THE DARK SIDE OF THE FORCE: STUDY OF THE EFFECT OF DARK PERSONALITY TRAITS ON THE JUDGMENT OF KEY AUDIT MATTERS.
DOI:
https://doi.org/10.22561/cvr.v36i1.8694Keywords:
Dark personality traits. Key Audit Matters. Auditor's judgment.Abstract
This study aims to analyze the effect of the auditor's dark personality traits and the judgment of Key Audit Matters in the Brazilian context. A survey-type study was carried out with a quantitative approach, analyzing 311 responses from auditors registered with IBRACON, using Structural Equation Modeling. Empirical evidence indicates that the dark personality traits present in auditors negatively influence the judgment of Main Audit Matters in the Brazilian environment. This can be explained by the negative effect of dark personality traits, which, due to their characteristics such as insensitivity, impulsiveness, manipulation, criminality, grandiosity and misconduct, can present a predisposition of auditors to engage in opportunistic behaviors aimed at serving interests. personal issues, thus affecting the judgment of Main Audit Matters. This study contributes to the literature by allowing the advancement of the discussion of behavioral aspects, originating from other areas such as psychology, through the analysis of the relationship between dark personality traits and auditors' judgment, demonstrating the interdisciplinary connection between auditing and psychology. In addition to helping audit firms and regulatory bodies to identify the auditor's cognitive bias and create control mechanisms, through regulation, that improve the judgment process, resulting in increasing the reliability of financial information disclosed by companies, thus helping, to solidify the capital market, creating conditions to attract and encourage investors to remain in this market.
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