Ranking and comparing factors affecting audit quality from the point of view of different groups using TOPSIS technique

Subject Areas : Management

انورخطیبی Anvarkhatibi ¹ , Rassoul Baradaran Hassanzadeh ² , ALIasghar mottagi ³ , Houshang Taghizadeh ⁴

1 - Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
2 - Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
3 - Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
4 - Department of Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran

Received: 2022-07-22 Accepted : 2022-08-16 Published : 2023-06-22

Keywords: Audit Quality, TOPSIS multi-indicator technique, interested and interested groups,

Abstract :

Audit quality is one of the most important topics in the field of auditing and capital market. Determining criteria to determine audit quality is an important issue. Therefore, the current research seeks to rank and compare the factors affecting audit quality from the perspective of different groups. According to the type of data, this study is a combination of Delphi and TOPSIS method in order to finalize the factors affecting audit quality from interviews with experts and to rank and check the relationship of these factors, a questionnaire was used. The most important factors affecting audit quality were extracted from TOPSIS method.he results showed that from the point of view of the researchers and professors of the university, the auditor's expertise in the industry, from the point of view of the auditing institutions, the number of chartered accountants under employment, from the point of view of the audit committee members, the number of chartered accountants under employment, and from the point of view of senior financial managers, the quality control score is of high importance compared to other It has factors.