Providing a pricing model for Reassurance services of independent auditing using a mixed qualitative method, Fuzzy Delphi and Interpretive-Structural (ISM)

Document Type : Original Article

Authors
mosarreza zanganeh 1
jomadoordi gorganli davaji 2
arash naderian 2
maryam bikgaraeian 2
1 PhD Student in Accounting, Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran
2 Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran
Abstract
The main purpose of this study is to present the pricing model for independent audit of reassurance services.To achieve this goal, first the effective factors and indicators affecting the pricing model of independent auditing reassurance services were identified based on content analysis technique and then these factors and indicators were categorized. Considering that the purpose of this heuristic mixed research of consecutive type and instrument making model is to design and develop a pattern based on the criteria designed by the model, using the case study and semi-structured interviews of managers and partners of Auditing Organization and auditing institutes of Iran led to the development of research model criteria. Based on the conducted interviews and review of previous studies, the factors affecting the pricing model for reassurance services of independent auditing were identified. 50 codes were identified, which were divided into 9 categories based on the central coding. These factors include corporate governance, corporate ownership structure, intra-corporate factors, out-of-corporate factors, audit firm factors, characteristics of managers and employers, financial and accounting factors, auditing characteristics and competitive market of auditing. According to the interpretive structural model, the variables corporate ownership structure (C02), intra-corporate factors (C03),out-of-corporate factors (C04) and corporate governance (C01) have high influence and low impressionability, and the variables characteristics of managers and employers (C06), financial and accounting factors (C07) and auditing characteristics (C08) are highly dependent but slightly influential; the variables competitive market of auditing (C09) and audit firm factors (C05) have the same influence and degree of dependence.
Keywords
Pricing for reassurance services of auditing
Auditing Institute
Interpretive Structural Model
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