dual-coding theory

The purpose of this study is to determine and rank the criteria for measuring the risk of companies for listing at the capital market. To achieve this goal, by studying the theoretical foundations and research background as well as interviewing capital market experts, a set of risk assessment criteria of companies were extracted, and then by performing fuzzy Delphi and consulting experts, the risk assessment criteria consensus of experts was determined. Then, using confirmatory factor analysis, the factor loading of the criteria was determined and by performing the Mabac ranking method, the weight of each criterion in determining the risk of companies was determined.The results of confirmatory factor analysis show that out of 107 criteria agreed by experts, 100 criteria include 33 out of 38 criteria related to "operational risk", 25 criteria out of 27 criteria related to "strategic risk", all 20 criteria related to "financial risk" and all 22 criteria related to "information risk" have been approved. Also, the results of the MABAC ranking indicate that the criteria related to corporate governance from the group of strategic risk have the greatest impact on corporate risk at the time of listing.

Auditing is a judgmental process that requires the professional judgments of auditors in both the performance and reporting stages. Psychological theories (dual code theory and load theory) state that visual information can make better judgments and decisions than its linear functions (states) by stimulating the nonlinear functions of the human brain. Thus, in the present study, the mental mapping model based on the above-mentioned psychological theories has been analyze to compile the audit report using statistical tests such as binomial test, t-test, Kolmogorov test and Friedman test. In order to design a mind mapping model, 53 independent auditors and academic experts were surveyed in 2020 to first extract data related to the main factors influencing reporting and then to use it to develop and design a mind mapping model. The model of mind map extracted and compiled in the present study can be use as an effective tool in compiling the auditorchr('39')s report as a desirable and reliable adjustment of the audit report.