The Role and Importance ofIncreasingDisclosures Audit Reportinthe Decisions of Professional and Non-professional Investors with Fuzzy Delphi Approach

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Shoja Esmaeel; AhadiSerkani Seyed Yousef; HOSSEINI SEYEDEH ATEFEH

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2023 | Volume:14 | Issue:56 Page(s): 51-68

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Information Journal Paper

Title

The Role and Importance ofIncreasingDisclosures Audit Reportinthe Decisions of Professional and Non-professional Investors with Fuzzy Delphi Approach

Author(s)

Shoja Esmaeel | AhadiSerkani Seyed Yousef | HOSSEINI SEYEDEH ATEFEH | Issue Writer Certificate

Keywords

Disclosures

Investor Decisions

Fuzzy Delphi

Audit Reports

Abstract

It is now believed that the disclosure of Audit Reports provides users with the necessary information, reduces the risk of making incorrect decisions, and, as a result, reduces allegations of corruption against auditors and CFOs. Scandals and financial crises, especially in recent years, the complexity of the global business environment, and the increasing complexity of financial reporting standards have led to increased demand from users for more information from auditors. Therefore, this study uses the Fuzzy Delphi method to investigate the role and importance of disclosure of Audit Reports on the decisions of professional and non-professional investors using the opinions of 30 experts and experts in the field of finance and auditing. In this regard, the results of the first and second stages of the Fuzzy Delphi technique have shown that the level of disclosure and the auditor's reassurance dimension have a potential impact on investors' decisions,And distinguishes between decisions made by professional and non-professional investors.

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APA: Copy

Shoja, Esmaeel, AhadiSerkani, Seyed Yousef, & HOSSEINI, SEYEDEH ATEFEH. (2023). The Role and Importance ofIncreasingDisclosures Audit Reportinthe Decisions of Professional and Non-professional Investors with Fuzzy Delphi Approach. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 14(56 ), 51-68. SID. https://sid.ir/paper/1053118/en

Vancouver: Copy

Shoja Esmaeel, AhadiSerkani Seyed Yousef, HOSSEINI SEYEDEH ATEFEH. The Role and Importance ofIncreasingDisclosures Audit Reportinthe Decisions of Professional and Non-professional Investors with Fuzzy Delphi Approach. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2023;14(56 ):51-68. Available from: https://sid.ir/paper/1053118/en

IEEE: Copy

Esmaeel Shoja, Seyed Yousef AhadiSerkani, and SEYEDEH ATEFEH HOSSEINI, “The Role and Importance ofIncreasingDisclosures Audit Reportinthe Decisions of Professional and Non-professional Investors with Fuzzy Delphi Approach,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 14, no. 56 , pp. 51–68, 2023, [Online]. Available: https://sid.ir/paper/1053118/en

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