina Dameria Siregar Lis Djuniar Listya, Anisa Lovanka Salsabila Aulia Putri Luffi Lestari Luffi Lestari Luk Luk Fuadah Lyra Metta Aurellia M. Faalih Athoullah Ramadhan Magdalena Pazizi Marliani Marliani Massagar Al Sya’ban Meirawati, Eka Meita Rahmawati Miftahul Rizkiyah Mohamad Adam Mohamad Adam Muhaimin Hamzah Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra Mutiara Damayanti Nabiilah Putri Nabiilah Putri Nabilah Amalia Zahra Nadya Shinta Savira Gunawan Nayla Zahiya Syifa Nazari, Esa Cahyani Nilam Kesuma Nilam Kesuma Ningsih, Endang Kusdiah Nur Ainun Nur Aisyah, Putri Nur Attaullah, Diendha Annisa Nur Khamisah Nurhaliza, Novia Dewi Siti Nurwijayanti Oce Astuti Patmawati Patmawati Patmawati Patmawati, Patmawati Praditya, Krisna Pramana Dwi Syahputra Prasetyawati, Tyas Pratiwi, Trie Sartika Putra, Muhammad Aditya Rahmad Haqqi Rakha Maulana Ralfsamy, Achmad Daffa Ramadhan, Fahmi Indra Randi Randi Relasari, Relasari Retna Mahriani Ririn Nurilah Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Salwa Nabilah Putri Sartika Pratiwi, Trie Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Siregar, Muhammad Ichsan Sri Maryati Stevi Natasia Chandritike Stevi Natasia Chandritike Supitriyani, Supitriyani Susetyo, Didik Tania Haura Azahra Tania Haura Azahra Taufik Taufik Tertiarto Wahyudi Thania Atika Pratiwi Thomas Alvando Winarto Titin Vegirawati Tulus Harefa Vera Vianna Vicky Rosalia Wahyudi Nur Hidayat Wahyudi, Tertiaro Wani Fitriah Wani Wani, Wani Fitriah Wellem H. Muskita Widyastuti , Fitria Heny Yanti, Darma Yanuar Ramadhan Yerisma Welly Yosi Arianti Yulasteriyani Yulasteriyani Yulia Saftiana YULIA SAFTIANA, YULIA Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar