KMAN Publication Inc. (KMANPUB) International Journal of Innovation Management and Organizational Behavior (IJIMOB) 3041-8992 In Press 2026 09 01 A Structural Model Based on the Relationship Between Auditors’ Dark Personality Traits and Judgment Regarding Key Audit Matters A Structural Model Based on the Relationship Between Auditors’ Dark Personality Traits and Judgment Regarding Key Audit Matters 1 11 10.61838/ EN Journal Article 2026 03 10 <table> <tbody> <tr> <td> <p><strong>Objective:</strong> The present study aimed to investigate the effect of auditors’ dark personality traits on professional judgment regarding Key Audit Matters (KAMs).</p> <p><strong>Methods and Materials: </strong>This study was applied in terms of purpose and descriptive–correlational in terms of methodology. The statistical population consisted of all certified public accountants who were members of the Iranian Association of Certified Public Accountants and the Audit Organization in 2026. Based on Cochran’s formula, the estimated sample size was 384 participants; however, due to incomplete questionnaire returns, 237 usable questionnaires were ultimately collected through convenience and snowball sampling methods. Data were gathered using the Dark Personality Traits Questionnaire developed by Jones and Paulhus (2014) and a questionnaire assessing judgment regarding Key Audit Matters adapted from prior auditing studies. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). Reliability and validity of the instruments were confirmed through Cronbach’s alpha, composite reliability, Average Variance Extracted (AVE), and confirmatory factor analysis.</p> <p><strong>Findings: </strong>The results indicated that all factor loadings exceeded the acceptable threshold of 0.40 and all t-values were greater than 1.96, confirming the convergent validity of the measurement model. Cronbach’s alpha and composite reliability coefficients for all constructs exceeded 0.90, demonstrating strong internal consistency. The coefficient of determination (R²) for auditors’ judgment regarding KAMs was 0.572, indicating that dark personality traits explained 57.2% of the variance in professional judgment. Furthermore, the Goodness-of-Fit (GOF) index was 0.613, confirming strong overall model fit. Hypothesis testing revealed that dark personality traits had a significant negative effect on auditors’ judgment regarding KAMs (β = -0.552, t = 3.622, p &lt; 0.001).</p> <p><strong>Conclusion: </strong>The findings demonstrate that auditors’ dark personality traits significantly impair professional judgment regarding Key Audit Matters. The results highlight the importance of behavioral and psychological factors in audit quality and suggest that personality characteristics may influence auditors’ objectivity, skepticism, and ethical decision-making processes. The study contributes to the interdisciplinary literature linking auditing and psychology and provides practical implications for audit firms and regulatory bodies in identifying behavioral risks and strengthening professional judgment quality through appropriate control and training mechanisms.</p> </td> </tr> </tbody> </table> <p> </p> https://www.journals.kmanpub.com/index.php/ijimob/article/download/5465/10552