Mehdi sharifi - Ph.D. Student of Accounting Islamic Azad university of Bonab Branch, Bonab, Iran.
Rasoul Abdi - Assistant Professor in Accounting, Islamic Azad university of Bonab Branch, Bonab, Iran.
saeed Jabbarzadeh - Associate Professor in Accounting, Islamic Azad university of Urmia, Tehran, Iran.
Nader rezaei - Assistant Professor in Accounting, Islamic Azad university of Bonab Branch, Bonab, Iran.

Judgment is a process in which people think and comment on aspects of issues being decided. Wrong decisions are often made of wrong judgments. Auditing is one of professions that uses judgment in decision-making processes. However, halo effects affects the auditor's perception as a decision maker, which reduces power of reasoning and analysis in decision making. In this regard, purpose of present study is to investigate halo effects on judgment of auditors. The research period was ۱۳۹۸ and data needed to answer research question were collected by distributing a questionnaire among community of certified public accountants. Accordingly, data obtained from ۱۸۶ supplementary questionnaires were analyzed using structural equations and also SmartPLS software as an effective tool used for this aim.Research findings show that halo has an effect on audit judgment and also cods of professional conducts and personal characteristics play a mediating role in the relationship between halo effect and audit judgment

Audit Judgment, Halo effect, Professional code of conduct, and Individual Characteristics