Purpose – The purpose of this paper is to investigate the impact of improper social pressures on
auditors’ judgment in the setting of a high power distance and low individualism society. Auditors’
judgment in this paper is related to the case of auditors’ willingness to sign off on net equipment
balance for assets in question. Second, the paper investigates the role of locus of control and the
relationship of multidimensional professional commitment on auditors’ judgment under conditions of
social pressure.