<![CDATA[Audit judgment plays a critical role in ensuring the credibility of financial reporting and maintaining public trust in the auditing profession. Although auditor professionalism has frequently been identified as an important determinant of audit judgment, previous studies have reported inconsistent findings regarding its effectiveness, while the moderating role of compliance pressure remains insufficiently explored. This study aims to examine the effect of auditor professionalism on audit judgment and to investigate whether compliance pressure moderates this relationship. A quantitative survey was conducted involving 64 auditors working in Public Accounting Firms, and the data were analyzed using Moderated Regression Analysis (MRA). The results indicate that auditor professionalism has no significant effect on audit judgment (β = 0.086; t = 0.767; p = 0.446). Furthermore, compliance pressure does not significantly moderate the relationship between auditor professionalism and audit judgment (interaction β = −0.027; t = −0.845; p = 0.401). These findings suggest that audit judgment is likely influenced by factors beyond professionalism alone, such as organizational environment, audit culture, and other contextual conditions. The study contributes to the audit judgment literature by providing empirical evidence that challenges the assumption that professionalism directly enhances audit judgment under compliance pressure. Practically, the findings highlight the importance for public accounting firms and professional bodies to strengthen organizational support, ethical culture, and professional development programs alongside technical competency to improve audit quality.]]>
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