Independence at Risk? The influence of dark personality traits on auditor independence in the Brazilian context
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2026.237650Keywords:
Dark personality traits, Auditing, Independence, Dark Tetrad, Behavioral accounting.Abstract
Auditor independence is essential to ensuring the credibility of financial information in capital markets. Recent studies indicate that dark personality traits—such as narcissism, Machiavellianism, psychopathy, and sadism—can undermine auditor independence. This study examined the influence of dark personality traits on auditor independence in the Brazilian context. To this end, a quantitative and descriptive survey was conducted with 311 auditors affiliated with IBRACON, using an electronic questionnaire and analysis through Structural Equation Modeling (PLS-SEM). Empirical evidence suggests that dark personality traits negatively influence auditor independence in the Brazilian auditing environment. These findings reinforce that Dark Tetrad traits are associated with behaviors such as manipulation, self-promotion, and ethical misconduct, which directly compromise auditor independence. A similar result was found regarding the influence of dark personality traits on independence of mind. However, no significant effects were observed on independence in appearance, suggesting that while auditors may behave unethically or partially in practice, they tend to preserve an external image of compliance with professional principles. These results highlight the importance of considering psychological factors in assessing auditors’ professional independence. The study contributes to the literature on behavioral accounting and provides insights for audit firms and regulators in enhancing standards, as well as policies related to selection, oversight, and the ethical training of auditors.
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