Ethical Dilemmas and Professional Decision Making of Auditors in the Era of Digital Disruption: A Phenomenological Study of Public Accounting Firms

Abstract

This study aims to explore how auditors experience ethical dilemmas and make professional decisions in auditing practices in the digital era. The study uses a qualitative approach with a social phenomenological perspective to understand auditors' subjective experiences in facing conflicts arising from demands for efficiency, data limitations, and professional responsibility. Data were collected through in-depth interviews with auditors at a Public Accounting Firm and analyzed using phenomenological techniques supported by NVivo software. The results show that the main ethical dilemma arises in the form of a conflict between speed and caution, where auditors must choose between completing work quickly or ensuring the sufficiency and reliability of audit evidence. Despite the increasing use of technology, auditors do not rely entirely on system results but rather prioritize professional judgment shaped by experience, social interactions, and ethical values. This study confirms that technology plays a role as a tool, not a determinant of decisions, and that ethics remains the main foundation of auditor decision-making in the era of digital disruption.