Detection of Factors Affecting the Ranking of Auditing Firms
Subject Areas :
Farrokh
Boostani
1
(Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.)
Roya
Darabi
2
(Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran. Corresponding Author)
Keywords: fuzzy Delphi, auditing experts, Keywords: Auditing Institutions Ranking,
Abstract :
Abstract This article examines the factors influencing the ranking of auditing firms from the perspective of auditing experts. One of the most important ways to improve the quality of auditing in the country is more transparency by auditors and regulators and their cooperation with academics in the common goal of better understanding the various drivers of audit quality. Many researchers and experts consider auditing a communication process that Performed on its audience, the role of auditing is as a mechanism to certify management accountability and oversight. The Exchange and Securities Organization has classified the stock exchange trusted audit firms into four categories. The ranking of trusted auditing firms of the stock exchange indicates that the quality of trusted auditing firms of the "first" category is higher than that of trusted auditing firms of other classes. The purpose of this study is to identify the factors affecting the ranking of auditing firms. In order to achieve this goal, the factors affecting the ranking of auditing firms from various aspects, including: individual characteristics of auditors and organizational structure factors of auditing firms and influential cultural and social factors, economic factors and other related factors have been examined. For this purpose, a researcher-made questionnaire was used and the opinion of experts was used. In this research, fuzzy Delphi method has been used to extract the main and key criteria related to the ranking of auditing firms. The agreement percentage of all the included variables is more than 70%.
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