International Journal of Nonlinear Analysis and Applications

Prioritization of the auditor's professional judgment indicators according to the auditor's negotiation strategy by applying the fuzzy Delphi technique

Articles in Press

Document Type : Research Paper

Authors

Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Abstract

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.

Keywords

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International Journal of Nonlinear Analysis and Applications

Articles in Press, Corrected Proof
Available Online from 27 April 2025
  • Receive Date: 17 August 2023
  • Accept Date: 27 October 2023