Designing a model of wise decision-making process in auditing with a fuzzy Delphi approach

Since the attention and interest in the theory of wisdom is growing in various disciplines, but the integration of wisdom in professional methods such as auditing, especially their decision-making and professional opinions about financial statements, is still in an aura of ambiguity. Due to the lack of an understanding Empirical and explicit about the relationship between auditors' wisdom and decision-making, this gap doubles. Therefore, based on this argument, the current research aims to design a model of the wise decision-making process in auditing with a fuzzy Delphi approach. The methodology of this research is a combination (qualitative and quantitative) based on the participation of two expert communities as panel members in the qualitative section and 30 independent auditors as sociostatistical members in the quantitative section. In the qualitative part, the meta-analysis method was used to identify the factors related to wise decision-making, and then, through Delphi analysis, the basic factors were determined, based on the two criteria of the agreement coefficient and the average during the steps carried out back and forth to reach theoretical saturation. It investigated the results of this section and showed that 3 main components and 12 sub-components were approved. Based on the results, the professional thinking factor was chosen as the most influential factor and the social thinking factor as the second most influential factor on the auditors' wise decision-making.