Strategic Studies of Jurisprudence and Law

Strategic Studies of Jurisprudence and Law

Designing a model to explain the relationship between dark personality traits and auditors' professional judgment

Document Type : research

Authors
Morvarid Khanmohammadi 1
Khosro Faghani Makrani 2
Jamadoordi Gorganli Davaji 3
1 PhD student, accounting department, Semnan branch, Islamic Azad University, Semnan, Iran.
2 Associate Professor, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
3 Assistant Professor, Department of Accounting, Aliabad Katul Branch, Islamic Azad University, Golestan, Iran
10.22034/ejs.2023.403947.1476
Abstract
Background and Aim: The value created by the audit of financial statements results from the auditor's judgment and generally results from a set of professional judgments that are carried out within the framework of accounting and auditing standards. The purpose of this research is to design a model to explain dark personality traits, professionalism and ethical judgment of auditors.
Materials and Methods: In this research, information from the standard questionnaire used by 335 auditors and structure analysis method and Lisrel software were used.
Ethical Considerations: In order to organize this research, while observing the authenticity of the texts, honesty and fidelity have been observed.
Findings: Some of the factors affecting the judgment of auditors are individual and psychological factors that create differences in the judgment of different people and sometimes cause behavioral and judgmental biases in auditors.
Conclusion: The results indicate that there is a significant and negative relationship between antisocial behavior, opportunism, and a positive and significant relationship between narcissism and audit judgment. personality traits are influential in the auditor's professional judgment, so it can be suggested that the personality traits of people should also be considered in the discussion of recruiting professional auditors
Keywords
Verdict
auditing
narcissism
Anti-social behavior
opportunism
Subjects
Strategic Studies of Jurisprudence and Law
Volume 5, special issue - Serial Number 5
Studies of economic jurisprudence
Summer 2023
Pages 131-152