The purpose of this study is to examine if evidence weighting has any effect on auditor's judgment and its relationship with advocacy attitudes. We collected data from 181 practicing auditors employed in audit institutions certified by Tehran Stock Exchange in Iran. Our structural equation analysis on these data show that auditor's advocacy attitudes and client identification are related to evidence weighting which in turn affects auditor's judgment. Auditors with higher (lower) advocacy attitudes and client identification overweight client-favorable (client-unfavorable) evidence leading to more (less) acquiescence to client-preferred position. This is tempered by auditor's experience and professional identification. Specifically, we show that auditor advocacy impacts auditor judgment directly as well as indirectly through auditor's evidence weighting process. The findings of the present study add to the literature on auditor judgment and decision-making and highlight the possible benefits of awareness training to tackle the effects of advocacy attitudes on judgments and evidence weighting.
