Iran Finance Association Iranian Journal of Finance 2676-6337 6 2 2022 04 01 Choosing Influential Dimension of Mindfulness of Auditors' Professional Judgments Based on Social Pressure: An Analysis Based on Rough Theory 135 166 144999 10.30699/ijf.2021.279873.1214 EN Seyed Mohammad Soleymani Ph.D. Candidate, Department of Accounting, Islamic Azad University, Shahrood Branch, Shahrood, Iran. Farhad Dehdar Assistant Professor, Department of Accounting, Islamic Azad University, Shahroud Branch, Shahroud, Iran. Mohammadreza Abdoli Associate Professor, Department of Accounting, Islamic Azad University, Shahroud Branch, Shahroud, Iran. 0000-0002-3365-1593 Journal Article 2021 04 07 The growth and complexity of society justify the need for relevant economic information, information systems, and information-generating processes, and the need for auditing as part of the information reporting process increases. This has affected the professional functions of auditors. The purpose of this research is to choose the influential dimension of mindfulness of auditors' professional judgments based on social pressure analysis based on Rough Theory. The methodology of this research is mixed and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. However, the target population in a small number of 19 audit partners had more than 5 years of work experience, which is acceptable from the statistical population due to the requirement of Ruff theory analysis. In this study, based on the Meta-synthesis analysis of selected researches, 4 propositions of pressures based on social compliance and 3 components of auditors' professional judgment were determined. The results in this section show that the most effective proposition of social compliance pressures was the market pressure proposition, which affects the inferential consciousness of auditors in their professional judgment and violates the auditors' mental functions such as skepticism and objectivity. https://www.ijfifsa.ir/article_144999_e8eba6296245b5b5bbb4ee7b6c88388f.pdf