fuzzy delphi

Errors are inevitable, which are caused by human conditions, system failure, and the interaction of both. It is essential to know how to deal with their occurrence and manage them. Error management improves auditors' judgment. Error management improves the quality of auditors' comments by improving the audit program. The purpose of this research is to provide a model for error management and to examine its impact on auditors' opinions. Fuzzy Delphi, analytical hierarchy process (AHP) and structural equations were used to conduct the research. The opinions of 12 experts were used in the fuzzy Delphi stage and the AHP with the purposeful sampling method. Based on matrix calculations, the AHPof the auditor himself is the most important component in error management. In the stage of structural equations, by asking opinions from 386 auditors, the findings showed that the empowerment of auditors, error management at the levels of auditors, audit institutes and audit groups, audit supervision, compliance with audit rules and standards, and auditors' performance evaluation lead to the improvement of audit opinions. become in order to improve audit judgment, it is necessary for auditors to pay more attention to error management components when planning audits and estimating audit tests.

The purpose of this research is to propose a model for successful information technology audit in Iran's banking industry. For this purpose, the combination of Meta-synthesis method and fuzzy Delphi technique has been used. In the first phase of the research, in order to extract the variables of successful information technology audit from the literature related to the research, Meta-synthesis method was used. In this regard, researches from reliable sources from 1994 to 2024 were reviewed, 203 sources were extracted and 28 research titles were used. In the second phase, using the fuzzy Delphi technique and the questionnaire tool, the calculated variables for a successful information technology audit were presented with a survey of screening experts and then the final model. The statistical population of this research includes the Central Bank, the field of IT and IT auditing of different Iranian banks and IT auditors. The result of the research showed that the successful audit model has four main dimensions: factors related to the auditor, factors related to frameworks, requirements and regulations, factors related to the regulator and supervisor, and factors related to the environment and the employer.

Professional audit institutions, as commercial institutions that have been created in order to judge and comment on the information of financial statements of companies, follow the approach and goal based on competence. This research has been done to design and present a competency model in the form of a descriptive tool that identifies the competencies and skills needed by the auditing profession to provide successful performance. This research is a type of qualitative research that was conducted using the Delphi research method. The statistical population is the managers of the auditing organization, the managers of the certified public accountants society of Iran and the university professors in the field of accounting and auditing as professional and university experts, who were selected as participants in the research using a targeted sampling approach. The data was collected through a questionnaire and after analysis, the competency indices were determined through the fuzzy Delphi method. Then the competence model was designed and evaluated using binominal test. The final model includes 109 competency indices that are presented in the form of four dimensions such as general, technical, managerial and communication and it contains 18 components.

The purpose of this study is to provide a framework for evaluating the Iranian auditors mindfulness using a mixed approach (quantitative and qualitative).First, a meta-synthesis method was used and 35 indicators were extracted. In order to measure the instrument validity and reliability of indicators, the Fuzzy Delphi method and Cronbach's alpha were used, respectively. Then, using the EFA method, the 27 indicators were placed in 7 categories focusing on the moment, maintaining ethics, metacognitive knowledge, not reacting irrationally, conscious activity, sustentation control, and metacognitive skill. Based on the results, mindfulness is a result of the auditor's expertise and knowledge, and therefore, these issues should be focused on in order to increase the quality of the inspection results. Finally, The mindfulness model extracted and developed in the present research can be used as a constructive tool in the auditor's evaluation with the hope of setting the inspection reports more increasingly reliably.

In recent years, the dissatisfaction of the beneficiaries and users of accounting information, on the one hand, and the emergence of technological innovations, on the other hand, have made it important to pay attention to the factors influencing the creation of the future of accounting. Therefore, the aim of the current research is to identify and analyze the structure of drivers affecting the future of accounting in Iran from the perspective of new technologies.

In order to identify the drivers affecting the future, semi-structured interviews with 17 experts were used and the most important ones were validated and agreed upon through fuzzy Delphi analysis. It should be mentioned that the structural analysis of the identified drivers was also done by applying the mutual effects analysis method through a questionnaire, using the Mac software. Finally, 72 drivers were accepted as important drivers in exploratory cognitive interviews and after performing fuzzy Delphi, the experts accepted 28 drivers. After the structural analysis of the drivers, the position of each driver in the form of the structural analysis matrix was identified as influential drivers, risk and target, effective and ineffective drivers.

