Open Access Articles

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

Authors

Seyed Fakhreddin Fakhrhosseini * Department of Accounting, Management and Accounting Faculty, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.
Abdolhossein Alipour Department of Accounting, Management and Accounting Faculty, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.
Rasoul Naserhojjati Rudsari Department of Accounting, Management and Accounting Faculty, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.

https://doi.org/10.22105/aaa.v2i2.66

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Abstract

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 145 certified auditors working in top-tier quality control firms and auditors with over eight years of professional experience. Stratified random sampling was employed, and 105 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 (0.55), partner competence and expertise (0.33), and organizational specialization (0.241) have the most significant impact on audit quality. Auditor A8 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.

Keywords

Audit quality Fuzzy SWARA method COCOSO method Auditor evaluation Audit criteria

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Published 2025-06-26
Issue Vol. 2 No. 2 (2025): Accounting and Auditing with Applications
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Fakhrhosseini, S. F. ., Alipour, A., & Naserhojjati Rudsari, R. . (2025). Evaluating and Prioritizing Determinants of Audit Quality: An Application of Multi-Criteria Decision-Making Models. Accounting and Auditing With Applications , 2(2), 87-97. https://doi.org/10.22105/aaa.v2i2.66

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