The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3092-6238 In Press 2027 01 01 The Effect of Halo Bias on Auditor Professional Judgment: Examining the Moderating Role of Self-Esteem The Effect of Halo Bias on Auditor Professional Judgment: Examining the Moderating Role of Self-Esteem 1 11 EN Journal Article 2025 12 15 <p>This study investigates the effect of the halo bias on auditors’ professional judgment and examines the moderating role of self-esteem in this process. Halo bias, which generally refers to the influence of specific characteristics of an individual on overall evaluations of that individual, can affect the quality of auditors’ judgments and lead to erroneous decision-making. In this context, self-esteem, as a key psychological factor, may function as a moderator of the effect of halo bias. Research indicates that auditors with higher levels of self-esteem, due to greater self-confidence and self-awareness, are less influenced by physical attractiveness or initial impressions. The statistical population of the study consists of auditors working in the Audit Organization and firms that are members of the Iranian Association of Certified Public Accountants. Using empirical methods, this study demonstrates that self-esteem can reduce the intensity of halo bias and improve the accuracy of audit judgments. The findings emphasize the importance of considering psychological factors, particularly self-esteem, in the training and professional development processes of auditors.</p> https://bmfopen.com/index.php/bmfopen/article/download/424/354