The effect of dark personality traits and the tendency of auditors to share knowledge on their skepticism and professional judgment: Considering the moderating role of the auditor's place of employment

Examining the side role of the components affecting the auditor's skepticism and judgment, not just their direct relationship, provides a more appropriate context for a comprehensive analysis of the dimensions of audit quality improvement. The purpose of this study is to investigate the mediating role of knowledge sharing tendency on auditors' skepticism and judgment and to analyze the difference in results according to the auditor's place of employment. The necessary information for this research has been collected through a questionnaire. The sample includes 492 questionnaires completed by auditors working in auditing firms, members of the Society of Certified Public Accountants of Iran and the Auditing Organization in 1399. The results showed that there is a negative and significant relationship between dark personality traits and auditing professional judgment. Knowledge sharing and skepticism play a minor mediating role in this relationship; And the auditor's place of employment has a minor adjusting role; And its effectiveness in auditors working in the auditing organization is more than auditors working in auditing firms that are members of the Iranian Society of Certified Public Accountants.