Document Type : Research Paper
Authors
1 PhD student, Department of Accounting , Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran
2 Associate Professor, Department of Accounting, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran
3 Assistant Professor, Department of Accounting, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran
Abstract
The purpose of this research is presenting a pathological framework of teamwork in auditing by matrix ranking process. This study is considered to be a mixed and exploratory methodology, because due to the lack of identification of vulnerable areas of teamism in the auditing profession, it was possible to perform the foundational data theory analysis in this study to determine the dimensions of the model through fuzzy Delphi analysis. So, there is content similarity between the components as the central field of damage of teamism in the context of auditing profession with the identified categories or not. Then, using interpretive ranking process, an attempt was made to prioritize the identified axes. The results of the present study in the qualitative part and presentation of the model, during 12 interviews, indicate the existence of 3 categories, 8 components and 42 conceptual themes. In the second phase of the research, it was also determined that the disorder of individual perception is the most important complication that the audit teams face in the process of sharing information and focusing on collaborative methods, and this issue can seriously challenge the functions of the audit teams. The obtained result indicates that the auditors as members of the audit team can have effective functions in improving audit quality when each of the auditors can individually play an effective role in participation due to the level of perceptual knowledge arising from behavioral and psychological characteristics. and share information.
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