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DARK PERSONALITY TRAITS AND THE THEORY OF PLANNED BEHAVIOR IN AUDITOR JUDGMENT AND DECISION MAKING

Lorena Costa de Oliveira Araujo et al.

RAE-Revista de Administracao de Empresas2025https://doi.org/10.1590/s0034-759020250205article
AJG 1ABDC C
Weight
0.37

What the paper says

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 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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https://doi.org/https://doi.org/10.1590/s0034-759020250205

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@article{lorena2025,
  title        = {{DARK PERSONALITY TRAITS AND THE THEORY OF PLANNED BEHAVIOR IN AUDITOR JUDGMENT AND DECISION MAKING}},
  author       = {Lorena Costa de Oliveira Araujo et al.},
  journal      = {RAE-Revista de Administracao de Empresas},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1590/s0034-759020250205},
}

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.