The results show that 13 drivers have the most influence on the future of accounting in Iran.

According to experts, access to the Internet and specialized human resources with interdisciplinary skills are one of the most important drivers that can affect the creation of the future of accounting.Contribution: The results will be effective and useful in providing a systematic interpretation of the key drivers affecting the future of accounting from the perspective of new technologies and the relationships between them, this will also facilitate the formulation of future scenarios and policies.

Sustainability is a topic that many researchers and business activists are looking for today, especially with the increasing number of environmental and social issues. Sustainability is not a simple word in the banking industry now, but a key concept that will shape the direction of the industry in the years to come. Today, banks are under pressure by various stakeholders to consider sustainability issues in their activities. Therefore, attention to sustainability and social responsibilities in banking is increasing daily. Considering the influential role of banks in balancing the supply and demand for available financial resources, banks must pay attention to the social and environmental aspects of the disclosure of their financing activities in addition to the financial information disclosure requirements. As a result, the main objective of the research is to identify the drivers (the motivation) of sustainability reporting in Iran's banking industry.

This research is based on a realistic approach and is carried out in a deductive-inductive way. In terms of the purpose, it is an applied-developmental research, and from the point of view of the data collection method, it is a non-experimental (descriptive) research that was carried out with a cross-sectional survey method. In the first part, based on library studies and research literature, sustainability reporting indicators were identified. After the qualitative analysis stage, the questionnaire was distributed and data was collected. The community of participants includes academic staff members specializing in research and managers active in the banking industry. Sampling was done with non-probability methods and purposefully, and finally, 24 experts participated in this stage. After collecting the data, the process of processing and analyzing the data started. First, the research articles were coded using meta-composite qualitative analysis. After that, the available indicators were screened using the Fuzzy Delphi method.

To conduct the research, firstly, based on library studies and meta-composite qualitative analysis, the drivers of sustainability reporting were identified. In the meta-combination method, the researcher combines the secondary data of the results of other studies to answer the results of his study and obtain new results. To achieve this goal, the meta-combination method, and the Sandelowski and Barroso Model were used. Finally, after four stages of filtering, 2 studies were removed from 36 studies and 34 studies were selected for data analysis. First, all the factors extracted from the studies were considered as identifiers, and then according to the meaning of each, the identifiers were defined in terms of a similar concept, and then similar concepts were defined in terms of explanatory categories. In the second step of the research, the Fuzzy Delphi method based on the opinion of 24 experts was used to confirm the validity of sustainability reporting drivers. First, the opinions of experts about the importance of each index were collected and fuzzified. In the next step, the opinions of the experts were collected using the Fuzzy Average Method. Then, the average of triangular and trapezoidal fuzzy numbers was summed up by a definite value which is the best corresponding average, and this operation is called de-fuzzification. After conducting several Delphi rounds in which no stimulus was removed or added, we finished the Delphi rounds, and finally, 34 sustainability reporting stimuli were identified and, based on similarity in concepts, they were placed in 4 categories of economic, social, environmental, and governmental stimuli.

Out of the 34 drivers identified, 9 drivers including the promotion of reputation and brand, the increase and improvement of financial performance, sustainability in risk management to build trust, competition of commercial banks, risk reduction, long-term presence of the bank in the market, maximizing financial capital and profit, the use of tax incentives and better attraction of investors in the category of economic drivers, 5 drivers including the identification of potential cost savings, reduction of costs through energy and water consumption management, being respondent to customers' needs who have environmental preferences, protection of natural resources and effective allocation of resources fall in the category of social drivers, 10 drivers including the promotion of fair business, protecting human rights, identifying the needs of stakeholders and satisfying them, reducing social inequality, increasing welfare and loyalty of employees, helping to manage the interests of stakeholders, maintaining positive social values for individuals and the society, increasing social trust, increasing the quality of people's lives and increasing the long-term trust of stakeholders fall in the category of environmental drivers and finally 10 drivers including the creation of a sustainable competitive advantage, caring for stakeholders in bank plans, gaining international trust, guiding the industry towards the best practices, continuity and sustainability of the bank, reduction of information asymmetry, better visibility of the bank from a political point of view, ability to provide transparent information to stakeholders, reliability of reports, reduction of agency cost and elimination of conflict of interests fall in the category of governmental drivers.

