The effect of professionalism, antisocial and overconfidence on their judgments to resolve the conflict between the auditor and management

The main purpose of this paper is to evaluate the impact of professional-oriented, Machiavellianism, and overconfidence personality of auditors on their judgment to resolve the conflict between the auditor and management. The statistical population of this research was 550 professional auditors and accountants who were employed in the audit profession according to the website of the audit organization. Then, 225 samples were determined using Morgan table. In this research, confirmatory factor analysis and PLS modeling techniques is used to verify the relationship between variables and factors. Also, the mediating role of the professional judgment variable has been studied using the Sobel test. The results showed that the professionalism of auditors is effective on the professional judgment. Results also showed that the professional judgment is effective on the conflict between the auditor and management. But, professionalism does not have an impact on it and professional judgment has a moderator role in the effectiveness of professionalism on the conflict between the auditor and management. The results showed that the overconfidence of auditors and also, their Machiavellianism personality are effective on the professional judgment. Results also showed that professional judgment is effective on the conflict between the auditor and management and also, the overconfidence has a significant impact on it and professional judgment has a moderator role in the effectiveness of overconfidence and Machiavellianism personality on the conflict between the auditor and management.