delphi technique

The increasing change of independent auditor by the employer in recent years has attracted considerable attention from legislative bodies and researchers. The possibility that such a change may be the result of the involvement of employer companies in purchasing the auditor's opinion has been debated by policymakers and academics. In this regard, the purpose of this research is to identify and rank the factors affecting the purchase of auditors' opinions based on the Delphi technique. Using the Delphi technique, the criteria affecting the purchase of auditors' comments were identified based on an unstructured interview and using the MAXQDA tool, and then, using the Delphi technique, the data of 15 financial managers and 15 managers and audit partners in 2023 were analyzed. The results of the research using these methods show that in the auditing profession, the most important factors influencing the purchase of the auditor's opinion are mainly related to the personality characteristics of the auditors, regarding factors such as work conscience, professional and organizational commitment, source of control, self-interest, job motivation, personal ethics, and psychological entitlement. , responsibility, performance self-evaluation and interest in the auditing profession. Meanwhile, macroeconomic factors and the organizational control system, after individual factors, have the ability to influence the adjustment of managers' and audit partners' reports and, accordingly, buy their opinions.

Due to the competitive environment in the global arena, organizations have paid special attention to work teams to maximize the value of their human capital. In this regard, the research literature has expanded significantly in the last two decades. The purpose of this research is to identify and classify the factors affecting the team performance of independent auditors through the Delphi technique. This approach was applied to determine the influential factors based on unstructured interviews of team performance of independent audits. In order to evaluated the data of 35 independent auditors (including supervisor, senior supervisor, manager and partner) by questionnaire through the Delphi technique. Results from this study   suggest that supervisor plays an important role in improving team performance.  Three major first keys are the intensity of the supervisor's influence on the subordinates, the fair treatment of the supervisor with the team members and the recognition of the supervisor toward the team members which allocate the highest score. The role of manager in mentioned behaviors is more important than other criteria after the role of supervisor. Moreover, other key factors affecting team performance include individual knowledge, time budget pressure, patience and trust among team members. Overall this research has noted conceptual overlap between the theories of service leadership, transformational leadership and ethical leadership. Finally, these results can help a lot in formulating the governance policies of auditing firms and legislative bodies in this profession through classified criteria affecting team performance.

 In the present study, the digital marketing model that has been extracted using the grounded theory has been using analysis fuzzy analysis technique and Delphi method.

 The statistical population of the study includes expert personnel of the Tose’e Ta’avon Bank throughout the country that the information related to the questionnaire was eamined with 119 indexes from the perspective of 27 experts. The Delphi technique is performed in three rounds and using a set of triangualar fuzzy numbers, fuzzy Delphi analysis with the Kendall coefficient calculations stage and reaching the number 0.758 and achieving consensus between the experts’ view is stopped.Then the indicators are identified and evaluated for final analysis.

 The data analysis results show that the digital marketing model presented from the grounded theory of the foundation for the Tose’e Ta’avon Bank is fully established and the small output of the model evaluation coefficients also confirms the model results.

 The present study is the first studythat is based on examining the digital indigenous pattern in the banking industry with grounded theory approach. Quantitative Analysis of the model using a questionnaire that is the product of open, axial and selective coding has neen done with using Delphi technique and fuzzy analysis in the Tose’e Ta’avon Bank, which can be extended to other public and private banks with special conditions and restrictions. Findings and final achievement of the present study is a relatively comprehensive and complete model based on the requirements and characteristics of Iranian banks and is more comperehensive than others models provided by experts, considering that they have been developed for non-financial societies in terms of dimensions, components and will be more appropriate.

Subject and Purpose of the Article: 

The purpose of this study is to identify and prioritize internal and external factors affecting the audit Quality of the Court of Audit based on a combination of SWOT-ANP-DEMATEL techniques.

The method of this research is based on the applied purpose and the nature of a descriptive research. The study population consisted of 16 experts of the Court of Accounts and sample during the years 2017 to 2018 and the  sampling method is purposeful. A interview and questionnaire was used to collect research data and DEMATEL and ANP techniques were used to weight and prioritize SWOT indicators.

The results show that according to the output of Super Decision software, the criterion of weakness has the highest priority among the main criteria and the index of rapid change, lack of transparency and non-reform of laws and regulations of the country has the highest priority among all existing sub-criteria.

Conclusion, Originality and its Contribution to the Knowledge:

 Conclusion that the most important factors affecting the audit Quality of the Court of Audit are paying attention to weaknesses, reforming, clarifying and rationalizing supervisory laws and procedures along with the use of new technologies and efficient manpower and establishing an appropriate payment and  appreciation system.