Fans have been angered by the decision to let the judges pick which act went home from the bottom two on Sunday, leading to the departure of popular contestant Mary Byrne. At the same stage in previous years, viewers got to decide which singers went through to the final.
Some viewers have accused the ITV1 show of making the change to allow Cher Lloyd, 17, to get into next weekend's final rather than Byrne.
But Cowell told The Sun: "We haven't done anything wrong. All the artists knew there was going to be a sing-off. Mary and Cher were told last Monday to prepare a song for a sing-off if necessary."
The X Factor producer rubbished talk of making the move to save Lloyd, saying he has no idea of where the singers ranked in the public vote "until the series is finished".
He said the decision to give the vote to the judges was made because of the number of singers left in the show, telling the newspaper: "There has always been a sing-off when there are five people left in the competition. This is a lot of nonsense about nothing."
Cowell said of the changes: "We knew we wanted four people in the final this year....It adds to the mystery and the audience love the surprise element."
The show sparked controversy when Cowell, 51, and fellow judges Dannii Minogue, 39, and Cheryl Cole, 27, voted for Lloyd to go through on Sunday despite the teenage rapper giving a tearful performance during her sing-off.
X Factor Fix Claims
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