The importance of predicting financial helplessness has always been increasing for the ownership of companies, global economies are also aware of the risks caused by the obligations and debts of companies, especially after the collapse of large organizations such as WorldCom and Enron. have become sensitive On the other hand, the unfavorable financial situation of companies also causes losses for different sections of the society, especially investors, including shareholders and creditors, who are not only investors, but also senior managers, accountants, and auditors are interested in the financial status of companies scientifically. to predict Therefore, in the present research, the identification and ranking of the predicting variables of financial helplessness of the companies admitted to the Tehran Stock Exchange was done using the fuzzy approach. The statistical population of this research is academic experts and capital market activists. The results of the research showed that the most important variables predicting the financial distress of companies listed in the Tehran Stock Exchange are: current ratio; instantaneous ratio; debt ratio; cash to assets; working capital to total assets; net sales to total assets; P/E ratio; cash to current liabilities; cash to total assets; current assets to total assets; market value of shares to book value of shares; net profit to total assets; operating profit to total assets; net profit to equity; net profit to net sales; company value; the life of the company; size of the company.

At present, many environmental issues worthy of attention threaten the future of mankind, and therefore, the development of methods and standards to deal with environmental issues in companies and organizations is expanding. Studies that examine the environmental concerns of companies have often focused on manufacturing industries and service companies have attracted less attention. The main goal of this research is to evaluate and rank the challenges of implementing environmental management accounting (EMA) in 3–5-star hotels in Yazd. The research method is survey and qualitative. The statistical population of the research includes specialists and experts in the field of hotel management. Sampling from this community was done purposefully and finally 12 experts were selected. First, by reviewing the literature and theoretical background, the challenges of EMA implementation were identified in the form of 7 main challenges and 45 sub-challenges. A researcher-made questionnaire was compiled with 45 questions related to the challenges of EMA implementation, including technical (6 questions), cultural (5 questions), financial (4 questions), accounting (6 questions), managerial-organizational (13 questions), legal-strategic (7 questions) and individual-psychological (4 questions). The challenges were evaluated with the help of experts' opinions and using the fuzzy Delphi method, as a result of which 16 sub-challenges were extracted and ranked using the definite mean method. Then the main challenges were ranked by the Copeland technique. The results of Copeland's method showed that legal-strategic and cultural challenges are the most important, and individual-psychological challenges are the least important challenges facing the implementation of EMA in hotels.

According to Article 44 of the Financial Regulations of Municipalities, internal auditors are one of the main elements of post-expenditure monitoring in municipalities, and the effectiveness of internal audit functions ensures reasonable assurance of the acquisition and consumption of resources according to the law and towards the goals set in medium-term plans and their annual budget. This research seeks to identify the effective factors on the effectiveness of internal audit functions and to explain the competencies of internal auditors in the municipalities of Iran's metropolises by using the research literature to identify and receive the opinions of experts including internal auditors, urban financial and economic deputies and financial controllers in the municipalities of Tehran and Isfahan, Mashhad, Shiraz, Kerman and Urmia.Experts participating in this study were selected using targeted snowball sampling method and included 20 people in Tehran municipality and 20 people in other metropolitan municipalities. After screening the indicators using screen test and determining the weight of the mentioned factors using the fuzzy hierarchical method in R software, in order to aim of providing The guidance of recruitment policies and the drawing of professional development policies , the factors affecting the effectiveness of the internal audit functions of the municipalities and indicators and characteristics of the competence internal auditors has indentified.Finally, the research results were confirmed through structured interviews with 3 independent experts. Based on the results of this study, the competencies of internal auditors of municipalities are divided into three levels of general, behavioral and technical competencies.

The purpose of the present research is the feasibility of adopting the expandable business reporting language in holding companies from the perspective of financial staff to improve financial reporting in Iran.

First by examining the background of the research by metasynthesis method and by using the three-part model of technology, organization and environment in order to identify the effective indicators on each of the elements of the feasibility of adopting an expandable business reporting language, a list of influential and important indicators in Each of the technological, organizational and environmental dimensions is determined. After the initial classification, a spectrum questionnaire for the feasibility of adopting the extensible business reporting language with the fuzzy Delphi method among the three main pillars of the extensible business reporting language, using the fuzzy Dimetal technique to achieve a more detailed analysis in investigating the cause and relationship A link between each of the pillars that experts and specialists have completed.

The feasibility of adopting a developing business reporting language from the perspective of financial staff in holding companies was done using the three-part technological, organizational and environmental model.

