The personality characteristics of accountants and auditors make it possible to fit better with the work environment, colleagues and their job along with their accounting experience and knowledge, and ultimately leads to more competent performance. The current research is a systematic review that was done to summarize the researches that were done in this direction and aim to determine the effective personality characteristics of accountants and auditors in the appropriate and inappropriate performance of accounting. The research area was including all published articles with the keywords of the current research in Persian language in the period from 1393 to 1403, and Finally, the number of related and used researches in the current research was 52 titles according to the criteria of inclusion and exclusion of the research and in the final part of the current research, all the traits examined with various trait tests were combined into five big characteristics (Five-Factor Model). Based on the findings and results, agreeableness characteristic was identified as the most important characteristic with high predicting ability regarding the appropriate and inappropriate performance of accountants and auditors. Also, extroversion, conscientiousness, neuroticism, and openness to experience were recognized as other effective characteristics on appropriate and inappropriate of patterns and behaviors of accounting employees to optimize their professional performance.