Title: Designing a fuzzy approach for innovative model to empower the auditor's argument

Authors: Morteza Shafati; Mohammadreza Abdoli; Hasan Valiyan

Addresses: Department of Management, Economics and Accounting, Payame Noor University, Tehran, Iran ' Department of Accounting, Islamic Azad University, Shahrood Branch, Shahrood, Iran ' Department of Management, Islamic Azad University, Shahrood Branch, Shahrood, Iran

Abstract: In this study, we introduce the factors that can improve the argument. With the help of 13 experts in the field of auditing, accounting and finance, 24 factors affecting the argument in two Delphi repetitions have been calculated. With the help of comprehensive fuzzy interpretive structural modelling method, the factors are modelled at 11 levels. In the lowest level of the comprehensive structural model of comprehensive interpretation, the auditor's intelligence and experience, auditing and accounting standards and audit instructions are considered as influential factors and are at the highest level of the model. Adequacy and transparency in information have been extracted as linking factors, which shows that the emphasis of auditors and managers on these factors can improve the strength of the auditor's reasoning. Finally, with help of experts and research background, why the relationship and interpretation of these relationships in the model.

Keywords: auditor's reasoning; judgment quality; reasoning improvement; fuzzy-TISM.

DOI: 10.1504/IJPM.2021.117875

International Journal of Procurement Management, 2021 Vol.14 No.6, pp.759 - 795

Received: 09 Jul 2020
Accepted: 03 Aug 2020

Published online: 25 Jun 2021 *

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