The role of illusion of conspiracy among auditors using Dematel method
- سال انتشار: 1403
- محل انتشار: مجله آنالیز غیر خطی و کاربردها، دوره: 15، شماره: 11
- کد COI اختصاصی: JR_IJNAA-15-11_028
- زبان مقاله: انگلیسی
- تعداد مشاهده: 203
نویسندگان
Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
Department of Accounting, Aliabad Katool Branch, Islamic Azad University, Aliabad Katool, Iran
چکیده
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 ۱۳۹۹ to ۱۴۰۲. 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 ۱۲ main themes and ۴۰ 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.کلیدواژه ها
Illusion of Conspiracy, Auditors, Auditing Organization, Grounded theory, DEMATELاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.