Identifying and Prioritizing Factors Affecting the Empowerment of Audit Firms

Abstract

The objective of this study is to identify and prioritize the factors influencing the empowerment of audit firms in order to enhance audit quality, organizational effectiveness, and stakeholder confidence in financial reporting. This study adopted an exploratory mixed-methods design integrating qualitative and quantitative approaches. In the qualitative phase, data were collected through exploratory literature review and semi-structured interviews with accounting and auditing experts, including university professors, managers of the Audit Organization, audit firm partners, and independent auditors. Participants were selected using purposive sampling based on theoretical saturation. Qualitative data were analyzed through systematic coding to extract key empowerment factors. In the quantitative phase, a pairwise comparison questionnaire was developed, and the fuzzy Delphi technique was employed to evaluate the relative importance and prioritize the identified factors. Instrument validity was confirmed through content validity assessment, and reliability was verified using Cohen’s kappa coefficient and test–retest procedures. Fuzzy Delphi results demonstrated that audit firm empowerment is influenced by multidimensional managerial, organizational, individual, and knowledge-based determinants. The highest-priority factors included information transfer, organizational goals, professional training and specialized skills, knowledge sharing, idea generation, service quality improvement, organizational capability development, organizational commitment, and accountability. Communication systems, strategic orientation, cultural dimensions, and knowledge management practices were also found to significantly strengthen professional competencies and operational effectiveness, reflecting expert consensus regarding the hierarchy of empowerment drivers. Empowerment of audit firms represents a systemic and multi-level organizational process requiring integrated attention to human capital development, knowledge management, leadership effectiveness, communication infrastructures, and strategic governance mechanisms. Coordinated reinforcement of these dimensions can substantially improve audit service quality, organizational adaptability, and public trust in the auditing profession.