delphi technique

One of the most important strategies for implementing resistance economy policies is to create a discourse on resistance economy. For this reason, this research, as a descriptive-analytical study, aims to identify the most important solutions and obstacles to the discourse of resistance economics. The first question of the present study is: "What are the most important strategies for creating a resistance economy discourse?" The second question is: "What are the most important obstacles to creating a resistance economy discourse?" To answer these questions, library studies and the Delphi technique were used. The results of statistical analysis and the Delphi technique showed that entrepreneurship education, assisting the Islamic Republic of Iran Broadcasting in preparing special resistance economy programs and holding special resistance economy courses for officials and authorities are among the most important strategies for building a resistance economy discourse. In response to the second question of this research, the inadequacy of school and university textbooks with the category of resistance economy and the lack of appropriate discourse among students have been considered the most important obstacles to the discourse of resistance economy. Since universities and education systems are known as centers that have high potential for discourse-building, university and school officials should make a more serious effort in this regard.

The purpose of this research is to identify the factors affecting the professional skepticism of auditors in different dimensions using the Delphi technique. In order to carry out this research, which can be placed in the category of applied-developmental research in terms of its purpose and in the category of qualitative research in terms of the method of data collection, we used the participation of 10 experts. We considered the members of the certified public accountants community as audit experts and selected the sample using the snowball method. The results showed that auditor's weak sociability, communication skills, weakness in social responsibility, the level of rule of law in society, the institutionalization of the culture of accountability are among the social-cultural factors affecting the professional skepticism of auditors. Also, the auditor's professional skepticism is influenced by economic factors such as competition in the audit market, the financial transparency of the client's system, the amount of economic corruption in the society and the amount of tax evasion tendency in the country. The economic structure of the country (government, free, etc.) , political stability of the country, legal loopholes, and the existence of powerful stakeholders can also be considered as political factors affecting the professional skepticism of auditors. In addition, the results indicate the impact of the auditor's psychological characteristics on his professional skepticism, which is the effect of the characteristics of the lack of skill and quantum insight, the auditor's conservatism, the auditor's behavioral entropy, the weakness in managing individual knowledge, the auditor's behavioral biases, and the weakness in self-management in this The research was approved by experts.