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International Journal of Nonlinear Analysis and Applications، جلد ۱۲، شماره Special Issue، صفحات ۲۴۲۹-۲۴۴۷
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عنوان انگلیسی Prioritization of factors affecting the extra-organizational quality of auditing firms, a combination of fuzzy Delphi survey and fuzzy network analysis
چکیده انگلیسی مقاله The present study is a quasi-experimental and applied study and has been done through different stages and with a qualitative or judgmental method. The qualitative part of the research includes interviews with experts. The statistical population of the present study consisted of experts familiar with the subject of research (university professors in the field of accounting and finance) and relevant managers and experts of auditing firms and those in charge of affairs in the auditing organization. After counting the comments, the research data were analyzed using the fuzzy Delphi method and fuzzy network analysis. Based on the results obtained from the fuzzy Delphi method, external auditing quality, legal requirements, professional standards, auditors' professional independence, professional ethics standards in auditing, auditing clients, professional staff of auditing firms, competition In the auditing market and finally the general public were the factors affecting the quality of auditing firms. The findings of the study indicated that the standards of professional ethics and legal requirements had the first and second priorities, respectively.
کلیدواژه‌های انگلیسی مقاله Professional ethics, Fuzzy Delphi, Fuzzy network analysis, Quality of auditing institutions
نویسندگان مقاله Pouria Yazdani |
Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

Hassan Ghodarti |
Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

Hossein Panahian |
Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

Meysam Arabzadeh |
Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

Esmail Mazroui Nasrabadi |
Management Department, Humanities Faculty, University of Kashan, Kashan, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_6296_6adf5d278fbfcee76daa015feaf2538e.pdf
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