KMAN Publication Inc. (KMANPUB) International Journal of Innovation Management and Organizational Behavior (IJIMOB) 3041-8992 In Press 2026 07 01 The Effect of Similarity Bias on Auditor Professional Judgment with Emphasis on the Moderating Role of Self-Esteem The Effect of Similarity Bias on Auditor Professional Judgment with Emphasis on the Moderating Role of Self-Esteem 1 12 10.61838/ EN Journal Article 2025 12 20 <table> <tbody> <tr> <td> <p><strong>Objective:</strong> The present study aimed to investigate the effect of similarity bias on auditors’ professional judgment and to examine the moderating role of self-esteem in this relationship.</p> <p><strong>Methods and Materials:</strong><strong> </strong>This study was applied research in terms of purpose and descriptive-survey research in terms of data collection method. The statistical population consisted of auditors employed by the Audit Organization and audit firms affiliated with the Iranian Association of Certified Public Accountants. Based on the Krejcie and Morgan sampling table, 139 auditors were selected as the study sample. Data were collected using standardized questionnaires related to similarity bias, auditor professional judgment, and self-esteem. Similarity bias was examined through two questionnaires distributed with a one-month interval, differing only in the similarity-bias scenario. Auditor professional judgment was measured using the Jenkins and Haynes questionnaire utilized in the study by Puspa (2008), while self-esteem was measured using the Rosenberg Self-Esteem Scale. Data analysis was performed using descriptive and inferential statistics, including Cronbach’s alpha reliability analysis, AVE and HTMT validity tests, Kolmogorov–Smirnov normality testing, and structural equation modeling for hypothesis testing.</p> <p><strong>Findings: </strong>The findings demonstrated that similarity bias had a significant negative effect on auditors’ professional judgment (β = -0.361, t = 4.574, p &lt; 0.001), indicating that increased similarity bias reduces the quality and objectivity of professional judgment. In contrast, self-esteem had a significant positive effect on auditor professional judgment (β = 0.271, t = 3.435, p = 0.001), suggesting that auditors with higher self-esteem demonstrate more accurate and confident professional judgments. However, the moderating effect of self-esteem on the relationship between similarity bias and auditor professional judgment was not statistically significant (β = -0.038, t = 0.822, p = 0.411). Therefore, the moderating hypothesis was rejected.</p> <p><strong>Conclusion: </strong>The results indicate that cognitive biases, particularly similarity bias, can significantly impair auditors’ professional judgment and potentially threaten audit quality and objectivity. At the same time, self-esteem contributes positively to auditors’ decision-making quality and professional confidence.</p> </td> </tr> </tbody> </table> <p> </p> https://journals.kmanpub.com/index.php/ijimob/article/download/5389/9845