Prioritization of the auditor's professional judgment indicators according to the auditor's negotiation strategy by applying the fuzzy Delphi technique | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 7، دوره 17، شماره 3، خرداد 2026، صفحه 87-111 اصل مقاله (1.87 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.31824.4721 | ||
| نویسندگان | ||
| Yadollah Mousapour؛ Hojjatallah Salari* ؛ Ali Amiri | ||
| Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran | ||
| چکیده | ||
| The main purpose of this research is to prioritize the auditor's professional judgment indicators according to the auditor's negotiation strategies. In this research, qualitative and quantitative data were collected and examined using library and field research methods. In the first phase, using the opinions of experts, the auditor's negotiation strategies have been extracted according to the type of overall competitive and interactive strategy. Then, the fuzzy Delphi technique was used to identify different patterns of negotiation strategies and their significant criteria. Subsequently, fuzzy network analysis was employed to prioritize these strategies, and finally, the VIKOR technique was used to prioritize the professional judgment indicators of auditors. The results obtained from this research indicate that indicators such as non-compliance with unprofessional instructions, prioritizing ethical principles over material interests, and rejecting malicious decisions are of significant importance in the professional judgment of auditors in the context of negotiation strategies. | ||
| کلیدواژهها | ||
| audit؛ auditor's professional judgment indicators؛ auditor's negotiation strategy؛ prioritization of indicators؛ fuzzy Delphi technique | ||
| مراجع | ||
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