Finally, the analysis showed that, from the technological aspect, it is possible to use an expandable commercial reporting language in holding companies, and from the organizational aspect, the benefits of saving time and increasing the speed of work for the holding companies, and from the benefit aspect - The cost is useful for the organization and finally, from the environmental aspect, it is an advantage factor in the leading holding companies.

Contribution: 

Expandable commercial reporting language is a new technology for transparent exchange of financial and commercial reporting data, which can lead to reduction of agency costs and improved decision making of information users worldwide with a common language and specific format.

Recent promotions in online shopping have greatly increased the importance of the e-commerce industry. One of the main parts of this industry is electronic service systems, where businesses use different systems to sell products and services directly to consumers. Therefore, care should be taken to ensure that e-service systems are such that they can create a reliable and long-term relationship between businesses and consumers. Therefore, this study evaluates and prioritizes factors for customer satisfaction in successful electronic service systems. This study uses multi-criteria decision-making and to minimize any ambiguity and grayness in decision-making, fuzzy Delphi hierarchical analysis and gray theory, respectively, with the hierarchical analysis process and technique for order priority with similarity to the idea solution. Al merges. First, this study conducts a comprehensive review to screen for important factors reported in past studies. Five main factors and several sub-factors were selected for further prioritization. Then, the fuzzy Delphi hierarchical analysis model prioritized the factors based on their importance. Finally, based on the results of fuzzy Delphi hierarchical analysis, Gray's theory ranked five options (e-service systems). The proposed model based on fuzzy Delphi hierarchical analysis and gray theory showed the service quality factor as the most successful influencing factor in customer satisfaction.

The present study aims to propose a model for assessing the quality of the internal control structure of companies listed on the Tehran Stock Exchange. To achieve this goal, a set of indicators and components of the internal control structure were identified through a review of the theoretical foundations and research background, as well as interviews with experts and specialists in the relevant field. Then, using the fuzzy Delphi process and model validation with the binomial test, quality measurement indicators for the internal control structure were identified. The sample consisted of 36 managers and university professors specializing in internal controls. According to the study, the quality of the internal control structure was classified into three environmental, structural-executive, and results dimensions. The environmental dimension includes three components: the cultural, social, and economic environment of the company's activity location, the legal, political, and economic structure governing the company, and the general structure of the company, with twenty indicators. The structural-executive dimension includes four components: the board of directors structure, specialized committees of the board of directors, senior management structure, and internal supervisory structure, with fifty-eight indicators. The results dimension includes five components: internal control assessment report, independent auditor report, compliance with laws and regulations by the company, company's tax and insurance structure, and transparency and quality of reporting - fairness and justice in the company, with thirty-three indicators

Considering the importance of sustainability in Islam, Islamic companies can play an important role in sustainable development by adhering to sustainability requirements and sustainability reporting. In Islam, there are valuable concepts for sustainability. While some authors have explored corporate sustainability reporting from an Islamic perspective, a comprehensive model that incorporates Islamic teachings alongside conventional frameworks is yet to be developed. In this regard, this research aims to present a model for identifying the key elements of corporate sustainability reporting with an emphasis on Islamic principles and values to gauge the Islamic companies sustainability activities disclosure level, including Iranian companies.
After identifying the primary elements of the model through a review of sustainability reports from a sample of Shariah-compliant companies in Malaysia and Indonesia, conducting an extensive literature review, and gathering expert opinions through thematic analysis, the fuzzy Delphi method was employed for further refinement. The statistical population in the implementation of the fuzzy Delphi method was sustainability reporting and Islamic finance experts who were selected based on purposive sampling and the identified initial elements were sent to them in the form of a questionnaire for screening in 2022.
In total, 203 indicators were identified through the review of sustainability reports of a sample of Shariah-approved companies in Malaysia and Indonesia, an extensive review of the literature, and soliciting opinions from experts using the thematic analysis method. Out of the total identified indicators, 158 indicators were related to conventional sustainability reporting standards and guidelines, and 45 indicators were related to companies' Islamic responsibility activities. Based on similarity, the indicators were placed in the form of 13 conventional components and four Islamic components. The components were also categorized in the form of four social, environmental, sustainability governance, and economic dimensions. In the social dimension, 84 indicators were identified which were classified into customer satisfaction, employee welfare, participation in the local community, and Islamic social responsibility activities components. The environmental dimension included 43 indicators classified into natural resource consumption management, pollution management, product and service innovation, and Islamic environmental responsibility activities components. The 46 identified indicators in the sustainability governance dimension were included in the components of sustainability reporting procedures, sustainability governance structure, shareholders' rights, and Sharia governance. The economic dimension also included 30 indicators classified into economic performance, indirect economic effects, supply chain management, the campaign against bribery and corruption, and Islamic economic responsibility activities components. In the screening stage using the fuzzy Delphi method, 21 indicators were removed and the model key elements were finalized in the form of 182 indicators, 17 components, and four dimensions.  
By validating the majority of the indicators identified in the model, it is evident that they are deemed significant from the perspective of the experts. In addition, the confirmation of the majority of Islamic indicators in each dimension of the model shows the importance of considering Islamic principles and values in completing the model elements. This research contributes to the body of knowledge on sustainability reporting and Islamic finance, offering a framework for Islamic companies to fulfill their obligations to God, stakeholders, and the environment.

