472 The purpose of this study is to investigate whether cognitive moral development and moral evaluation factors impact an auditor’s decision to engage in reduced audit quality behaviors. A total of 289 auditors participated in the survey. The Defining Issues Test (DIT) and Multidimensional Ethics Scale Revision (MES-R1) were used to measure cognitive moral development and moral evaluation. The results show that cognitive moral development and moral evaluation have a direct influence on reduced audit quality behavior. The study results also show that moral evaluation (deontology and teleology) mediates the relationship between cognitive moral development and reduced audit quality behavior. The study results have significant implications for accounting organizations and regulators concerning the effect of cognitive moral development and moral evaluation in preventing the negative impact of reduced audit quality behaviors, such as premature sign-off.  https://jbrmr.com/details&cid=472 https://jbrmr.com/cdn/article_file/2019-04-01-17-36-57-PM.pdf Volume 13 Issue 03 37 2019-04-01 2019-04-01 no Cognitive Moral Development Moral Evaluation Premature Sign-Off Audit Quality none 545916 123 3 Pupung Purnamasari Bandung Islamic University, Indonesia