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

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. 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. 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. 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