Integration of AI and Auditors’ Cognitive Abilities: The Effects of A Questioning Mind and Suspension of Judgment on Audit Judgment

Authors

  • Agustinus Winoto Accounting Department, School of Accounting, BINUS University, 11480
  • Darusalam Darusalam Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480

DOI:

https://doi.org/10.30659/jai.15.1.29-48

Abstract

Abstract 

The increasing integration of artificial intelligence (AI) in auditing has prompted renewed attention to how technology interacts with auditors’ professional skepticism and ultimately shapes their judgment quality. This study investigates the effects of questioning mind, suspension of judgment, and AI usage on auditor judgment using survey data from 93 Indonesian auditors across Big 4 and non-Big 4 firms, analyzed through SMART-PLS and multiple regression. Results indicate that both components of professional skepticism significantly enhance auditor judgment, with questioning mind exerting the strongest direct influence. However, the moderating role of AI presents a more complex dynamic: AI usage weakens the relationship between questioning mind and auditor judgment. Conversely, AI strengthens the effect of suspension of judgment on auditor. These findings collectively emphasize that the value of AI in auditing is not uniform but depends heavily on specific cognitive attributes of auditors— highlighting that AI serves best as a complementary resource whose benefits arise when paired with appropriate cognitive strategies. The study further suggests the need for future research on experience-level differences, AI literacy training, and the evolving capabilities of generative AI in shaping more effective human–AI judgment symbiosis.

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Published

2026-05-22

Issue

Vol. 15 No. 1 (2026): Jurnal Akuntansi Indonesia

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