Self-interest threats may influence professional judgment when:

Self-interest threats are a significant concept in professional ethics, particularly in accounting and finance. They arise when a professional's personal interests—such as financial benefits, personal relationships, or other benefits—conflict with their duty to act in the best interest of their clients or the public.

When financial or other interests are at stake, professionals might unconsciously prioritize their personal gain over professional integrity. This can lead to biased decision-making and impair the objectivity necessary for sound professional judgment. For instance, if a professional stands to gain financially from a particular outcome or decision, this could influence their judgment, leading to potential ethical violations or conflicts of interest.

While personal relationships, promoting opinions, and mental stresses can indeed play a role in influencing judgment, the most direct connection to self-interest threats explicitly revolves around financial or personal interests. This is why identifying financial or other interests as critical in understanding self-interest threats is essential in maintaining the integrity of professional practices.