An efficient model for ranking and evaluating the independence of auditing firms with a fuzzy Delphi approach

Document Type : Research Paper


Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran



Since independence is the most important characteristic of an auditor, we want to expand and develop this characteristic in auditing institutions, so our goal is to provide a practical and practical solution to maintain independence in auditing institutions. We collected and summarized. The experts stated that out of 34 characteristics of auditor independence, except 8 cases are applicable in audit institutions. If these features are not collected in one place and are dispersed and individually under the title of auditor independence, we will rarely see the independence of audit institutions. Currently, the only place where the characteristics of independence can be summarized and considered under a practical and operational model is in the ranking of audit institutions, which is done by the public accountants community. If these characteristics and criteria are taken into account and used in a practical way in the ranking of auditing institutions, we can increase and maintain the independence of auditing institutions. The ranking of auditing institutions can be more appropriate by considering the independence characteristics and bringing fair distribution of work.


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Articles in Press, Corrected Proof
Available Online from 25 April 2024
  • Receive Date: 27 September 2023
  • Revise Date: 10 December 2023
  • Accept Date: 23 December 2023