The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open In Press 2027 11 01 The Effect of Personality Dimensions on the Appropriateness of Independent Auditors’ Opinions: The Direct and Moderating Role of Spiritual Capital The Effect of Personality Dimensions on the Appropriateness of Independent Auditors’ Opinions: The Direct and Moderating Role of Spiritual Capital 1 17 EN Journal Article 2026 05 13 <p>The present study aimed to examine the effect of personality dimensions on the appropriateness of independent auditors’ opinions and to explain both the direct effect and moderating role of spiritual capital in these relationships. In terms of purpose, this was an applied study; in terms of approach, it was quantitative; and in terms of research design, it was descriptive-correlational and cross-sectional. The statistical population consisted of independent auditors employed by the Audit Organization and audit firms that were members of the Iranian Association of Certified Public Accountants. From this population, 157 auditors were selected using proportionate stratified random sampling. Personality was assessed using the 60-item NEO Five-Factor Inventory, spiritual capital was measured using a 19-item questionnaire, and audit opinion appropriateness was assessed through eight professional scenarios. Data were analyzed using partial least squares structural equation modeling (PLS-SEM) and multinomial logistic regression. The research model explained 46.18% of the variance in audit opinion appropriateness. Neuroticism had a significant negative effect, whereas openness to experience, conscientiousness, and spiritual capital had significant positive effects on audit opinion appropriateness. However, the effects of extraversion and agreeableness were not statistically significant. Among the moderating relationships, only the interaction between neuroticism and spiritual capital was significant. Contrary to expectations, spiritual capital intensified the negative effect of neuroticism. Moreover, higher neuroticism increased the likelihood of selecting an adverse opinion. The appropriateness of auditors’ opinions is influenced not only by professional knowledge and requirements but also by auditors’ personality characteristics and internal value-based resources. Simultaneous attention to conscientiousness, openness to experience, emotional stability, and spiritual capital may contribute to the development of professional competencies and improvement of the quality of auditors’ professional judgments.</p> https://bmfopen.com/index.php/bmfopen/article/download/574/450