Modeling the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-fuzzy technique
نویسندگان
1 Assistant Professor, Department of Accounting, Ramsar Branch, Islamic Azad University, Ramsar, Iran
2 PhD student in accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
3 Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
doi
10.30495/ijfma.2024.75439.2066چکیده
This study explores the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-fuzzy process. The current research is qualitative-quantitative and applied, and in terms of its nature, it is survey-analytical research. First, according to the related theories and research questions, the important factors were identified by the library method, and then the questionnaire made by the researcher was given to the experts who were selected by the purposeful sampling method. Among them, 53 people responded and the sub-components related to each factor were identified and classified through the questionnaire. Finally, the answers were checked and processed using Excel software and then analyzed with the data related to the year 2022 and spss and Delphi-Fuzzy software.The consensus results of the research experts' opinions indicate that an increase in the amount of ethical components such as honesty, experience, competence and independence (independent variables) and on the other hand a decrease in the amount of economic components such as inflation and financial pressure and the environmental component as control variables leads to an increase in the quality of the relationship between the employer and the auditor and an increase in the transparency of the audit reports and finally the quality of the audit
