Evaluating and Prioritizing Determinants of Audit Quality: An Application of Multi-Criteria Decision-Making Models

Audit quality plays a pivotal role in enhancing financial transparency and in gaining stakeholder trust. This study identifies and ranks the criteria that influence audit quality. This study adopts an exploratory descriptive methodology with a statistical population consisting of ۱۴۵ certified auditors working in top-tier quality control firms and auditors with over eight years of professional experience. Stratified random sampling was employed, and ۱۰۵ individuals were selected using Cochran’s formula. For the data analysis, the Fuzzy SWARA method was used to weigh the criteria, and the COCOSO method was applied to evaluate and rank auditors. The findings reveal that organizational size (۰.۵۵), partner competence and expertise (۰.۳۳), and organizational specialization (۰.۲۴۱) have the most significant impact on audit quality. Auditor A۸ was the top choice in the final ranking. The results of this study can assist regulatory bodies and audit firms in improving their evaluation processes and enhancing their audit standards.Audit quality plays a pivotal role in enhancing financial transparency and in gaining stakeholder trust. This study identifies and ranks the criteria that influence audit quality. This study adopts an exploratory descriptive methodology with a statistical population consisting of ۱۴۵ certified auditors working in top-tier quality control firms and auditors with over eight years of professional experience. Stratified random sampling was employed, and ۱۰۵ individuals were selected using Cochran’s formula. For the data analysis, the Fuzzy SWARA method was used to weigh the criteria, and the COCOSO method was applied to evaluate and rank auditors. The findings reveal that organizational size (۰.۵۵), partner competence and expertise (۰.۳۳), and organizational specialization (۰.۲۴۱) have the most significant impact on audit quality. Auditor A۸ was the top choice in the final ranking. The results of this study can assist regulatory bodies and audit firms in improving their evaluation processes and enhancing their audit standards.

کلیدواژه ها:

Audit quality ، Fuzzy SWARA method ، COCOSO method ، Auditor evaluation ، Audit criteria