This research is one of the mixed types of research with qualitative and quantitative approach. The research statistical population consists of managers and experts of capital market and academic experts, 16 of them were selected as sample using the theoretical adequacy principle and the snowball sampling method. In the qualitative part, theme analysis was used to identify the factors affecting the financial market dynamics and Delphi analysis was used to determine the limit of theoretical consensus. To collect data, a semi-structured (in-depth) interview was used, the validity and reliability of which were confirmed using content validity and inconsistency rate method test (fuzzy mean difference less than 0.1) respectively, and the obtained data The interview was analyzed using SPSS software and coding method. In the quantitative part, a questionnaire was used to collect information, and its validity and reliability were confirmed using content validity and inconsistency rate, and to determine the most effective components, from Interpretive structural analysis and MICMAC analysis have been used.
The results of the research include the identification and prioritization of the most important factors affecting the financial market dynamics in Iran's capital market, which finally identified 4 main components and 9 determining themes according to experts.

The purpose of this research is to explain the main dimensions and components of sustainability reports for Iranian listed companies, based on a comparative study with international frameworks. 

after explaining the dimensions and main components of sustainability reporting, according to the international framework of UN, SDGs, GRI, and SASB, The main components of the sustainability report have been surveyed through a questionnaire from 30 and 21 experts in two stages, and the data has been analyzed using the fuzzy Delphi.

among the thirty-nine main components of the sustainability report extracted from the international frameworks, the experts have agreed on thirty components. And energy management, greenhouse gas and air pollution, and water and waste management are the most important. 

Conclusion:

 by classifying the components into five dimensions, the elements of the sustainability report were explained and the framework of the sustainability report was obtained according to Iran's conditions. Energy management is the main problem of Iranian companies and access and management of water are considered still the main concern of experts. 

Contribution: 

The current research for the first time deals with the dimensions and indicators of sustainability reporting for listed companiesin Iran. So, it can be useful for the policymakers of the stock exchange organization to formulate the framework of sustainability reporting in Iranian listed companies.

One of the research topics in the world that domestic researchers have considered in recent years is to study the readability of explanatory accounting disclosures. The reason for the entrance of this kind of research to financial and accounting literature is related to the “management obfuscation hypothesis”. Based on this hypothesis, when there is bad news and negative performance, managers tend to complicate the readability of the company's reports so that investors gradually recognize the bad news and negative performance, and as a result, its impact is gradually visible on the company's shares.Much research has been done to measure the readability of explanatory accounting disclosures and to examine the interrelationships between readability and financial reporting. These studies have used common readability assessment models used in foreign research to measure the readability of the text. Using these models in domestic research has two main limitations of non-compliance with Persian and financial languages. Accordingly, this study aims to achieve a readability measurement model with components and indicators most consistent with the Persian language and financial reports. 

In the first stage, an in-depth review of the related literature was conducted to identify the indicators and influential components of the readability of explanatory accounting disclosures. Then, from semi-structured interviews with experts, the identified components and indicators were modified from a local perspective and with the view of domestic experts. In order to validate and reach a consensus on important components and indicators, fuzzy Delphi analysis has been used. Finally, using a correlational research method, and confirmatory factor analysis method, the coefficient of the importance of each of the components and indicators of the model were extracted. 

