Prioritization of the auditor's professional judgment indicators according to the auditor's negotiation strategy by applying the fuzzy Delphi technique
نویسندگان
1 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
2 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
3 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
doi
10.22075/ijnaa.2023.31824.4721چکیده
The main purpose of this research is to prioritize the auditor's professional judgment indicators according to the auditor's negotiation strategies. In this research, qualitative and quantitative data were collected and examined using library and field research methods. In the first phase, using the opinions of experts, the auditor's negotiation strategies have been extracted according to the type of overall competitive and interactive strategy. Then, the fuzzy Delphi technique was used to identify different patterns of negotiation strategies and their significant criteria. Subsequently, fuzzy network analysis was employed to prioritize these strategies, and finally, the VIKOR technique was used to prioritize the professional judgment indicators of auditors. The results obtained from this research indicate that indicators such as non-compliance with unprofessional instructions, prioritizing ethical principles over material interests, and rejecting malicious decisions are of significant importance in the professional judgment of auditors in the context of negotiation strategies.
