International Journal of Nonlinear Analysis and Applications

The role of illusion of conspiracy among auditors using Dematel method

Document Type : Research Paper

Authors

1 Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran

2 Department of Accounting, Aliabad Katool Branch, Islamic Azad University, Aliabad Katool, Iran

Abstract

The aim of this study is to investigate the role of the illusion of conspiracy among auditors using the Dematel method. To delve deeper and gain a better understanding of the subject, in addition to theoretical foundations, interviews have been used for further comprehension. Then, quantitative approaches are employed to validate the qualitative results. This study adopts a mixed-method approach. As the research is primarily based on qualitative methodology, particularly employing the grounded theory strategy. The temporal scope of this study spans from the year 1399 to 1402. The statistical population in the qualitative section comprises independent auditors in the auditing organization. In this research, semi-structured interviews have been used to uncover deep insights for identifying indicators of the illusion of conspiracy. Sampling was conducted using snowball sampling technique, comprising 12 main themes and 40 sub-themes. The quantitative section utilized the Dematel method. The statistical population in this aspect consists of all official accountants in Golestan province. The sample includes official accountants with a minimum of ten years of experience and at least a master's degree. Twenty individuals were selected as the sample. Dematel, utilizing expert judgments in extracting system factors and systematic structuring, presents a hierarchical structure of factors within the system along with their interrelated effects. To achieve this, a fuzzy Dematel questionnaire was designed, and provided to experts, and ultimately, the intensity and relationships between the illusion of conspiracy among auditors and its significance were examined.

Keywords

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International Journal of Nonlinear Analysis and Applications
Volume 15, Issue 11
November 2024
Pages 377-391
  • Receive Date: 27 November 2023
  • Accept Date: 23 January 2024