Evaluating the effect of using mind mapping model on the professional judgments of independent auditors

Document Type : Research Paper

Authors

1 PhD Student of Accounting Department, Marand Branch, Islamic Azad University, Marand,

2 Accounting Department, Marand Branch, Islamic Azad University, Marand, Iaran.

3 Assistant Professor, Accounting Department, Bostanabad Azad University, Bostanabad,Iran,

4 Department of accounting ,faculty of management and accounting ,Islamic Azad university -Tabriz Branch ,Tabriz,Iran

Abstract

The purpose of this study is to determine and rank the criteria for measuring the risk of companies for listing at the capital market. To achieve this goal, by studying the theoretical foundations and research background as well as interviewing capital market experts, a set of risk assessment criteria of companies were extracted, and then by performing fuzzy Delphi and consulting experts, the risk assessment criteria consensus of experts was determined. Then, using confirmatory factor analysis, the factor loading of the criteria was determined and by performing the Mabac ranking method, the weight of each criterion in determining the risk of companies was determined.
The results of confirmatory factor analysis show that out of 107 criteria agreed by experts, 100 criteria include 33 out of 38 criteria related to "operational risk", 25 criteria out of 27 criteria related to "strategic risk", all 20 criteria related to "financial risk" and all 22 criteria related to "information risk" have been approved. Also, the results of the MABAC ranking indicate that the criteria related to corporate governance from the group of strategic risk have the greatest impact on corporate risk at the time of listing.

Keywords

References

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Empirical Research in Accounting
Volume 12, Issue 4 - Serial Number 46
February 2023
Pages 173-194

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History

  • Receive Date: 03 November 2021
  • Revise Date: 28 September 2022
  • Accept Date: 18 October 2022

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