The results of this study can be divided into two parts; The results of the first part were obtained from the literature review and interview with the experts, which include extracting and identifying components and indicators that can be used to measure the readability of a text. In this stage, 17 interviews took place with experts in accounting and linguistics. The interviews were recorded and then transcribed into written form. Then, the written forms of interviews were coded and analyzed by thematic analysis. In the second part, important indicators were identified after collecting the components and indicators affecting the readability of the text using the Delphi fuzzy method. Delphi fuzzy method is a more advanced version of the Delphi Method. It utilizes triangulation statistics to determine the distance between the levels of consensus within the expert panel. This research uses triangular fuzzy numbers of the five-Likert scale to analyze the experts' opinions. Delphi fuzzy method was conducted on a questionnaire with 35 questions and 83 experts answered. According to the results of Delphi fuzzy, all readability indicators found in the previous part were confirmed. Next, the confirmatory factor analysis method was employed to weigh the readability indicators. In this stage, two indicators of “passive verbs” and “number of pages” were omitted from the model and five indicators of “sentence length”, “tables”, “charts”, “number of letters”, and “number of syllables” were remained in the model.Based on the results of previous research and studies, four components and fifteen indicators were identified. After consulting with experts and performing fuzzy Delphi, seven indicators remained in the model. Finally, after completing the confirmatory factor analysis, the coefficients of each index were determined and three components, along with five related indicators, formed the final research model.

The results show that the three components of “text length”, “graphic signs” and “complex words”, alongside the five indicators of “sentences length”, “table”, “chart” “number of letters” and “number of syllables”, have the greatest impact on the readability of explanatory accounting disclosures. The results of this study can be used as a basis for determining the transparency rank of companies listed on the Tehran Stock Exchange. Besides, based on the results, researchers suggest using the proposed model of this research in financial and accounting research instead of using past readability assessment models, which are compatible with the local environment and valid. The model of this research can be used by a wide range of actors in the capital market. Measuring the level of readability of financial reports to determine the transparency rating of companies on the Tehran Stock Exchange is an example of the application of the current research model. Another achievement of this research is boosting the readability literature in accounting and finance.

Public Sector Internal Audit, by delivering reliable and consulting services in line with improvement and eliminate challenges can support organizations to achieve goals and provide better services. The purpose of this study is to provide a model for the establishment of internal audit in the public sector entities in Iran. The approach of the research is based on qualitative method by using fuzzy Delphi model. The statistical population consisted of 85 experts and elites in the internal audit who were selected as the expert group of the research by using non-probability sampling technique.Finally, after the consensus of the experts, we establish the framework internal audit in public sector by considering external environment and our country criteria. This framework can assisting ministers and heads of state agencies in promoting the level of performance and evaluation of financial and operational accountability in addition to growth and improvement of the financial oversight system and the increase of efficiency, effectiveness and economic scale in the public sector.

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%.

It is now believed that the disclosure of audit reports provides users with the necessary information, reduces the risk of making incorrect decisions, and, as a result, reduces allegations of corruption against auditors and CFOs.Scandals and financial crises, especially in recent years, the complexity of the global business environment, and the increasing complexity of financial reporting standards have led to increased demand from users for more information from auditors. Therefore, this study uses the fuzzy Delphi method to investigate the role and importance of disclosure of audit reports on the decisions of professional and non-professional investors using the opinions of 30 experts and experts in the field of finance and auditing.In this regard, the results of the first and second stages of the fuzzy Delphi technique have shown that the level of disclosure and the auditor's reassurance dimension have a potential impact on investors' decisions; And distinguishes between decisions made by professional and non-professional investors.

Subject and Purpose of the Article: The purpose of this study is to presentation of performance auditing model in Iranian public sector organizations.In the present study, an attempt has been made to go beyond the components of performance auditing, including economic efficiency, efficiency and effectiveness, and to explain and quantify them, and to examine the principle of performance auditing along with the requirements and factors involved in its implementation. The auditors achieved performance audits.Research The present study is based on mixed approach and practical type with adopting a descriptive-survey research. Model dimensions, components and indicators identified with use of panel expert interview, questionnaire and fuzzy triangular Delphi.Research Results indicate that the model dimensions include: inefficiencies and dysfunctions of responsibility, nature of public sector environment and characteristics of service products, perceived usefulness, potential role conflicts, unintended consequences and critiques of performance auditing.Conclusion, Originality and its Contribution to the Knowledge: The need to pay attention to various dimensions affecting on performance auditing with respecting to environmental and inscribed factors and reviewing the conditions of the Iranian public sector can be basis for its effective implementation.