راهبردهایی برای توسعۀ بیمۀ مسئولیت حرفه‌ای حسابداران رسمی در ایران

Objective: Accounting advantage is one of the nations’ development indexes. On the other hand, investors or creditors may lose due to auditors’ ignorance in their tasks and auditors’ liability insurance can play an important role in compensating losers’ loss. But this type of insurance has not been developed in Iran and insurance companies didn’t accept its related risks. Thus formulating and planning auditors’ liability insurance strategies in Iran have undeniable importance to develop this type of insurance which has been investigated in this research. Methodology:  For this purpose research questionnaires distributed between expert members of Iran’s official auditors society (N=30). Also, for data analyzing Delphi technique, SWOT matrix, Analytical Hierarchy Process (AHP), Dematel technique and Analytical Network Process (ANP) methods were used. Findings: Results of applying Delphi technique and SWOT matrix indicated that developing auditors’ liability insurance in Iran is faced with 6 strengths, 6 weaknesses, 6 opportunities and 7 threats. Also, results of applying AHP showed between strengths, transferring auditors’ task risk criteria, between weaknesses, the ambiguousness of auditors’ liability laws and regulations criteria, between opportunities, the nations’ future need to new insurance criteria and between threats, the low insurance culture in Iran, are prior. On the other hand, results of Dematel technique stated that in order to develop the auditors liability insurance in Iran, the low insurance culture in Iran has the first priority. Conclusion:  Finally, results of ordering the development strategies of auditors’ professional liability insurance using ANP showed that the progress strategy (developing auditors’ professional liability insurance notice to the nations’ feature need) is the best strategy.  JEL Classification: M41, M49,  G32.             

Keywords:

بیمۀ مسئولیت حرفه‎ای حسابداران رسمی , روش دلفی , ماتریسswot , فرایند AHP , روش دیمتل , فرایند ANP