Dark personality traits and the theory of planned behavior in auditor judgment and decision making
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Abstract
This study assesses the moderating effect of dark personality traits on the relationship between the conditioning factors of the theory of planned behavior and the auditors’ judgment and decision making. A survey-type study was conducted, and 311 auditors’ responses were analyzed using partial least-squares multi-group analysis. The results indicate that dark personality traits negatively impact the relationship between subjective norms, perceived behavioral control, and auditors’ judgment and decision making, suggesting auditors with high dark traits are inclined to insensitivity, impulsiveness, and manipulation. As for the attitude of skepticism, dark personality traits positively impacted the relationship between skepticism and auditors’ judgment. Our study contributes by developing a model incorporating the moderating effect of personality traits on the theory of planned behavior, helping auditing firms and regulatory bodies to improve processes and strengthen the reliability of accounting information.
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